1. Tax exemption for exporting specific goods. The following export goods are exempted from value-added tax and consumption tax: (Guo Shui Fa [1994] No. 31)
(1) goods re-exported by processing with incoming raw materials;
(2) contraceptive medicines and paraphernalia, antique and old books;
(3) cigarettes;
(4) military products as well as goods produced by munitions factories or allocated by munitions departments exported by the military system enterprises.
2. Refund and exemption for specific taxpayers. The following enterprises are authorized to refund and exempt the goods from value-added tax and consumption tax: (Guo Shui Fa [1994] No. 31)
(1) foreign contracted engineering companies. Foreign contracted engineering companies to ship out of the country, used for foreign contracting projects of goods;
(2) foreign repair and maintenance enterprises. Enterprises to undertake external repair and repair business, for external repair and repair of goods;
(3) foreign ship supply and ocean transportation companies. Foreign ship supply companies, ocean shipping companies to sell to foreign ships, ocean liners and collect foreign exchange of goods;
(4) invested in foreign enterprises. Goods purchased by an enterprise at home and shipped abroad as investment in foreign countries.
(5) Designated export enterprises. The export of some high-taxed goods and valuables to designated enterprises.
(6) Enterprises exporting special goods. Export enterprises from small-scale taxpayers to purchase and hold ordinary invoices for 12 kinds of special export goods, including drawings, handicrafts, spice oils, mountain products, grass, willow, bamboo and rattan products, fishing nets and fishing gear, rosin, five times as much as lacquer, mane and tail, goat board skin, paper products.
(7) Duty-free stores at exit ports. China Duty Free Company unified management of the exit ports duty-free stores selling cigarettes, wine, handicrafts, silk, clothing and health care products and other six categories of domestically produced goods. (Guo Shui Fa [1996] No. 182)
3. Xinjiang cotton exports are exempted from tax. Approved textile enterprises engaged in import processing, the use of Xinjiang cotton instead of imported cotton production of export products, value-added tax to implement the "zero-rate" policy. (National Development [1998] No. 2)
4. Domestic steel tax rebate. Listed iron and steel enterprises sold to the processing of export enterprises for the production of export products "to produce the top into the" domestic steel, as exports at 17% VAT refund. (State Economic and Trade Trade [1999] No. 144)
5. Mechanical and electrical products export tax rebates. The use of foreign government loans and loans from international financial organizations, through international bidding, by domestic enterprises and foreign-invested enterprises set up before the end of 1993 to win the export of electromechanical products, including machinery, electronics, means of transport, optical instruments, amplifiers, medical lifting chairs, seating, sports equipment and playground equipment, can be refunded or exempted from value-added tax, consumption tax. (Guo Shui Fa [1998] No. 65, Guo Shui Fa [2000] No. 165, Cai Shui [2003] No. 238)
6. Self-export or commissioned export tax rebates and exemptions. Various types of production enterprises self-export or commissioned the export of goods, in addition to the provisions of a number of goods and goods prohibited from exporting, the value-added tax will be exempted from refund; consumption tax exemption. (Guo Shui Fa [1994] No. 31, Cai Shui Zi [1997] No. 50, Cai Shui [2002] No. 7)
7. Small-scale taxpayers are exempted from tax on exported goods. Small-scale taxpayers self-export and commissioned the export of goods, exempt from value-added tax, consumption tax. (Guo Shui Fa [1994] No. 31, Cai Shui [2002] No. 7)
8. Foreign-invested enterprises are exempted from tax on exported goods. Foreign-invested enterprises to produce goods directly exported, in addition to the state prohibits the export of goods, refund and exemption of value-added tax, consumption tax. ([94] Cai Shui Zi No. 58)
9. Foreign-invested companies exporting goods on behalf of the tax exemption. A foreign investment company approved by the Ministry of Foreign Trade and established to act as an agent for an enterprise in which it has invested in exporting self-produced goods of the enterprise shall be exempted from value-added tax and consumption tax.
