A research on independent export enterprises 自营出口企业状况调查
2.
This guide is applicable to the following independent export enterprises with management authority on import and export approved by state ministry of foreign trade and economic cooperation or its authorized organs ; enterprises with overseas investment ; manufacturing enterprises engaged in entrusted export but without management authority or import and export ; other specially permitted tax rebate enterprises 经国家对外贸易经济合作部及其授权单位批准有进出口经营权的自营出口企业；外商投资企业；发生委托出口但没有进出口经营权的生产企业；其他特准退税企业。
