China's current tax refund rates for different exported goods are 17%, 13%, 11%, 8%, 6% and 5%. The details are as follows:
1. The following goods maintain the current export tax rebate rate unchanged
(1) agricultural products with original export tax rebate rates of 5% and 13%;
(2) industrial products processed and produced from agricultural products as raw materials with original export tax rebate rate of 13% (except for the provisions of Article 3 and Article 4 of the Circular)
(3) the original tax policy stipulates that Goods with a VAT levy rate of 17% and a refund rate of 13% (except for the provisions of Articles 3 and 4 of this Circular);
(4) Goods with a current export tax refund rate of 17%, such as ships, automobiles and their key parts and components, aerospace and spacecrafts, numerically-controlled machine tools, machining centers, printed circuits, and railway locomotives, etc. (see Annex I for the commodity codes and names);
2, The export tax rebate rate for wheat flour, corn flour, split ducks, split rabbits and other goods listed in Annex II shall be increased from 5% to 13%.
3. The export tax rebate policy for goods listed in Annex III, such as crude oil, timber, pulp, cashmere, eel fry, rare earth metal ores, phosphorus ore, natural graphite, etc., is canceled. Consumption tax on goods which are subject to consumption tax, also correspondingly cancel the export tax rebate (exemption) consumption tax policy.
4. Reduce the export tax rebate rates of the following goods
(1) the export tax rebate rate of gasoline (Commodity Code 27101110) and unwrought zinc (Commodity Code 7901) has been reduced to 11%;
(2) the export tax rebate rates of the goods listed in Annex IV, such as unwrought aluminum, yellow phosphorus and other phosphorus, unwrought nickel, ferroalloys, molybdenum ore and its concentrates, etc., has been reduced to 8%;
(3) the export tax rebate rate of the goods listed in Annex III, such as phosphorous ore and its concentrate, has been reduced to 8%;
(3) coke semi-coke, coking coal, light and heavy burnt magnesium, Ying Shi, talc, frozen stone, and other goods listed in Annex V, the export tax rebate rate reduced to 5%;
(4) in addition to the first, second, third and the provisions of paragraphs (a), (b), (c) of this article, all the goods for which the current export tax rebate rate of 17% and 15%, the export tax rebate rate is reduced to 15%. The export tax rebate rate shall be reduced to 13%; where the current tax rate and tax rebate rate are both 13%, the export tax rebate rate shall be reduced to 11%.
Other provisions:
1. Small-scale taxpayers continue to implement the tax exemption policy for self-operated and commissioned exports of goods, and their input tax will not be deducted or refunded. Export enterprises from small-scale taxpayers to purchase goods export tax rebate granted, where the document CaiShui [2003] 222 export tax rebate rate of 5% of the goods, according to the 5% tax rebate rate; where the document CaiShui [2003] 222 export tax rebate rate of more than 5% of the goods are 6% of the tax rebate rate.
2, 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.
3, the export of computer software (Customs export commodity code 9803) is exempted from tax, and its input tax is not deductible or refundable.
4, foreign embassies (consulates) and their diplomatic representatives in China to buy Chinese goods and services, foreign-invested enterprises to purchase domestic equipment eligible for tax rebates and the "State Administration of Taxation on a number of issues related to export tax rebates notice" (Guoshifa 〔2000〕 No. 165) provided for in Article IX of the document the use of loans from foreign governments and international financial organizations to adopt international bidding for the domestic enterprises to win the bid, the "Finance", "the State Administration of Taxation on the export tax rebates" (Guoshifa [2000] No. 165). The mechanical and electrical products, "Ministry of Finance, State Administration of Taxation on the implementation of value-added tax refund notice on marine engineering structures" (Cai Shui [2003] No. 46), the provisions of the production of domestic offshore oil and gas exploration enterprises to sell marine engineering structures, continue to be in accordance with the original policy for the tax rebate or "exemption from refund" tax. (The scope of domestic equipment purchased by foreign-invested enterprises that are eligible for tax rebates refers to domestic equipment purchased domestically for investment projects that are in line with the Catalogue of Industries Encouraging Foreign Investment in the Catalogue of Industries Encouraging Foreign Investment in Decree No. 21 jointly issued by the former State Planning Commission, the former State Economic and Trade Commission and the former Ministry of Foreign Trade and Economic Cooperation).
"State Administration of Taxation, the State Economic and Trade Commission, the Ministry of Finance, the General Administration of Customs, the State Administration of Foreign Exchange on the issuance of "steel" to produce into the "Improvement of the Rules for the implementation of the notice" (State Taxation [1999] No. 68) documents listed iron and steel enterprises sold to the processing trade enterprises "Processing exports special" steel "exemption" policy should be applied to the tax rebate rate to be announced.
