各省、自治区、直辖市和计划单列市国家税务局：为配合摄外改革，支持援外工作的健康发展，经国务院批准，并商海关总署同意，现将援外出口货物的有关税收问题通知如下：－、对一般物资援助项下出口贯彻，仍实行出口不退税政策，实行实报实销结算的，不征植值税，只对承办企业 The State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the plan: In order to support the overseas reform and support the healthy development of foreign aid work, with the approval of the State Council and with the agreement of the General Administration of Customs, the relevant tax issues concerning foreign aid exports are hereby notified as follows: , The export of goods and materials under the general implementation of the implementation of the export tax rebate policy is still practiced, the implementation of the actual sales settlement, no imposition of value-added tax, only contractors