各省、自治区、直辖市和计划单列市国家税务局；广东分署，各直属海关：根据（中华人民共和国增值税暂行条例）和国务院的有关规定，1995年2月，国家税务总局下发了（关于外商投资企业出口退税问题的通知）（国税发「1995］012号），海关总署以置监「1995二184号予以转发。同年 The State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate planning, Guangdong Branch, and Customs directly under the State Council: In accordance with the Provisional Regulations of the People’s Republic of China on VAT and the State Council, in February 1995, the State Administration of Taxation issued (on foreign investors) Notice on Export Tax Refunds for Investment Enterprises) (Guo Shuihui Issue No. 012 No. 1995), General Administration of Customs to set up prison supervisors No. 1995 No. 184 to be forwarded. Same year