The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning:

Recently, the letter from the Ministry of foreign trade and economic cooperation on the export tax rebate for 14 kinds of products, such as polycarbonate latex particles ([2001]49 two), was said by experts from the Ministry of science and technology and the Ministry of science and technology. Two of the products identified as polycarbonate colloidal particles and PC/ABS mixed rubber particles belong to high and new technology products. They are required to be added to the catalogue of China's high and new technology products export, and the tax refund is made according to the regulations on the export of high-tech products. According to the relevant documents of the State Council, the General Administration has agreed to add polycarbonate colloidal particles (39074000), PC/ABS colloidal particles (39074000), ABS colloidal particles (39033000), modified polyphenylene oxide (39072000), LEXAN polycarbonate film (39206100) and polyethylene terephthalate gum (39206900) to the "catalogue of China's high-tech products export", and export tax rebates according to their corresponding tax rates.