Export tax rebate rate reduced emergency notice (reference news)
Product categories Adjustment
1 0-24 movable animals, animal products, plant products, animal and vegetable oils and fats, etc., food, beverages, tobacco and alcohol 5%
2 25, 27 mineral products, etc. Canceled
3 28 Inorganic chemicals, precious metals, rare earth metals, Organic and inorganic compounds of radioactive elements and their isotopes Cancelled except fine chemicals
4 29 Organic chemicals Epichlorohydrin, p-aminophenol, epichlorohydrin Cancelled, others 5%
5 31 Fertilizers Cancelled
6 32 Tannin extracts and dyestuffs extracts, dyestuffs, pigments, and other coloring materials, paints, putties, inks, inks, and so on Cancelled <
7 33 Essential oils and aromatic products and cosmetics and toiletries 5% except spices
8 34 Soaps, detergents, lubricants, polishes, etc. 9%
9 36 Explosives, pyrotechnic products, matches, pyrotechnic alloys, products of flammable materials 5%
10 38 Miscellaneous chemical products Metal carbide, activated carbon canceled, others 5%
11 39 Plastics and their products 5%
12 40 Rubber and their products 5%
13 41, 42 Raw hides and skins; leather products, travel products, animal intestines and thread products canceled
14 44 Wood and wood products, charcoal 5%
15 48 Paper and cardboard, pulp, paper products 5%
16 54- 56 Chemical fiber filaments, staple fibers, nonwoven fabrics, specialty yarns, cords and cables, and products thereof 5%
17 61 Knitted or crocheted garments and apparel accessories 11%
18 62 Non-knitted or non-crocheted garments and apparel accessories 11%
19 64 Boots, shoes, leggings, and the like 9%
20 65 Caps and parts thereof 9%
21 66 Umbrellas, parasols, canes, whips, riding whips and parts thereof 9%
22 67 Processed feathers, down and articles thereof, artificial flowers, articles of human hair 9%
23 68 Articles of stone, plaster, cement, asbestos, and similar materials, except for carving in stone 5%
24 69 Ceramic products 5%
25 70 Glass and products thereof 5%
26 71 Natural and cultured pearls, precious stones, precious metals, etc. and products thereof, imitation jewelry, coins 5%
27 73 Products of iron and steel 7305, 7306 canceled, other 5%
28 75 Nickel and products thereof 5%
29 76 Aluminum and products thereof canceled
30 78 Lead and products thereof 5%
31 79 Zinc and articles thereof 5%
32 80 Tin and articles thereof 5%
33 81 Other base metals, cermets and articles thereof 5%
34 82 Tools, implements, etc. of base metals, and parts thereof 5%
35 83 Miscellaneous commodities of base metals 5%
36 84 Boilers, machinery, machines and parts thereof 9%
37 84 Boilers, machines, implements and parts thereof 9%
37 apparatus and parts thereof 9%37 85 Motors, electrical equipment and parts thereof, etc. 9%
38 87 Vehicles and parts thereof 9%
39 89 Ships and floating structures canceled
40 90 Optical, photographic, cinematographic, metrological, testing, medical and other apparatus and equipment 9%
41 91 Clocks and watches and parts thereof 9%
42 94 Furniture and other equipment 9%
43 94 Clocks and watches and parts thereof 9%
45
42 94 Furniture, bedding, mattresses, lighting fixtures, mobile homes, etc. 9%
43 95 Toys, games, sporting goods, and their parts and accessories 9%
44 96 Miscellaneous products 9%
45 97 Works of art, collectibles and antiquities canceled
It is understood that the State Administration of Taxation is now preparing to part of the export commodities tax rebate rates
It is understood that the State Administration of Taxation (SAT) is planning to adjust the tax rebate rate for some export commodities downward by an average of 2 percentage points, but the original tax rebate rate of 17% will not be adjusted. The adjustment is expected to be implemented from July 1, there is no transition period, involving commodity codes and adjustments are as follows:
A, the export tax rebate rate down to (the original rate of 13%)
2, the export tax rebate rate down to 9%
34 Chapter lubricants, soap, candles, etc. (the original rate of 13%)
42 Chapter leather products, handbags, etc. (the original rate of 13%)
3 rate of 13%)
Chapters 64-67 Shoes, hats, etc.; processed feather products; artificial flowers (original rate of 13%)
Chapter 85 Electric motors, electrical equipment, and parts thereof (original rate of 13%)
Chapter 84 Boilers, machinery, mechanical appliances, and **** parts thereof (original rate of 13% or 11%)
Refund rate for broaching machines and planing machines Reduced to 11% and 9% for other products
87 Chapters Vehicles and their parts (original rate of 13% or 11%)
Chapters 90---96 Optics, medical instruments, furniture, bedding, toys, etc. (original rate of 13%)
Three, export tax rebate rate reduced to 5%
38 Chapters Miscellaneous chemical products (original rate of 13%)
39 Chapter --- 40 Chapter Plastic and its products; rubber and its products (the original tax rate of 13%)
42 Chapter Leather products; handbags, etc. (the original tax rate of 13%)
4202 under the category of bags and bags down to 9% other down to 5%
43 Chapter fur (the original tax rate of 17%)
44 Chapter wood products (the original The tax rate is 13% 11%)
Except for bamboo flooring 44092011 and tung wood flooring 44079920, now there are still export tax rebates for wood products, the cancellation of part of the board and disposable wood products tax rebate, the other products tax rebate rate down to 5%
48 Chapter paper and cardboard products (the original rate of 13%)
Chapters 54-56 Chapter chemical fibers and non Textiles, etc. (original tax rate of 11%)
68 Chapter 69 Chapter 70 Products of stone, gypsum, cement, glass, etc. (original tax rate of 13%)
71 Chapter 71 Precious metals (original tax rate of 13%)
73 Chapter 73 Iron and steel products (original tax rate of 13%)
7305 and 7306 products canceled the export tax rebate, except for petroleum casing to maintain 13% of the remaining products tax rate down to 13%. 13% unchanged, the rest of the products tax rate to 5%
Chapters 75-83 zinc, nickel, lead, tin and its products (the original tax rate of 5%)
Four, the abolition of export tax refunds
27 chapters of mineral fuels, mineral oils and their distillates, asphaltene substances, mineral waxes (the original tax rate of 13%)
28 chapters of inorganic chemicals, precious metals, rare-earth metals, Organic and inorganic compounds (the original tax rate of 13%) other than fine chemicals
31 Fertilizers (the original tax rate of 13%)
32 Chemical pigments (the original tax rate of 13%)
41 Raw hides and their leather products (the original tax rate of 13%)
76 Aluminum and its products (the original tax rate of 13%)
89 Chapter Ships (previously taxed at 13% 17%) Partially abolished