10. Tax exemption for export of material assistance. The export of goods under the general material assistance, exempt from value-added tax. (Guo Shui Fa [1999] No. 20)
11. Export tax refund for foreign aid projects. From January 1, 1999 onwards, foreign-aid enterprises using the Chinese government's foreign-aid preferential loans and joint venture cooperation project funds to the recipient country to set up joint ventures or joint venture cooperation projects, because of the project investment driven by the export of domestic equipment and materials goods, as well as the use of the Chinese government's foreign-aid preferential loans to the recipient country to provide China-produced complete sets of equipment and electromechanical products exported goods, compared with the export of general trade, the implementation of the export tax rebate policy. Tax refund policy. (Guo Shui Fa [1999] No. 20)
12. Commercial enterprises exporting domestically produced goods tax rebates and exemptions. Commercial chain enterprises and Sino-foreign joint venture commercial enterprises with import and export operation rights can be refunded and exempted from value-added tax and consumption tax for the acquisition of self-exported domestically produced goods. (Cai Shui Zi [1998] No. 119)
13. Tax refund and exemption for goods exported from bonded zones. Enterprises in bonded zones are entitled to refund and exemption of value-added tax and consumption tax on goods purchased from outside the zones and used for export or exported after processing.
14. Tax refund and exemption for export goods processed by imported materials. For production enterprises with import and export license to export the goods exported in the form of overseas processing and assembly business, can be refunded or exempted from value-added tax. (State Taxation Letter [1999] No. 539)
15.Tax Refund for Used Equipment Exported by Incoming Material Processing. For the export enterprises to export the non-self-produced second-hand equipment exported by way of overseas processing and assembly business with materials, the value-added tax refunded according to the amount stated in the ordinary invoice. (State Taxation Letter [1999] No. 539)
16. Tax refund for small-scale taxpayers selling goods for export. Where the foreign trade enterprises, agricultural products purchasing units and grass-roots supply and marketing cooperatives which are transferred to small-scale taxpayers sell goods to export enterprises or foreign trade enterprises for export, except for agricultural products for which the VAT is refunded at the rate of 5%, all other export products are subject to the tax refund at the rate of 6%. (Guo Shui Fa [1999] No. 101)
17. Tax refund for exported coal. Starting from April 1, 1999, the tax rebate for exported coal is 13%. For small-scale taxpayers to purchase and export coal, the tax rebate rate of 6% tax rebate. (Cai Shui Zi [1999] No. 200)
18. Tax rebate for exported clothing. From July 1, 1999, the export of clothing at a 17% tax rebate rate. (Cai Shui Zi [1999] No. 225)
19. Tax rebates for exported electromechanical products. From July 1, 1999, the export of machinery and equipment, electrical and electronic products, means of transportation, instruments and meters four categories of electromechanical products, tax rebates at a rate of 17%. In addition to the above four categories of electromechanical products other than the export of electromechanical products, the tax rebate rate of 15% tax rebate. (Cai Shui Zi [1999] No. 225)
20. Tax rebates for exported goods. From July 1, 1999, the statutory tax rate of 17%, and the current tax rebate rate of 13% and 11% of export goods, tax rebates at a rate of 15%. (Cai Shui Zi [1999] No. 225)
21. Tax Refund for Export Goods. From July 1, 1999, the statutory tax rate of 17% and the current tax rebate rate of 9% of other export goods, tax rebates at 13% of the tax rebate rate. (Cai Shui Zi [1999] No. 225)
22. Tax Refund for Export Goods. From July 1, 1999, the statutory tax rate of 13% (except for agricultural products) and the current tax rebate rate does not reach 13% of the export goods, according to the 13% tax rebate rate. (Cai Shui Zi [1999] No. 225)
23. Tax refund for export of crude oil. From September 1, 1999 onwards, the national plan for the export of crude oil, tax rebates at 13% of the tax rebate rate. (Cai Shui Zi [1999] No. 227)
24.Tax rebate for export of diesel oil. From December 1, 1999 onwards, the enterprise exports diesel oil, the tax rebate rate of 13% tax rebate. (Cai Shui Zi [1999] No. 289)
25. Purchase of domestic equipment tax rebate. For foreign-invested enterprises in the approved tax rebate within the total investment, the procurement of domestic equipment in line with the "Industrial Guidance Directory for Foreign Investment" (encouragement and restriction of Category B) and "the current national key to encourage the development of industries, products and technologies" investment projects, where purchased after September 1, 1999, can be a full refund of value-added tax on domestically produced equipment. (Guo Shui Fa [1999] No. 171)
