1. Value-added tax, consumption tax, customs duties, and business tax

1. Export of specific goods is exempt from tax. The following export goods are exempt from value-added tax and consumption tax: (Guo Shui Fa [1994] No. 31)

(1) Goods processed with supplied materials and re-exported;

(2) Contraceptives and utensils, old books;

(3) Cigarettes;

(4) Military products and military system enterprises export goods produced by munitions factories or allocated by munitions departments.

2. Tax refunds for specific taxpayers. The goods of the following enterprises are specifically allowed to be refunded and exempted from value-added tax and consumption tax: (Guo Shui Fa [1994] No. 31)

(1) Foreign contracting engineering companies. Goods shipped overseas by foreign contracting engineering companies for use in foreign contracting projects;

(2) Foreign repair and maintenance enterprises. Enterprises that undertake external repair and repair business, and goods used for external repair and repair;

(3) Foreign ship supply and ocean shipping companies. Goods sold by foreign ship supply companies and ocean shipping companies to foreign ships and ocean-going international ships for the purpose of collecting foreign exchange;

(4) Enterprises investing abroad. Enterprises purchase goods domestically and ship them overseas as goods for investment abroad.

(5) Designated export enterprises. Export certain high-tax goods and valuables to designated enterprises.

(6) Enterprises exporting special goods. The 12 types of special export goods purchased by export enterprises from small-scale taxpayers with ordinary invoices include drawn yarn, handicrafts, spice oil, mountain products, straw, willow, bamboo and rattan products, fishing nets and fishing gear, rosin, gallnuts, raw lacquer, bristle tails, goat skin, and paper. products.

(7) Duty-free shops at exit ports. Six categories of domestic goods, including cigarettes, wine, handicrafts, silk, clothing and health care products, are sold in duty-free shops at exit ports under the unified management of China Duty Free Products Corporation. (Guo Shui Fa [1996] No. 182)

3. Xinjiang cotton export products are tax-free. For textile enterprises that have been approved to engage in imported processing and use Xinjiang cotton to replace imported cotton for export products, the value-added tax policy will be "zero rate". (Guofa [1998] No. 2)

4. Tax rebate for domestically produced steel. For domestic steel products sold by listed steel companies to processing and export companies for production of export products, the value-added tax will be refunded at 17% as exports. (Guo Jing Mao Mao [1999] No. 144)

5. Export tax refunds for mechanical and electrical products. Using foreign government loans and loans from international financial organizations, through international bidding, domestic enterprises and foreign-invested enterprises established before the end of 1993 won bids for exported mechanical and electrical products, including machinery, electronics, transportation tools, optical instruments, loudspeakers, and medical lifts. Chairs, seats, sports equipment and playground equipment are eligible for VAT and consumption tax refunds. (Guo Shui Fa [1998] No. 65, Guo Shui Fa [2000] No. 165, Cai Shui Fa [2003] No. 238)

6. Self-operated or entrusted export tax refunds. For goods exported by various production enterprises on their own account or entrusted to export, except for certain types of goods and goods prohibited from export, the value-added tax shall be exempted, credited and refunded; the consumption tax shall be exempted. (Guo Shui Fa [1994] No. 31, Cai Shui Zi [1997] No. 50, Cai Shui [2002] No. 7)

7. Small-scale taxpayers export goods tax-free. Goods exported by small-scale taxpayers for self-operation or entrustment are exempt from value-added tax and consumption tax. (Guo Shui Fa [1994] No. 31, Cai Shui [2002] No. 7)

8. Foreign-invested enterprises export goods tax-free. For direct export of goods produced by foreign-invested enterprises, value-added tax and consumption tax will be refunded and exempted, except for goods prohibited from export by the state. ([94] Finance and Taxation No. 58)

9. Foreign investment companies export goods tax-free as agents. Foreign investment companies established with the approval of the Ministry of Foreign Trade can act as agents for the enterprises they invest in to export goods produced by the enterprises themselves, and are exempted from value-added tax and consumption tax.

