Ministry of Finance, the State Administration of Taxation
[Published units -- the Ministry of Finance, the State Administration of Taxation
Published symbol [fiscal] [2007] 90
[Date Published : 2007 -06-19
Approved by the State Council, some of the goods adjust the export tax rebate rate, it is informed on the matter are as follows :
1, following the abolition of commodity export rebates
1. Endangered animals, plants and their products;
2. Salt, solvent oil, cement, liquefied propane, liquefied butane, LPG and other minerals;
3. Fertilizers (except the rebate has been canceled urea and diammonium phosphate);
4. Chlorine and dyes, and other chemical products (chemical products);
5. Metal carbides and activated carbon products;
6. Leather;
7. Part of a one-off wood and wood products;
8. General Ordinary pipe products (except oil casing);
9. Non-aluminum alloy rod of simple processing of non-ferrous metal products;
10. Sub-ship and non-motorized vessels.
Specific commodities, tariff nomenclature and see Annex 1.
2, the following commodity reduce the export tax rebate rate
1. Vegetable oil export tax rebate rate down to 5%;
2. Some of the chemicals lowered the export tax rebate rate to 9% or 5%;
3. Plastics, rubber products and the export tax rebate rate down to 5%;
4. Luggage export tax rebate rate down to 11%, other leather fur products export tax rebate rate down to 5%;
5. Paper products export tax rebate rate down to 5%;
6. Garment export tax rebate rate down to 11%;
7. Shoes, and hats, umbrellas, feather products, such as the export tax rebate rate down to 11%;
8. Some stone, ceramics, glass, pearls, gemstones, precious metals and their products export tax rebate rate down to 5%;
9. Some steel products (except oil casing) export rebate rate down to 5%, "Ministry of Finance, the State Administration of Taxation on marine engineering structure of the VAT tax rebate notice" (fiscal [2003] 46), provides domestic marine engineering structures undergo the original rebate rate implementation;
10. Other base metals and their products (in addition to those already lifted, and the elimination of export tax rebates on merchandise and aluminum foil, aluminum tubes, aluminum structure, etc.) the export tax rebate rate down to 5%;
11. Planer, Gears, cutting machine, Broacher export rebate rate down to 11%, diesel engines, pumps, fans, Exhaust valves and spare parts, rotary, coke, sewing machines, stitching, golf carts, snow vehicles, motorcycles, bicycles, trailers, lifts and its parts, lead, brazing machine for export tax rebate rate down to 9%;
12. Furniture export tax rebate rate lowered to 11% or 9%;
13. Watches, toys and other miscellaneous products, such as the export tax rebate rate down to 11%;
14. Some wood products export tax rebate rate down to 5%;
15. Viscose fiber export tax rebate rate down to 5%.
Specific commodities, tariff nomenclature and see Annex 2.
3, the following commodities to export duty-free
Peanut nuts, oil paintings, Carving Board, stamps, tax stamps, and so on.
Specific commodities, tariff nomenclature and see Annex 3.
4, the execution time
More merchandise export tax rebate rate adjustment since July 1, 2007 with the implementation. Specific implementation time to the Customs, "exports of goods declarations (exclusive export tax rebates)," with the export later.
Export enterprises in the July 1, 2007 before the signing of the related to the abolition of the export tax rebate contracts for the export of ships, in the July 20, 2007 before holding export contracts (original and copy) to the export tax rebate for the tax authorities to register up The granted upon the original implementation of the export tax rebate rate meeting. On the July 20, 2007 not before filing procedures, by applying the implementation of the elimination of export tax rebates.
Have external contracted projects caliber export enterprises in the July 1, 2007 before the successful long-term foreign contract workers Cheng has been signed or not changes in the prices of long-term contracts for foreign contracted projects involved in the export of equipment and materials, Where in the July 20, 2007 before the successful holding valid certificates (original and copy), or have already signed a long-term contract Engineering Contract (originals and copies) and the project budget for the list of export tax rebate for the tax authorities to register the record, granted upon the original implementation of the export tax rebate rate meeting. On the July 20, 2007 not before filing, will be adjusted in accordance with the implementation of the export tax rebate rate.
Notice is hereby given.
Ministry of Finance
State Administration of Taxation
June 19, 2007
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Annex 1 : the elimination of export tax rebates list of products
Annex II : reducing the export tax rebate list of products
Annex 3 : to the list of duty-free goods
(Information Source : Financial Secretary-Station)
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