为进一步完善出口货物退（免）税按企业分类管理办法，经商对外贸易经济合作部同意，特补充通知如下：一、各地主管出口退税的税务机关要严格按照《国家税务总局关于出口货物退（免）税实行按企业分类管理的通知》（国税发１９９８９５号）及本补充通知的规定，对所管辖的 In order to further improve the tax refund (exemption) for exported goods according to the enterprise classification management approach and with the approval of the MOFCOM MOFCOM, the following special supplements are hereby added: 1. The tax authorities in charge of export tax rebates throughout the country shall, strictly in accordance with the “ Exempt from taxes according to the enterprise classified management notice ”(State tax hair 1998 95) and the supplementary notice of the provisions of the jurisdiction