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各省、自治区、直辖市、计划单列市财政厅(局),国家税务局,中国人民银行各分行、营业管理部,各省会(首府)城市中心支行,深圳市中心支行,新疆生产建设兵团财务局:经国务院批准,现就配售出口黄金的有关税收规定通知如下:一、停止执行《财政部、国家税务总局、中国人民银行关于人民银行配售黄金征税问题的通知》[(94)财税字第018号]第四条的有关规定。二、对按国际市场价格配售的黄金免征增值税,银行不开具增值税专用发票。
Finance Bureau of each province, autonomous region, municipality directly under the Central Government, city under separate state planning, branches of the State Administration of Taxation and the People’s Bank of China, business management department, urban center branch of the capital cities (capital cities), Shenzhen city center branch, and Xinjiang Production and Construction Corps Finance Bureau: With the approval of the State Council, the relevant tax provisions on the issue of gold for export are hereby notified as follows: I. Notice of Suspension of Implementation of the Notice of the Ministry of Finance, the State Administration of Taxation and the People’s Bank of China on the Issue of the Tax on the Placement of Gold by the People’s Bank [(94) Cai Shui Zi 018 No.] Article IV of the relevant provisions. Second, exempt from value added tax on the gold placed in international market prices, the bank will not issue special VAT invoices.