10. Export of material aid is tax-free. Goods exported under general material assistance are exempt from value-added tax. (Guo Shui Fa [1999] No. 20)

11. Export tax rebates for foreign aid projects.

Since January 1, 1999, foreign aid enterprises have used the Chinese government’s preferential foreign aid loans and joint venture and cooperation project funds to set up joint ventures or joint ventures and cooperation projects in recipient countries. Project investments have driven the export of domestic equipment and materials, and have used the Chinese government’s The preferential foreign aid loans provide the recipient countries with complete sets of equipment and mechanical and electrical products produced in China, and the export tax rebate policy is implemented in accordance with the general trade exports. (Guo Shui Fa [1999] No. 20)

12. Tax refunds and tax exemptions for commercial enterprises exporting domestically produced goods. Commercial chain enterprises and Sino-foreign joint ventures with import and export rights can enjoy refunds and exemptions on value-added tax and consumption tax when purchasing domestically produced goods for self-export. (Caishuizi [1998] No. 119)

13. Refund and tax exemption for goods exported from the bonded zone. Enterprises in the bonded zone purchase goods from outside the zone for export or processing and then export the goods, and the value-added tax and consumption tax will be refunded and exempted.

14. Tax refunds and tax exemptions for exported goods processed with imported materials. For manufacturing enterprises with import and export rights, the value-added tax can be refunded and exempted on goods exported through overseas processing and assembly business. (Guo Shui Han [1999] No. 539)

15. Tax rebates for imported second-hand equipment for processing and export. For non-self-produced second-hand equipment exported by export enterprises through overseas processing and assembly business, the value-added tax shall be refunded based on the amount indicated on the ordinary invoice. (Guo Shui Han [1999] No. 539)

16. Tax refunds for goods sold by small-scale taxpayers for export. For foreign trade enterprises, agricultural product purchasing units, and grassroots supply and marketing cooperatives that are transferred to small-scale taxpayers and sell goods to export enterprises or foreign trade enterprises for export, except for agricultural products, the VAT will be refunded at a rebate rate of 5%, and other export products will be refunded. The tax refund rate is 6%. (Guo Shui Fa [1999] No. 101)

17. Tax rebate for export coal. Starting from April 1, 1999, the tax rebate rate for exported coal is 13%. Coal purchased and exported by small-scale taxpayers will be refunded at a tax rebate rate of 6%. (Caishuizi [1999] No. 200)

18. Export tax rebate for clothing. Starting from July 1, 1999, the tax rebate rate for exported clothing is 17%. (Caishuizi [1999] No. 225)

19. Tax rebates for exported mechanical and electrical products. Starting from July 1, 1999, exports of four major categories of electromechanical products: machinery and equipment, electrical appliances and electronic products, transportation vehicles, and instruments and meters, are subject to a tax rebate rate of 17%. In addition to the above four categories of mechanical and electrical products, exports of other mechanical and electrical products are subject to a tax rebate rate of 15%. (Caishuizi [1999] No. 225)

20. Tax refund for exported goods. Starting from July 1, 1999, export goods with a legal tax rate of 17% and current tax refund rates of 13% and 11% will be refunded at a tax refund rate of 15%. (Caishuizi [1999] No. 225)

21. Tax refund for exported goods. Starting from July 1, 1999, other export goods with a statutory tax rate of 17% and a current tax refund rate of 9% will be refunded at a tax refund rate of 13%. (Caishuizi [1999] No. 225)

22. Tax refund for exported goods. Starting from July 1, 1999, export goods with a legal tax rate of 13% (except agricultural products) and the current tax refund rate does not reach 13% will be refunded at a tax refund rate of 13%. (Caishuizi [1999] No. 225)

23. Tax rebate for exported crude oil. Starting from September 1, 1999, crude oil exported within the national plan will be refunded at a tax rebate rate of 13%. (Caishuizi [1999] No. 227)

24. Export diesel tax rebate. Starting from December 1, 1999, enterprises exporting diesel will receive a tax rebate of 13%. (Caishuizi [1999] No. 289)