26. Tax Refund for Private Export Enterprises and Sino-Foreign Joint Venture Foreign Trade Enterprises. The private export enterprises and Sino-foreign joint venture foreign trade enterprises approved by the Ministry of Foreign Trade can refund VAT and consumption tax on VAT taxable goods exported from the date of approval in accordance with the current regulations. (Guo Shui Fa [1999] No. 101)
27. Foreign trade enterprises commissioned the processing of export products tax rebate. Foreign trade enterprises entrusted with the processing of export products, should be based on the raw materials of the tax rebate rate and the processing fee rebate rate, respectively, to calculate the refundable tax; processing fee rebate rate is determined in accordance with the tax rebate rate of the exported products. (Guo Shui Fa [1999] No. 101)
28. Tax rebates for goods shipped into export processing zones. Enterprises with the right to import and export business (including foreign trade (industry and trade) companies, foreign-invested enterprises and domestic enterprises), from outside the export processing zones into the export processing zones approved by the State Council, the goods, as exports, by the Customs and Excise Department for the export declaration formalities, the tax authorities for the export of tax refunds. (State Administration of Taxation [2000] No. 155)
29. Sold to the export processing zones of domestically produced equipment tax rebates and exemptions. Export processing zones outside the enterprise sales to the export processing zones of domestically produced equipment, raw materials, parts and components, packaging materials, as well as the construction of infrastructure, processing enterprises and administrative departments of production, office buildings of infrastructure materials, enterprises outside the zone can be issued by the Customs declaration of export goods and other current provisions of the export tax rebate vouchers to the tax authorities to apply for tax rebates (exemptions).
The tax authorities shall not apply for tax refund (exemption) for consumer goods and transportation tools sold by enterprises outside the zone to enterprises and administrative departments in the zone, and for imported machines, equipment, raw materials, parts, components, packaging materials and infrastructure materials. (Guo Shui Fa [2000] No. 155)
30. Tax exemption for goods in export processing zones. The export processing zone enterprises in the zone processing, production of goods, belonging to the direct export of goods and sales to enterprises in the zone, exempted from value-added tax, consumption tax. (Guo Shui Fa [2000] No. 155)
31. Tax rebates for export enterprises. Export enterprises outside the bonded area sold to foreign export goods, such as foreigners will store the goods in the bonded area of the warehousing enterprise, departure by the warehousing enterprise for customs clearance procedures, the export enterprises outside the bonded area can be based on the goods into the bonded area of the export of goods declaration, the warehousing enterprise's export filing lists and other required vouchers, to the tax authorities for the export tax rebate. (Guo Shui Fa [2000] No. 165)
32. Processing trade export tax rebates. Export enterprises outside the bonded area engaged in processing trade, if the imported materials are purchased from enterprises in the bonded area, can be in accordance with the current tax policy for processing and processing of imported materials for tax rebates. (State Taxation Development [2000] No. 165)
33. Foreign trade enterprises export tax rebates. Foreign trade enterprises engaged in import processing re-export of goods, in the calculation of tax credits for imported processing materials, where the imported materials tax rate is less than or equal to the re-export of goods tax rebate rate, according to the imported materials tax rate calculated credit; where the imported materials tax rate is greater than the re-export of goods rebate rate, according to the re-export of goods tax rebate rate calculated credits. (State Administration of Taxation [2000] No. 165)
34. Samples, exhibits export tax rebate. Export enterprises to declare exports of samples, exhibits, such as outside the sales and collection of foreign exchange, is allowed to export goods with its customs declaration, export collection of foreign exchange certificates and other provisions of the tax refund vouchers for tax rebates. (Guo Shui Fa [2000] No. 165)
35.Tax refund for goods deemed to be self-produced. Production enterprises (including foreign-invested enterprises) self-managed or commissioned the export of the following products, can be regarded as self-produced products to give tax rebates (exemptions): (State Administration of Taxation [2000] No. 165)
(1) purchased and the enterprise's production of products with the same name, performance, and the use of the enterprise's registered trademarks of the products;
(2) purchased and the enterprise's production of matching products for export of products;
(2) purchased and the enterprise's production of matching products;
(3) Acquisition of products of member enterprises (or branch factories) of group companies (or head factories) recognized by the tax authorities in charge of export tax rebates;
(4) entrusted processing of recovered products.
