Guoshuihan [1999] No. 539 also is repealed and export enterprises exporting used non-self-produced equipment for overseas processing and installment operations are required to present a VAT invoice to process a VAT export refund.

• 国税函[1999]539号停止执行，今后对出口企业以境外带料加工装配业务方式出口的非自产二手设备，一律凭增值税专用发票及有关凭证办理退税。