Guoshuihan [1996] No. 649 is repealed and export enterprises exporting books and periodicals now are required to present a VAT invoice to process an VAT export refund.
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美
- 国税函[1996]649号停止执行,今后对出口企业出口的书刊等一律凭增值税专用发票及有关凭证办理退税。