36. Tax rebate for equipment purchased by foreign-invested enterprises. Foreign-invested enterprises can apply for tax refund on the domestic equipment purchased between September 1, 1999 and the end of 1999 if they cannot provide special invoices for value-added tax on the purchased goods and tax (special for exported goods) payment books, or apply for tax refund on the basis of the general invoices for the purchased domestic equipment, the tax payment certificates issued by the tax authorities of counties and above, and other required documents. The amount of tax refundable shall be: the amount stated in the general invoice ÷
(1+tax rate) × applicable VAT rate. (Guo Shui Fa [2000] No. 165)
37. Steel tax exemption. The listed iron and steel enterprises sold to processing enterprises for processing and production of steel for export products at non-taxable prices are exempted from value-added tax. (Cai Shui Zi [1999] No. 144)
38. Tax rebate for the purchase of consumption of Chinese goods by personnel of diplomatic organizations. Embassies (consulates) and diplomatic personnel in China, international representative organizations in China and their officials can refund the value-added tax on building materials, equipment, automobiles, articles for personal use and office supplies purchased in China, as well as consumption of Chinese-produced articles such as water, electricity, gas, heating, gasoline and diesel fuel. (Guo Shui Fa [1998] No. 38)
39. Credit for domestically produced steel. Listed iron and steel enterprises to sell to processing enterprises for the production of steel for export products at nontaxable prices, its input tax credit is allowed in other domestic sales of products in the output tax credit. (Cai Shui Zi [1999] No. 144)
40. Tax refund and exemption for exported diesel fuel. From December 1, 1999 onwards, enterprises exporting diesel fuel, consumption tax refund and exemption in accordance with the statutory tax. (Cai Shui Zi [1999] No. 289)
41.Feed processing of export goods first levied and then returned. For production enterprises with import and export business rights to export goods in the form of overseas processing and assembly business with materials, the consumption tax shall be levied first and returned later.
42. Statutory exemptions. The following export goods are exempted from export tariffs: (Article 45 of the Regulations)
(1) Tariff exemption limit. A single shipment of goods with a tariff amount of less than RMB 50 yuan;
(2) Advertising goods and samples of goods are exempted from duty. Advertising goods and samples of goods with no commercial value;
(3) Exemption of necessities loaded on means of transportation. Fuel, materials and foodstuffs necessary for the journey loaded on the outbound means of transportation;
(4) Goods lost before customs release.
43. Duty reduction for damaged goods. Exported goods that have suffered damage prior to customs release may be subject to a reduction in export duties based on the degree of damage determined by customs.
44. Other goods tax relief provided by law. The law provides for other exemptions or reductions of customs duties on export goods, the Customs shall be exempted or reduced in accordance with the provisions of the exemption or reduction.
