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Ministry of Finance State Administration of Taxation on the adjustment of steel export tax rebate rate notice
Cai Shui [2007] No. 64
Provinces, autonomous regions, municipalities directly under the Central Government, municipalities with plans to the Department of Finance (Bureau), the State Administration of Taxation, the Finance Bureau of the Xinjiang Production and Construction Corps:
Approved by the State Council, from April 15, 2007 onwards, the import and export tariffs (2007 edition) Chapter 72 of some of the special steel and stainless steel plate, cold rolled products and other 76 tariffs, the export tax rebate rate was reduced to 5%; the other 83 tariffs of steel to cancel the export tax rebate. Specific steel varieties and applicable tax rebate rate is attached.
The specific implementation time, to the customs "export goods declaration (export tax rebate special)" on the export date shall prevail.
Export enterprises qualified for foreign contracted projects have been awarded the long-term foreign contracted projects before April 15, 2007 or have signed the long-term foreign contracted projects with prices that can not be changed in the export of steel involved in the project contract, where the export of steel before April 21, 2007 with a valid certificate of the winning bid (original and copy) or has been signed long-term foreign contracted projects contract (original and copy) and the list of project estimates, to the competent export refund to the Customs and Excise Department. list of project estimates, to the competent tax authorities in charge of export tax rebates registered for the record, is still allowed to complete the implementation of the original tax rebate rate. For those who have not completed the filing procedures before April 21, 2007, they will be subject to the adjusted tax rebate rate for export tax rebates.
The notice is hereby issued.
Ministry of Finance, State Administration of Taxation
April 9, 2007
Annex:
Steel export tax rebate rate applicable table
No. Tax Code No. Product Name Applicable Tax Refund Rate %
1 72081000 Rolled embossed hot rolled coils canceled
2 72082500 thickness ≥ 4.75mm other acid washed by 4.75mm thickness ≥ 4.75mm other pickled hot rolled coil Cancel
3 72082610 Yield strength greater than 355Newton / mm2, 3mm ≤ thickness <4.75mm other pickled hot rolled coil Cancel
4 72082690 Other 3mm ≤ thickness <4.75mm other pickled hot rolled coil Cancel
5 72082710 Other pickled hot rolled coils with thickness <1.5mm Cancel
6 72082790 Other hot rolled coils with thickness 1.5mm≤3mm Cancel
7 72083600 Other hot rolled coils with thickness >10mm Cancel
8 72083700 Other hot rolled coils with thickness ≥4.75mm Cancel
8 72083700 Other hot rolled coils with thickness ≥10mm Other hot rolled coils Cancel
9 72083810 Yield strength greater than 355Newton / mm2, 4.75mm> thickness ≥ 3mm high strength coils Cancel
10 72083890 Other 4.75mm> thickness ≥ 3mm coils Cancel
11 72083910 Thickness <1.5mm Other hot rolled products of a thickness less than 1.5mm Cancelled
12 72083990 Other hot rolled products of a thickness less than 3mm Cancelled
13 72084000 Hot rolled products not in coils rolled with patterns Cancelled
14 72085110 Other hot rolled products not in coils of a thickness greater than 50mm Cancelled
15 72085120 20mm <Thickness ≤ 50mm, other hot-rolled products not in coils Cancelled
16 72085190 10mm <Thickness ≤ 20mm, other hot-rolled products not in coils Cancelled
17 72085200 Hot-rolled products not in coils, of a thickness of 10mm ≥ 4.75mm, Cancelled
18 72085310 Yield strength greater than 355Newtons/ square millimeters, 4.75mm>thickness≥3mm large-strength hot-rolled non-coil material Canceled
19 72085390 Other hot-rolled non-coil material, 4.75mm>thickness≥3mm Canceled
20 72085410 Hot-rolled non-coil material, thickness<1.5mm Canceled
21 72085490 Hot-rolled non-coil material, 1.5≤thickness< ;3mm hot-rolled products not in coils Cancel