5, from agricultural producers directly purchased tax-free agricultural products are not for tax rebates.
6. Enterprises that handle export tax rebates and exemptions should separately account for and declare the goods exported at different tax rates. Where the applicable tax rates are not clear due to the lack of separate accounting, the tax rebates (exemptions) will be calculated from the lower applicable tax rates.
The refund rate and tax amount of consumption tax are the actual tax rate and tax amount.
Specific adjustment of export tax rebate rates for various products
Annex I Product catalogs with 17% tax rebate rate retained
Customs tariff number Commodity name Remarks
8901-8902, Current tax rebate in the listed tariff number
8904, Ships The rate of 17% is retained, tax rebate
8905-8906, the rate of 13% to the provisions of this circular
8907 adjustments shall prevail
84073410, 84073420
84082010-84089010
84089092-84089093 automobiles and their key components parts ditto
87012000-87079090
87161000-87169000
84099191-84099199
84099991-84099999
8708
(Appendix I Product Catalogs with Retained 17% Tax Refund Rate)
Customs tariff number Commodity name Remarks
8456-8460, 8462 CNC machine tools, machining centers,
Combined machine tools
8425-8430 Lifting and construction machinery,
84671100-84678900 Equipment for mechanical lifting, construction, Ditto
84743100-84748090 Machinery for mining
84791021-84791090
851730-85175029 Programmable telephones, telegraph exchanges,
Optical communication equipment
9018-9020,
90221200-90221400 Medical instruments and apparatus
90222100
8601-8606 Railway locomotives
84713000 Portable
Digital automatic data processing machines weighing ≤10 kg
88 Aerospace vehicles
8454-8455 Metal smelting equipment
8534 Printed circuits
Annex II Product Catalogs for which the Export Tax Refund Rate is Adjusted to 13%
Customs Commodity Code Commodity Name Existing Tax Refund Rate Adjusted Tax Refund Rate Remarks
I. Edible Flour Classes
1101 Fine Flour of Wheat or Mixed Wheat 5% 13%
11022000 Corn fines 5% 13%
11023010 Indica rice fines 5% 13%
11023090 Other rice fines 5% 13%
11031100 Wheat coarser grains, coarser flours 5% 13%
11031300 Corn coarser grains, coarser flours 5% 13%
11031921 Indica Rice Coarse Grain and Coarse Flour 5% 13%
11031929 Other Rice Coarse Grain and Coarse Flour 5% 13%
11032010 Wheat Cluster Grain 5% 13%
11081100 Wheat Starch 5% 13%
11081200 Corn Starch 5% 13%
(Annex II: Catalog of Products with Export Tax Refund Rate Adjusted to 13%)Customs Code Commodity Name Existing Tax Refund Rate Adjusted Tax Refund Rate Remarks
II. Segmented Meat
02073510 Fresh or Cold Duck Lumps 5% 13% Extension Code Required
02073520 Fresh or Cold Goose Lumps 5% 13% Extension Code Required
02073520 Fresh or Cold Geese Lumps 5% 13% Extension Code Required<
02073610 Frozen duck pieces 5% 13% Extension code required
02073620 Frozen goose pieces 13% Extension code required
02081010 Fresh or cold rabbit meat, excluding
Rabbit head 5% 13% Extension code required
02081020 Frozen rabbit meat, excluding rabbit head 5% 13% Extension code required
02081020 Frozen rabbit meat, excluding rabbit head 5% 13% Extension code required
02081020 Frozen rabbit meat, excluding rabbit head 5% 13% Extension code required
02081090 Fresh and Cold Rabbit Meat 5% 13% Extension Code Required
Annex III Catalog of Products for which Export Tax Refund is Canceled
Customs Tariff No. Existing Refund Rate (%) Commodity Name
27090000 13 Petroleum Crude Oil and Crude Oil Extracted from Bituminous Minerals
27101911 13 Aviation Kerosene
(Annex III: Catalog of Products for which Export Tax Refund is Canceled)
Customs Tariff No. Existing Tax Refund Rate (%) Commodity Name
27101912 13 Kerosene for Lamp Purposes
27101921 13 Light Diesel Oil
27101922 13 Fuel Oil No. 5-7
27090000 13 Petroleum Crude Oil and Crude Oil Extracted from Bituminous Minerals
27090000 p>27101929 13 Other diesel oils and other fuel oils
27101991 13 Lubricating oils
27101992 13 Lubricating greases
27101993 13 Lubricating oils base oils
27101999 13 Other heavy oils; products not listed, based on the above mentioned oils as a base component
27109100
27109900 13 Waste oils
4403 5 Logs
4404 13 Hooped timber, split strips, chips and roughly dressed sticks, etc.