45. Duty reduction or exemption for specific goods. Specific regions, specific enterprises or export goods with specific purposes of export tariff reduction or exemption, as well as temporary reduction or exemption of export tariffs, in accordance with the relevant provisions of the State Council.
46. Returned goods are not taxed. If, for reasons of quality or specification, imported goods are reshipped out of the country in their original condition within one year from the date of importation, no export tariff shall be levied.
47. Compensation or replacement of the same goods are not taxable. For reasons of mutilation, shortage, poor quality or specification, the consignor of exported goods, the carrier or the insurance company to compensate for or replace the same goods free of charge, export tariffs will not be levied when exported.
48. Temporary outbound goods are not taxed. With the approval of the Customs, the following goods temporarily out of the country, and from the date of departure within six months of reshipment into the country, at the time of departure of the taxpayer to the Customs equivalent to the amount of tax payable deposit or provide other guarantees, may temporarily not pay export duties. Upon application by the taxpayer, the Customs may extend the period of re-shipment into the country in accordance with the regulations.
(1) Goods displayed or used in exhibitions, trade fairs, conferences and similar activities;
(2) Supplies for performances and competitions used in cultural and sports exchanges;
(3) Apparatus, equipment and supplies used in news reporting or filming movies and TV programs;
(4) Instruments, equipment and supplies used in scientific research, teaching and medical activities;
(5) Instruments, equipment and supplies used in scientific research, teaching and medical activities;
(5) Transportation and special vehicles used in the activities listed in (1) to (4) above;
(6) Samples of goods;
(7) Instruments and tools for installation, commissioning and testing of equipment;
(8) Containers for goods;
(9) Other goods used for non-commercial purposes. goods.
49. Return of goods for tax refund. The outbound goods for which export duties have been levied, and which are returned for reshipment into the country in their original condition due to their quality or specifications, the taxpayer may apply in writing to the Customs for a refund of the export duties within one year from the date of payment of the duties.
50. Duty-free postal articles. Outbound personal postal articles are exempted from export duties on postal articles if they are for personal use, within reasonable quantities and valued at not more than RMB 200 yuan each time, and not more than RMB 1,000 yuan for each family for the whole year.
51. Duty-free limit for parcels. If the tax value of each outbound parcel does not exceed RMB 50 yuan, it is exempted from export tariffs on postal articles.
52. Settlement articles are duty-free. Travelers who are allowed to leave the country to settle down are exempted from customs duties on articles for settling down, except for those articles prohibited or restricted by the state from leaving the country.
53. Aluminum scrap duty-free. Starting from November 1, 1997, the export tariffs on the scraps and edges of cans produced by listed enterprises that use imported aluminum materials for the production of cans for domestic sales are exempted from export tariffs when they are exported.
54. Tax exemption for exports. Special economic zones, economic and technological development zones, high-tech industrial development zones, coastal, riverine, inland open cities, Yangpu Development Zone, Suzhou Industrial Park, Fuzhou Mawei Taiwan Investment Zone, Free Trade Zone, the export of products produced by enterprises within the area, exempted from export tariffs.
55. Re-exported goods are exempted from tax. Re-exported goods are exempted from export duties if they are treated as bonded goods or deposited in bonded warehouses and re-exported.
56. Export credit insurance business is not taxable. China's domestic insurance institutions and the Export-Import Bank of China for the export of goods to provide export credit insurance income obtained, not as the provision of insurance within the territory, for non-taxable services, do not levy business tax. ([94] Cai Shui Zi No. 15, Cai Shui Zi [1996] No. 2)
57. Income from the launch of foreign satellites is exempt from tax. Satellite launch units during the "Ninth Five-Year Plan" to undertake foreign satellite launch, measurement and control services business income, exempt from business tax. (Cai Shui Zi [1997] No. 101)
58. Overseas freight tax deduction. If a transportation enterprise transports passengers or goods out of China and changes to other transportation enterprises to carry passengers or goods outside China, the balance of the full freight charges less the freight charges paid to the transshipment enterprise shall be the turnover and business tax shall be levied.