22 72089000 Other hot-rolled products of iron or non-alloy steel, broadly rolled in flat-rolled products Cancel
23 72091510 Large-strength cold-rolled products with a yield strength of more than 355 N/m2 and a thickness of ≥3mm in cold-rolled coils 5
24 72091590 Other cold-rolled products in cold-rolled coils of a thickness of ≥3mm in cold-rolled coils 5
25 72091690 Other cold-rolled products of a thickness of ≥3mm in cold-rolled coils 5
25 72091610 Large-strength cold-rolled coils of yield strength greater than 275 N/mm2, 3mm>thickness>1mm 5
26 72091690 Small-strength cold-rolled coils of yield strength less than or equal to 275 N/mm2, 3mm>thickness>1mm 5
27 72091710 Yield strength greater than 275 N / mm2, 1mm ≥ thickness ≥ 0.5mm large strength cold rolled coil 5
28 72091790 Yield strength less than or equal to 275 N / mm2, 1mm ≥ thickness ≥ 0.5mm small strength cold rolled coil 5
29 72091810 Thickness <0.3mm non-alloy steel cold rolled coil 5
29 72091810 Thickness <0.3mm non-alloy steel cold rolled coil 5
29 72091810 Thickness <0.3mm cold rolled coil 5
31 Alloy steel cold rolled coil 5
30 72091890 0.3mm ≤ thickness <0.5mm non-alloy steel cold rolled coil 5
31 72092500 Thickness ≥ 3mm cold rolled non-coil 5
32 72092600 3mm & gt; thickness & gt; 1mm cold rolled non-coil 5
33 72092700 Cold-rolled non-coil products, of a thickness of 1mm≥0.5mm 5
34 72092800 Cold-rolled non-coil products of a thickness of less than 0.5mm 5
35 72099000 Other cold-rolled iron or non-alloy steel, broadly rolled, 5
36 72101100 Thickly and broadly rolled flat products of non-alloy steel, tin-plated (coated) 5
37 72101200 Flat rolled products of non-alloy steel, of a thin width, plated (coated) with tin 5
38 72102000 Flat rolled products of iron or non-alloy steel, plated or coated with lead 5
39 72103000 Flat rolled products of iron or non-alloy steel, broadly sheeted, of zinc-plated steel 5
40 72104100 Flat rolled products of iron or non-alloy steel, broadly sheeted, of a corrugated shape, plated with galvanized steel 5
41 72104900 Wide plates of iron or non-alloy steel, of other forms, plated with zinc 5
42 72105000 Wide plates of iron or non-alloy steel, plated or coated with chromium oxide 5
43 72106100 Wide plates of iron, flat-rolled, plated or coated with aluminium-zinc alloys 5
44 72106900 Wide plates of iron, flat-rolled, plated or coated with aluminium, nes 5
45 72107000 Flat-rolled products of iron or non-alloy steel, broadly rolled, painted or plastisolized 5
46 72109000 Flat-rolled products of iron or non-alloy steel, broadly rolled, plated or coated with other materials 5
47 72111300 Hot-rolled non-coil, unrolled, in foursquare rolls, canceled
48 72111400 Hot-rolled sheets of iron, broadly rolled, of a thickness of ≥4.75mm, nes Canceled
49 72111900 Other hot-rolled products of iron or non-alloy steel, in narrow strips Canceled
50 72112300 Cold-rolled products of iron or non-alloy steel, containing less than 0.25% of carbon Canceled
51 72112900 Other cold-rolled products of iron or non-alloy steel, in narrow strips Canceled
52 72119000 Cold-rolled products of iron or non-alloy steel, in narrow strips Canceled
52 72119000 Cold-rolled products of iron or non-alloy steel, nes Plates and sheets of iron or non-alloy steel, cold-rolled, cancelled
53 72121000 Narrow plates of iron or non-alloy steel, tin-plated or coated, cancelled
54 72122000 Narrow plates of iron or non-alloy steel, electro-galvanized, cancelled
55 72123000 Narrow plates of iron or non-alloy steel, nes, plated or coated with zinc, cancelled
56 72124000 Narrow plates of iron or non-alloy steel, painted or coated, cancelled
57 72124000 Narrow plates of iron or non-alloy steel, nes Plates and sheets of iron or non-alloy steel plated or coated with other materials Canceled
57 72125000 Narrow plates and sheets of iron or non-alloy steel plated or coated with other materials Canceled