25. Tax rebate for purchasing domestic equipment. For foreign-invested enterprises that purchase domestic equipment that complies with the "Guidance Catalog of Foreign Investment Industries" (Encouraged Category and Restricted Category B) and the "Industries, Products and Technologies Currently Encouraged by the State" within the total amount of investment approved for tax rebates, any If purchased after September 1, 1999, the value-added tax on domestic equipment can be fully refunded. (Guo Shui Fa [1999] No. 171)

26. Tax refunds for private export enterprises and Sino-foreign joint venture foreign trade enterprises. 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 current regulations. (Guo Shui Fa [1999] No. 101)

27. Tax rebates for export products entrusted by foreign trade enterprises.

When foreign trade enterprises entrust processing of export products, the tax refundable shall be calculated separately according to the tax refund rate of raw materials and the tax refund rate of processing fees; the tax refund rate of processing fees shall be determined according to the tax refund rate of export products. (Guo Shui Fa [1999] No. 101)

28. Tax refunds for goods shipped into export processing zones. For enterprises with import and export rights (including foreign trade (industrial and trade) companies, foreign-invested enterprises and domestic-funded enterprises), goods transported from outside the export processing zone into the export processing zone approved by the State Council are regarded as exports, and export declarations are handled by the customs Formalities, tax authorities handle export tax rebates. (Guo Shui Fa [2000] No. 155)

29. Tax refunds for domestic equipment sold to export processing zones. For domestic equipment, raw materials, parts, and packaging materials sold by enterprises outside the export processing zone to those in the export processing zone, as well as infrastructure materials for the construction of infrastructure, production and office buildings for processing enterprises and administrative departments, enterprises outside the zone can obtain a certificate issued by the customs Apply for tax refund (exemption) from the tax authorities based on the export goods declaration form and other currently stipulated export tax refund vouchers.

The tax authorities are not allowed to handle consumer goods, transportation tools, imported machinery, equipment, raw materials, spare parts, components, packaging materials and infrastructure materials sold by enterprises outside the zone to enterprises and administrative departments in the zone. Tax refund (exemption). (Guo Shui Fa [2000] No. 155)

30. Goods in export processing zones are tax-free. Goods processed and produced by enterprises in the export processing zone are exempt from value-added tax and consumption tax if they are directly exported and sold to enterprises in the zone. (Guo Shui Fa [2000] No. 155)

31. Tax refunds for export enterprises. For export goods sold by export enterprises outside the bonded area to foreign businessmen, for example, if the foreign businessman stores the goods in a warehousing enterprise in the bonded area, and the warehousing enterprise handles customs declaration procedures when leaving the country, the export enterprise outside the bonded area can enter the bonded area with the export goods customs declaration form, The warehousing enterprise's export registration list and other required vouchers must be submitted to the tax authorities for export tax rebates. (Guo Shui Fa [2000] No. 165)

32. Export tax rebate for processing trade. Export enterprises outside the bonded area are engaged in processing trade. If the imported materials and parts are purchased from enterprises in the bonded area, they can apply for tax refunds according to the current tax policies for processing with imported materials and processing with supplied materials. (Guo Shui Fa [2000] No. 165)

33. Export tax rebates for foreign trade enterprises. When calculating the tax deduction for imported materials and parts for processing and re-exporting goods engaged in by foreign trade enterprises, if the tax rate for imported materials and parts is less than or equal to the tax refund rate for re-exported goods, the tax deduction shall be calculated based on the tax rate for imported materials and parts. If the tax rate for imported materials and parts is greater than the tax refund rate for re-exported goods, the deduction will be calculated based on the tax refund rate for re-exported goods. (Guo Shui Fa [2000] No. 165)

34. Export tax rebate for samples and exhibits. If the samples and exhibits declared for export by export enterprises are sold overseas and collected in foreign exchange, they are allowed to apply for tax refund based on their export goods customs declaration form, export foreign exchange collection verification form and other prescribed tax refund vouchers. (Guo Shui Fa [2000] No. 165)

35. Tax rebates are deemed to be self-produced goods. The following products that are self-operated or entrusted to be exported by manufacturing enterprises (including foreign-invested enterprises) can be regarded as tax refunds (exemptions) from self-produced products: (Guo Shui Fa [2000] No. 165)

(1) Foreign Products purchased by the company have the same name and performance as those produced by the company, and use the company's registered trademark;

(2) Products purchased for export that are matched with the products produced by the company;

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(3) Acquisition of products from member enterprises (or branches) of group companies (or main factories) approved by the tax authorities in charge of export tax rebates;

(4) Entrusted processing of recovered products .