59. Deduction of overseas tourism tax. If a tourism enterprise organizes a tour group to travel outside of China, and the tour group is picked up by another tourism enterprise outside of China, the turnover shall be based on the balance of the whole tour fee minus the tour fee paid to the enterprise picking up the tour group, and business tax shall be levied.
60. Purchase of raw materials, parts and components tax rebate. On January 1, 1994 after the establishment of foreign-invested enterprises to undertake foreign aircraft repair and maintenance business, the domestic procurement for repair and maintenance of parts and components, raw materials, etc., in accordance with the purchase of VAT invoices and the applicable tax rebate rate for tax rebates. (State Taxation Letter [2001] No. 104)
61. Tax refund on sales of diamonds. From January 1, 2002 onwards, the domestic diamonds sold to the Shanghai Diamond Exchange, deemed to be exported in accordance with the provisions of the tax rebate of precious products for export tax rebates. (Cai Shui [2001] No. 176)
62. Cotton yarn, cotton cloth and products tax rebates. Starting from July 1, 2001, the tax rebate rate for cotton yarn, cotton cloth and their products was raised from 15% to 17%.
(Cai Shui [2001] No. 208)
63. Yarn, cloth export tax rebate. Starting from July 1, 2001, the export tax rebate rate for yarn and cloth was raised from 15% to 17%.
(Guo Shui Fa [2001] No. 74)
64. Diamond export tax exemption. From January 1, 2002, the diamond export VAT zero rate. (Cai Shui [2001] No. 176)
65. Cotton export tax exemption. From January 1, 2002, the zero-rate VAT on cotton exports. (Cai Shui [2002] No. 28)
66. Export of rice, wheat, corn tax exemption. Approved by the State Council, the zero-rate of value-added tax on exports of rice, wheat and corn. (Cai Shui [2002] No. 46)
67. Acquisition of domestic tax rebates for export. Since January 1, 2002, in accordance with the "Pilot Measures for Foreign-Invested Commercial Enterprises" (Chinese People's *** and the State Economic and Trade Commission, the Ministry of Foreign Trade and Economic Cooperation Decree No. 12) and other relevant laws and regulations approved by the setting up of foreign-invested commercial enterprises with import and export rights to acquire self-exported domestically produced goods, can be in accordance with the "Ministry of Finance, State Administration of Taxation on the Chinese-foreign joint venture commercial enterprises on exports of goods Notice on Tax Refund Issues of Chinese-Foreign Equity Joint Venture Commercial Enterprises on Export Goods (Cai Shui Zi [1998] No. 119) for tax refund (exemption) in accordance with the relevant provisions of the Ministry of Finance and the State Administration of Taxation. (State Taxation Letter [2002] No. 373)
68. Tax refund for lost invoices of foreign trade enterprises. After July 1, 2001, the foreign trade (industry and trade) enterprises lost the special invoice for value-added tax on exported goods for export, in accordance with the provisions of Guo Shui Fa [2002] No. 10 document, the competent tax authorities in the place where the goods are sold by the authentication and issuance of the "general VAT taxpayers lost anti-counterfeit tax-control system issued special invoices for value-added tax copying tax returns have been certified single ", the tax authorities in charge of export tax refund of foreign trade (industry and trade) enterprises can handle the tax refund as the legal documents for declaring export tax refund. (State Taxation Letter [2002] No. 827)
69. Production enterprises exporting deemed self-produced products exemption, credit, tax rebate. Production enterprises exported deemed self-produced products refers to the "State Administration of Taxation on the export of tax rebates on a number of issues in the notice" (Guo Shui Fa [2002] No. 165), the four products described in Article VI, where not more than 50% of the export amount of self-produced products in the month, the competent tax authorities in accordance with the Cai Shui [2002] No. 7 document and the State Administration of Taxation issued the [2002] No. 11 document relevant provisions of the audit is correct for the tax exemption, credit, Tax refund; Where more than 50% of the export amount of self-produced products in the month, after verifying all the supply business of deemed self-produced products, the tax situation is correct, reported by the province, autonomous region, municipality directly under the Central Government or the State Administration of Taxation of the municipalities with plans for approval for exemptions, credits and tax refunds. (Guo Shui Fa [2002] No. 152)