58 72126000 Narrow plates and sheets of iron or non-alloy steel coated with plastics Canceled
59 72131000 Hot-rolled bars of iron or non-alloy steel Canceled
60 72132000 Hot-rolled bars and coils of other machinable steel Canceled
61 72132000 Hot-rolled bars and coils of iron or non-alloy steel Canceled
61 72139100 Hot-rolled bars of circular cross-section <14mm diameter, nes, canceled
62 72139900 Hot-rolled bars of iron or non-alloy steel, nes, canceled
63 72141000 Bars and rods of iron or non-alloy steel, forged, nes, canceled
64 72142000 Bars and rods of iron or non-alloy steel, hot worked, canceled
65 72143000 Bars and rods, hot-worked, of free-cutting steel Canceled
66 72149100 Bars and rods, of rectangular cross-section, nes Canceled
67 72149900 Bars and rods, hot-worked, nes Canceled
68 72151000 Bars and rods, cold-worked, of free-cutting steel, nes Canceled
69 72155000 Bars and rods, cold-worked or cold-formed, of other Cold-worked or cold-formed bars and rods Cancelled
70 72159000 Other bars and rods of iron and non-alloy steel Cancelled
71 72161010 H-beams with cross-section height less than 80mm Cancelled
72 72161020 I beams with cross-section height less than 80mm Cancelled
73 72161090 Channels with cross-section height less than 80mm Cancelled
73 72161090 Channels with cross-section height less than 80mm channel steel Cancel
74 72162100 section height <80mm angle steel Cancel
75 72162200 section height <80mm D-beam steel Cancel
76 72163100 section height ≥80mm channel steel Cancel
77 72163210 section height >200mm I-beam Canceled
78 72163290 80mm ≤ section height ≤ 200mm I-beam Canceled
79 72163311 Section height >800mm H-beam Canceled
80 72163319 200mm 81 72163390 80mm<Section height≤200mmH beam Cancel 82 72164010 Section height≥80mm Angle steel Cancel 83 72164020 Section height≥80mm D-beam Cancel 84 72165010 B-beam Cancel 85 72165090 Other angles, profiles and shapes Cancel 86 72166100 Angles, profiles and shapes made of cold rolled flat rolled products Cancel 87 72166900 Angles, profiles and shapes made of cold rolled products Cancel 88 72169100 Angles, profiles and shapes made of cold rolled flat rolled products Cancel 89 72164020 B-beam bars of section height≥80mm Cancel 89 72165010 B-beam bars of section height≥80mm Cancel 89 72165010 B-beam bars of section height≥80mm Cancel 90 > 89 72169900 Other angles, profiles and shapes Cancel 90 72171000 Iron or non-alloy steel wires, not plated or coated Cancel 91 72172000 Iron or non-alloy steel wires plated or coated with zinc Cancel 92 72173000 Iron or non-alloy steel wires plated or coated with other base metals Cancel 94 72191100 Hot rolled stainless steel coils of a thickness exceeding 10mm 5 95 72191200 Hot rolled stainless steel coils of a thickness exceeding 10mm 4.75mm ≤ 5 96 72191311 Hot rolled stainless steel coils of a thickness exceeding 4.75mm 3mm ≤ 5 96 72191311 Hot rolled stainless steel coils of a thickness exceeding 10mm 3mm ≤ 4.75mm Unpickled Hot rolled chromium-manganese stainless steel coils containing less than 7% nickel by weight, cancelled 97 72191319 3mm ≤ thickness <4.75mm Other hot rolled stainless steel coils without pickling 5 98 72191321 3mm ≤ thickness <4.75mm Hot rolled chromium-manganese stainless steel coils containing less than 7% nickel by weight, cancelled 99 72191329 Hot rolled stainless steel coils containing less than 10mm thickness without pickling 5 99 72191325 Hot rolled stainless steel coils containing less than 10mm thickness without pickling 5 100 p>99 72191329 Other hot rolled stainless steel coil 3mm≤thickness<4.75mm by pickling Cancel 100 72191411 Chromium-manganese hot rolled stainless steel of a thickness<3mm without pickling containing less than 7% nickel by weight Cancel 101 72191419 Other hot rolled stainless steel coils of a thickness<3mm without pickling 5 102 72191419 Other hot rolled stainless steel coils without pickling 5 102 72191419 Other hot rolled stainless steel coils without pickling 5 102 72191421 Hot-rolled