Under the new situation, the traditional tax classification management method exists serious lack and the management dividing into zones has more superiority.

在新形势下，传统的税收分类管理方式存在严重不足，划片管理具有更多的优越性。

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For the enterprises with new export business, the tax refund should be included in the normal classification management system upon expiration of the 12 months.

对新发生出口业务的企业，12个月以后退税纳入正常分类管理。

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