70. Tax exemption and refund for exported aviation food. Starting from January 1, 2002, the aviation foodstuffs produced by domestic aviation supply companies and sold to foreign airlines are regarded as exported goods and are subject to tax exemption and refund in accordance with the provisions of Cai Shui [2002] No. 7 document. (Cai Shui [2002] No. 112)
71. Offshore engineering structural products are exempted from tax refund. From May 1, 2002, domestic production enterprises and domestic offshore oil and gas mining enterprises signed the purchase and sales contracts involving marine engineering structural products, in the sale of the same as exports, in accordance with the unified provisions of the export tax rebate rate for export goods to implement the "exemption, offset, refund" tax scheme, the amount of tax exemption and offset = the sales price × the export tax rebate rate The amount of tax credit = sales price × export tax rebate rate - the amount of tax credit. (Cai Shui [2003] No. 46, Cai Shui [2003] No. 249)
72. Export of platinum products processing fee refund. From May 1, 2003 onwards, the export of platinum products raw materials part of the input value-added tax does not apply to the export tax rebate, only the processing of platinum processing fees in accordance with the prescribed tax rebate rate. Cai Shui [2003] No. 86)
73. The use of the Bank of International Cooperation loan project of electromechanical products tax rebate. International Cooperation Bank loans without conditions (i.e., the original Japan exported to the Bank of capital assistance loans) as a government loan, the loan construction projects, by domestic enterprises in the bidding for electromechanical products, tax refunds are permitted. (State Taxation Letter [2003] No. 89)
74. Decentralization of the approval of export tax rebates for Class A enterprises. From January 1, 2003 onwards, the export tax rebates for Class A export enterprises are all decentralized to provinces, autonomous regions, municipalities and municipalities directly under the central government and municipalities with separate plans for the approval of the State Administration of Taxation. The list of Class A export enterprises recognized by the approval must be reported to the General Administration Bureau for record. (Guo Shui Fa [2003] No. 117)
75. Adjustment of the tax rebate rate for export goods. From January 1, 2004, all enterprises, regardless of the mode of trade, are subject to the following export tax rebate rate: (Cai Shui [2003] No. 222)
(1) the following goods to maintain the current export tax rebate rate unchanged.
① the current export tax rebate rate of 5% and 13% of agricultural products;
② the current export tax rebate rate of 13% of agricultural products as raw materials for the processing and production of industrial products (except for the provisions of this notice (3), (4));
③ the current value-added tax rate of 17%, the export tax rebate rate of 13% of the goods (the notice (3), (4) of the provisions);
3 current VAT rate of 17%, the export tax rebate rate of 13% of the goods (except for the provisions of this notice (3), (4)) Except for the provisions of Article (3) and (4) of this Circular);
④ Goods with the current export tax rebate rate of 17%, such as ships, automobiles and their key components, aviation and spacecraft, numerically-controlled machine tools, machining centers, printed circuits, and railway locomotives.
(2) wheat flour, corn flour, split ducks, split rabbits and other listed 11 kinds of edible flour and 7 kinds of split meat goods, the export tax rebate rate from 5% to 13%.
(3) cancel the export tax rebate policy of crude oil, wood, pulp, cashmere, eel fry, rare earth metal ores, phosphate rock, natural graphite and other 46 types of goods listed. The export tax rebate and exemption of consumption tax policy will be canceled accordingly for those goods which are subject to consumption tax.
(4) Reduce the export tax rebate rate of the following goods.