4407 13 Timber, longitudinally sawn, longitudinally sliced, planed or rotary cut, of a thickness exceeding 6 millimetres
4408 13 Sheetings, etc., for finishing, longitudinally sawn, longitudinally cut, planed or rotary cut, etc.
4408 13 Sheets, etc., for finishing, longitudinally sawn , longitudinally sawn, longitudinally cut, planed or rotary cut, of a thickness not exceeding 6 mm
(Annex III Catalog of products for which export tax rebates have been abolished)
Customs Tariff No. Existing rate of tax rebate (%) Commodity name
4409 13 Wood made in the form of continuous shapes by any one side, end or face
30049090.2 17 Products made of cedar wood
44190010 13 Wooden disposable chopsticks
4501, 4502, 4503 5, 13 Softwood and softwood products
Chapter 47 13 Wood pulp, cardboard
4801-4816 13 Paper, pulp, cardboard
2601-2612, 2614-2622 13 Mineral sands, slag and mineral ashes. Including iron, manganese, copper, nickel, cobalt, aluminum, zinc, tin, chromium, tungsten, uranium, titanium, niobium, tantalum and vanadium ore sands and concentrates, precious metals and other ore sands and concentrates, dissolved slag sands, mine ash and residues.
7401 13 Precipitated Copper
7402 17 Unrefined Copper; Copper Anodes for Electrolytic Refining
7404 13 Copper Waste Shredded Materials
7110 13 Platinum Powder, Platinum Plates, Sheets, Palladium, etc.
51021920 5 Uncarded Other Goat Velvet
(Appendix III Product Catalogs for Elimination of Export Duty Refunds)< /p>
Customs Tariff No. Existing Refund Rate (%) Commodity Name
51053921 13 Carded Hairless Goat Velvet
51053929 13 Carded Other Goat Velvet
41031010 13 Goat Slabs and Skins
25309020 13 Rare-Earth Metal Ores
03019210 5 Eel Fry
3019210 5 Eels Fry
0506 5 Bones and hornposts, unworked or degreased, simply finished (not cut to shape), acid-treated or degummed; powder of the foregoing
2826900010 15 Potassium fluorotantalate
29022000 15 Benzene
7201 13 Non-alloy pig-iron, alloy pig-iron
7204 13 Iron and steel scrap
75089010 13 Nickel anode for electroplating
76020000 15 Aluminum scrap
81019700 13 Tungsten scrap
81102000 13 Antimony scrap
(Appendix III Catalog of products for which export tax rebate is canceled)
Customs Tariff No. Existing Refund Rate (%) Commodity Name
2510 13 Natural Calcium Phosphate, Natural Calcium Aluminum Phosphate and Phosphate Chalk
2504 13 Natural Graphite
2508 13 Other Clays, etc.
28181000 15 Artificial Corundum
28182000
28183000 15 Alumina
Annex IV Product Catalog with Adjusted Duty Drawback Rate of 8%
Customs commodity code Commodity name Adjusted duty drawback rate Remarks
2613 Molybdenum ore and its concentrate 8%
28047010, 28047090 Yellow phosphorus, other phosphorus 8%
7502 Unwrought nickel 8%
72021100, 72021900 Ferro-manganese 8%
72022100, 72022900 Ferro-silicon 8%
72023000 Ferro-manganese 8%
72024100, 72024900 Ferro-chromium 8%
7601 Unwrought Aluminum 8%
Annex V Product Catalogs Adjustment of Duty Refund Rate to 5% Product Catalog
Customs Commodity Code Commodity Name Existing Duty Drawback Rate Adjusted Duty Drawback Rate Remarks
27040010 Coke or Semi-Coke 15% 5%
27011210 Coking Bituminous Coal 13% 5%
7403 Unwrought Refined Copper and Copper Alloys 17% 5%
2519 Light and Light Burnt Magnesium 17%, 13% 5%
25309090 Other minerals 13% 5%
2526 Natural tundra, talc 13% 5%
2529 Fluorite, feldspar, white rhyolite, etc., 13% 5%
2511 Natural barium sulphate, natural barium carbonate 13% 5%
2825 Hydrazine, hydroxylamine and their inorganic salts. their
other metal oxides, etc. 17%, 15% 5%
2841 Metallates and permetallates 17%, 15% 5%
2849 Carbides 13% 5%
2846 Inorganic or organic compounds of rare-earth metals, yttrium, scandium, and their mixtures
17%, 13% 5%
4410 Wooden chipboards and other boards of similar wood
materials, etc. 13% 5%