36. Tax rebates for foreign-invested enterprises purchasing equipment. For tax-refundable domestic equipment purchased by foreign-invested enterprises between September 1, 1999 and the end of 1999, if they are unable to provide special VAT invoices and tax (exclusively for export goods) payment notes for the purchased goods, they may also submit tax refund certificates for the purchased domestic equipment. Ordinary invoices, tax payment certificates for the domestic equipment issued by tax authorities at or above the county level, and other required documents are required to apply for tax refunds. The amount of tax refundable is: the amount indicated on the ordinary invoice ÷

(1+tax rate)×the applicable value-added tax rate. (Guo Shui Fa [2000] No. 165)

37. Steel is tax-free. Steel products sold by listed steel companies to processing companies for processing and producing export products at tax-exclusive prices are exempt from value-added tax.

(Caishuizi [1999] No. 144)

38. Tax refunds for the purchases of Chinese goods by personnel of diplomatic missions. Embassies (consulates) and diplomats in China, international representative offices in China and their officials, building materials, equipment, cars, personal items and office supplies purchased in China, as well as water, electricity, gas, heating, gasoline, Items produced in China such as diesel are refundable for VAT. (Guo Shui Fa [1998] No. 38)

39. Domestic steel products deduction. For steel products sold by listed steel companies to processing companies for production of export products at tax-exclusive prices, the input tax is allowed to be deducted from the output tax of other domestically sold products. (Caishuizi [1999] No. 144)

40. Refund and tax exemption for exported diesel. Starting from December 1, 1999, when enterprises export diesel, the consumption tax will be refunded and exempted according to the statutory tax amount. (Caishuizi [1999] No. 289)

41. Imported materials for processing and exported goods are taxed first and then returned. For goods exported by manufacturing enterprises with import and export rights through overseas processing and assembly with materials, consumption tax will be collected first and then refunded.

42. Statutory tax exemption. The following export goods are exempt from export duties: (Article 45 of the Regulations)

(1) Tariff exemption limit. Goods with a tariff of less than RMB 50 per shipment;

(2) Advertising products and samples are exempt from tax. Advertising materials and samples of goods with no commercial value;

(3) Transportation vehicles carrying necessities are exempt from tax. Necessary fuel, materials and dietary supplies loaded on the outbound transportation vehicle;

(4) Goods lost before customs release.

43. Tax reduction for damaged goods. For export goods that are damaged before customs release, export duties may be reduced based on the degree of damage determined by customs.

44. Other goods provided by law are exempt from tax. Other export goods that are exempt from or have reduced tariffs as stipulated by law shall be exempted or reduced by customs in accordance with regulations.

45. Tax exemptions for specific goods. The reduction or exemption of export tariffs for export goods in specific regions, specific enterprises or specific purposes, as well as the temporary reduction or exemption of export tariffs, shall be implemented in accordance with the relevant regulations of the State Council.

46. There is no tax on returned goods. Due to quality or specification reasons, if imported goods are re-shipped out of the country in their original condition within one year from the date of import, no export duties will be levied.

47. Compensation or replacement of identical goods is not taxable. Identical goods that are compensated or replaced free of charge by the consignor, carrier or insurance company of the exported goods due to damage, shortage, poor quality or non-compliance with specifications will not be levied export duties when exported.

48. Temporary outbound goods are not subject to tax. If the following goods are temporarily exported from the country with the approval of the customs and re-entered the country within 6 months from the date of departure, the taxpayer may pay a deposit equivalent to the tax payable or provide other guarantees to the customs when leaving the country. Pay export duties. Upon application by the taxpayer, the customs may extend the time limit for re-transportation into the country in accordance with regulations.