① gasoline (Commodity Code 27101110), unwrought zinc (Commodity Code 7901) export tax rebate rate reduced to 11%;
② unwrought aluminum, yellow phosphorus and other phosphorus, unwrought nickel, ferroalloys, molybdenum ore and its concentrates and other eight kinds of listed goods, the export tax rebate rate reduced to 8%;
3 coke semi-coke, coking coal, light and heavy burnt magnesium Where the current tax collection rate and tax refund rate are both 13%, the export tax refund rate will be reduced to 11%.
(5) export enterprises in October 15, 2003 has signed a foreign price can not be changed belongs to the scope of paragraph 4 of Article (4) of this Notice export value of more than 2 million U.S. dollars of complete sets of equipment and a single unit (piece) worth more than 1 million U.S. dollars of electromechanical products export contracts, according to the specified date of export in January 1, 2004, the export date in January 1, 2004, the export must be implemented by November 15, 2003, the export tax rebate rate of 13%; where the current tax and tax rebate rate of 13% of the goods, the export tax rebate rate will be reduced to 11%. Before November 15, 2003, the original and a copy of the export contract to the competent tax rebate authorities to register for the record, the provincial State Administration of Taxation audit, in November 30, 2003, before the export contract and the relevant information quasi-eligible for the General Administration of the Ministry of Finance for approval by the provincial and local authorities in charge of the tax rebate rate for tax refunds according to the pre-adjustment.
76. Pesticide export tax rebates. From January 1, 2004 onwards, the Cai Shui [2001] 113 document 48 kinds of pesticide exports, allowed by 11% of the export tax rebate rate for tax refunds. (State Taxation Letter [2003] No. 1158)
77. Tax Refund for Duty-Free Stores. Starting from November 1, 2003, for the unified operation and management of China Duty-Free Products (Group) Corporation, the national products operated by the approved duty-free stores set up in airports, ports, railway stations, border crossings, outbound planes, trains and ships, as well as duty-free stores supplying ships for international voyages, except for the commodities that are not permitted to be operated and restricted to be exported according to the state regulations, the tax rebate can be applied according to the uniformly stipulated export tax rebate rate. The tax refund shall be implemented. (Cai Shui [2003] No. 201)
78. Small-scale taxpayers are exempted from tax on exported goods. From January 1, 2004, small-scale taxpayers self-managed and commissioned the export of goods, continue to implement the policy of tax exemption, and its input tax is not deductible or refundable. (Cai Shui [2003] No. 238)
79. The tax rebate rate for export enterprises purchasing goods from small-scale taxpayers. From January 1, 2004 onwards, the export enterprises from small-scale taxpayers to purchase goods for export tax rebate, where Cai Shui [2003] No. 222 document provides for the export tax rebate rate of 5% of the goods, according to the implementation of the 5% tax rebate rate; where the Cai Shui [2003] No. 222 document provides for the export tax rebate rate of more than 5% of the goods, all according to the implementation of the 6% tax rebate rate. (Cai Shui [2003] No. 238)
80. High-tech products export tax rebate rate. From January 1, 2004 onwards, the export of "high-tech products export catalog" (2003 edition) within the product, uniformly in accordance with the Cai Shui [2003] No. 222 document the implementation of the tax rebate rate. (Cai Shui [2003] No. 238)
81. Computer software exports tax-free. From January 1, 2004 onwards, the export of computer software (Customs Export Commodity Code 9803) to implement the tax exemption, the input tax is not deductible or refundable. (Cai Shui [2003] No. 238)
82. Export of self-produced taxable consumer goods tax exemption. Starting from January 1, 2002, production enterprises exporting self-produced products subject to consumption tax are exempted from consumption tax. (Cai Shui [2002] No. 7)
83. Refund and exemption of tax on Chinese goods purchased by embassies (consulates). From January 1, 2004, foreign embassies (consulates) and their diplomatic representatives in China to buy Chinese goods and services, continue to be in accordance with the provisions of the original policy for tax rebates or tax rebates. (Cai Shui [2003] No. 238)