II. With regard to the exported goods which an export enterprise has calculated and paid the value added tax and consumption tax according to Article 1 of this Notice, no tax will be rebated.
2
计算机软件出口（海关出口商品码9803）实行免税，其进项税额不予抵扣或退税。
III. Computer software in export (Customs Export Code: 9803) shall be exempted from taxes, and their tax amount on purchase items shall neither be deducted nor be refunded.
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