stainless steel coils of chromium manganese containing less than 7% by weight of nickel, of a thickness less than 3mm, pickled, canceled 103 72191429 Hot-rolled stainless steel coils of other materials, of a thickness less than 3mm, pickled, canceled 104 72192100 Hot-rolled stainless steel sheets of a thickness greater than 10mm, 5 105 72192200 4.75mm ≤ thickness ≤ 10mm hot rolled stainless steel plate 5 106 72192300 3mm ≤ thickness <4.75mm hot rolled stainless steel plate 5 107 72192410 1mm 108 72192420 0.5 mm ≤ thickness ≤ 1mm hot rolled stainless steel plate 5 109 72192430 thickness <0.5mm hot rolled stainless steel plate 5 110 72193100 thickness ≥ 4.75mm cold rolled stainless steel plate 5 111 72193200 3mm ≤ thickness <4.75mm cold rolled stainless steel plate 5 112 72193300 thickness <3mm <4.75mm cold rolled stainless steel plate 5 113 72193400 0.5mm ≤ thickness ≤ 1mm cold rolled stainless steel sheet 5 114 72193500 Thickness <0.5mm cold rolled stainless steel sheet 5 115 72199000 Other stainless steel cold rolled plate 5 116 72201100 Hot rolled stainless steel strip ≥4.75mm thickness 5 117 72201200 Hot rolled stainless steel strip <4.75mm thickness 5 118 72202010 Cold rolled stainless steel strips <300mm width 5 119 72202090 Cold rolled stainless steel strips 300mm ≤Stainless steel strip, cold-rolled, of a width of less than 600mm 5 120 72209000 Other stainless steel strip 5 121 72210000 Bars and rods, hot-rolled, of stainless steel 5 122 72221100 Bars and rods of hot-worked stainless steel, of circular cross-section 5 123 72221900 Bars and rods of hot-worked stainless steel, of other cross-section shapes Bars and rods of stainless steel, of circular cross-section 5 124 72222000 Bars and rods of stainless steel, cold-formed or cold-worked 5 125 72223000 Bars and rods of stainless steel, of other kinds 5 126 72224000 Angles, profiles and sections of stainless steel 5 127 72230000 Stainless steel wire 5 128 72251100 Orientation of silicon-electrical steel broadsheet 5 129 72251900 Other silicon-electrical steel broadsheet 5 130 72253000 Hot-rolled coils of other alloy steels with a width of ≥600mm 5 131 72254000 Hot-rolled coils of other alloy steels with a width of ≥600mm 5 132 72255000 Cold rolled flat rolled products of steel of other alloys, width ≥600mm 5 133 72259100 Flat rolled products of other alloys, broadly of steel, electro galvanized, cancelled 134 72259200 Flat rolled products of other alloys, broadly of steel, plated or coated with zinc, cancelled 135 72259910 Flat rolled products of high speed steel, width ≥600mm Cancelled 136 72259990 Flat rolled products of alloy steel, of a width of ≥600mm, nes 137 72261100 Narrow plates of silicon-electrical steel for Orientation 5 138 72261900 Narrow plates of silicon-electrical steel, of a width of ≥600mm, nes 139 72262000 Flat rolled products of high-speed steel, of a width of <600mm, nes 5 141 72269200 Cold-rolled flat rolled products of alloy steel, of a width of <600mm, nes 142 72269910 Flat rolled products of alloy steel, narrow, of a width of <600mm, electrolytically zinc-plated nes nes nes nes nes 143 72269920 Flat rolled products of alloy steel, narrow, electrolytically zinc-plated nes nes nes nes nes nes nes Bars and rods, hot-rolled, in irregular coils 5 148 72281000 Bars and rods of high speed steel, nes 5 149 72282000 Bars and rods of silicon-manganese steel, nes Canceled 150 72283000 Bars and rods of hot-rolled, nes, of alloy steel, nes 5 151 72284000 Bars and rods, nes, of alloy steel, nes, of a forged nature 5 152 72285000 Cold-formed or cold-finished bars and rods of other alloy steel 5 153 72286000 Bars and rods of other alloy steel canceled 154 72287010 Alloy profiles for crawler plates 5 155 72287090 Angles, profiles and sections of other alloy steel 5 156 72288000 Other alloy steel hollow drill steel 5 157 72292000 Silicon-manganese steel wire 5 158 72299010 High-speed steel wire 5 159 72299090 Other alloy steel wire 5