(1) Goods displayed or used in exhibitions, trade fairs, conferences and similar activities;

(2) Performance and competition supplies used in cultural and sports exchange activities ;

(3) Instruments, equipment and supplies used for news reporting or filming movies and TV programs;

(4) Instruments, equipment and supplies used for scientific research, teaching and medical activities Supplies;

(5) Transportation and special vehicles used in the activities listed in items (1) to (4) above;

(6) Samples of goods;

(7) Instruments and tools used for installing, debugging, and testing equipment;

(8) Containers for carrying goods;

(9) Other non-commercial uses destination goods.

49. Tax refund on returned goods. If outbound goods that have been levied export duties are returned in their original condition and re-imported due to quality or specification reasons, 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 tax.

50. Postal items are exempt from tax. Outbound personal postal items are exempt from export duties on postal items if they are for personal use and are within a reasonable quantity, and the value does not exceed RMB 200 per time, and each family does not send more than RMB 1,000 throughout the year.

51. Parcel tax exemption limit. If the tax on outbound parcels does not exceed 50 yuan each time, export duties on postal items will be exempted.

52. Household items are tax-free.

Passengers who are allowed to leave the country for settlement will be exempted from customs duties on items brought out of the country to settle down, except for items prohibited or restricted by the state from leaving the country.

53. Aluminum scrap is exempt from tax. Starting from November 1, 1997, the scraps and leftover materials generated by the listed can production enterprises using imported aluminum materials to produce cans for domestic sales will be exempted from export tariffs when exported.

54. Export products are tax-free. Export products produced by enterprises in special economic zones, economic and technological development zones, high-tech industrial development zones, coastal, riverside, inland open cities, Yangpu Development Zone, Suzhou Industrial Park, Fuzhou Mawei Taiwanese Investment Zone, and bonded zones are exempted. levy export duties.

55. Re-export goods are exempt from tax. Re-exported goods are treated as bonded goods or stored in bonded warehouses, and if they are re-exported, they are exempt from export duties.

56. Export credit insurance business is not taxed. The income obtained by insurance institutions in China and the Export-Import Bank of China from providing export credit insurance for exported goods is not regarded as insurance provided within the country and is non-taxable services, and no business tax is levied. ([94] Cai Shui Zi No. 15, Cai Shui Zi [1996] No. 2)

57. Income from launching foreign satellites is tax-free. Satellite launch units' income from foreign satellite launch and measurement and control services during the "Ninth Five-Year Plan" period will be exempt from business tax. (Caishuizi [1997] No. 101)

58. Overseas freight tax deduction. If a transportation enterprise transports passengers or goods out of China and uses other transportation enterprises to transport passengers or goods overseas, the balance of the total freight minus the freight paid to the transshipment enterprise shall be the turnover and business tax shall be calculated.

59. Overseas tourism tax deduction. If a tourism enterprise organizes a tour group to travel outside China, and the group is picked up by another tourism enterprise overseas, the balance of the full travel fee minus the travel fee paid to the group receiving enterprise shall be the turnover, and the business tax shall be calculated.

60. Tax rebate for purchasing raw materials and parts. For foreign-invested enterprises established after January 1, 1994, which undertake overseas aircraft repair and replacement business, tax refunds shall be processed based on the special purchase VAT invoices and applicable tax refund rates for parts and raw materials purchased domestically for repair and replacement. (National Tax Letter [2001] No. 104)

61. Tax refund on diamond sales. Starting from January 1, 2002, domestic diamonds sold to the Shanghai Diamond Exchange will be treated as exports and will be subject to export tax rebates according to the tax rebate regulations for precious products. (Finance and Taxation [2001] No. 176)

62. Tax rebates on cotton yarn, cotton cloth and products. Starting from July 1, 2001, the tax refund rate for cotton yarn, cotton cloth and their products will be increased from 15% to 17%.

(Finance and Taxation [2001] No. 208)

63. Export tax rebates for yarn and cloth. Starting from July 1, 2001, the export tax rebate rate for yarn and cloth will be increased from 15% to 17%.

(Guo Shui Fa [2001] No. 74)

64. Diamond exports are tax-free. From January 1, 2002, the value-added tax on diamond exports will be zero-rated. (Finance and Taxation [2001] No. 176)

65. Cotton exports are tax-free. From January 1, 2002, the value-added tax on cotton exports will be zero-rated. (Finance and Taxation [2002] No. 28)

66. Export of rice, wheat and corn is tax-free. With the approval of the State Council, the value-added tax on exports of rice, wheat, and corn will be zero-rated. (Finance and Taxation [2002] No. 46)

67. Domestic tax rebates for export purchases. Starting from January 1, 2002, all enterprises with advanced qualifications approved and established in accordance with the "Pilot Measures for Foreign-Invested Commercial Enterprises" (Order No. 12 of the Economic and Trade Commission of the People's Republic of China and the Ministry of Foreign Trade and Economic Cooperation) and other relevant regulations Foreign-invested commercial enterprises with export operating rights may purchase domestic goods for self-export in accordance with the relevant provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Refunds for Exported Goods by Sino-Foreign Joint Venture Commercial Enterprises" (Caishuizi [1998] No. 119) Tax refund (exemption). (Guo Shui Han [2002] No. 373)

68. Tax refund for lost invoices of foreign trade enterprises.

For export goods that foreign trade (industry and trade) enterprises have lost special value-added tax invoices for export goods after July 1, 2001, in accordance with the provisions of Guoshuifa [2002] No. 10, the tax authority in charge of the place where the seller is located shall authenticate and issue a "VAT" If a general taxpayer loses the special value-added tax invoice issued by the anti-counterfeiting tax control system and has copied the tax declaration certificate, the tax authority in charge of export tax refunds for foreign trade (industry and trade) enterprises can use it as a legal voucher to apply for export tax refunds and handle tax refunds. (Guo Shui Han [2002] No. 827)

69. Exports by manufacturing enterprises are deemed to be self-produced products with tax exemption, credit and refund. The deemed self-produced products exported by manufacturing enterprises refer to the four types of products mentioned in Article 6 of the "Notice of the State Administration of Taxation on Several Issues Concerning Export Tax Refunds" (Guo Shui Fa [2002] No. 165), which do not exceed the export value of self-produced products in the current month. 50%, the competent tax authorities shall handle tax exemptions, credits, and refunds after verification in accordance with the relevant provisions of Caishui [2002] No. 7 and Guoshuifa [2002] No. 11; if the export value exceeds 50% of the self-produced products in the current month, after verification After all supplies are deemed to be self-produced products and the tax payment information is correct, tax exemptions, credits, and refunds will be processed after approval by the State Taxation Bureau of the province, autonomous region, municipality directly under the Central Government, or city under separate state planning. (Guo Shui Fa [2002] No. 152)

70. Export tax exemption for aviation food. Starting from January 1, 2002, aviation food produced by domestic aviation supply companies and sold to foreign airlines will be regarded as exported goods, and tax exemption, offset and refund methods will be implemented in accordance with the provisions of Finance and Taxation [2002] No. 7. (Finance and Taxation [2002] No. 112)

71. Tax exemption, credit and refund for marine engineering structural products. Starting from May 1, 2002, the marine engineering structural products involved in the purchase and sales contracts signed by domestic production enterprises and domestic offshore oil and gas exploration enterprises will be deemed to be exported when sold, and will be exempted from export goods according to the uniformly stipulated tax refund rate for export goods. According to the tax exemption and refund method, the amount of tax exemption, credit and refund = sales price × export tax refund rate - the amount of tax exemption, credit and refund. (Finance and Taxation [2003] No. 46, Finance and Taxation [2003] No. 249)

72. Tax refund on processing fees for exported platinum products. Starting from May 1, 2003, export tax refunds will not be implemented for the input value-added tax on the raw materials for exported platinum products. Only the processing fees for platinum processing links will be refunded at the prescribed tax refund rate. Finance and Taxation [2003] No. 86)

73. Tax rebates for mechanical and electrical products using Bank for International Cooperation loan projects. Unconditional loans from the Bank for International Cooperation (formerly Japan Export-Import Bank Fund Cooperation Loans) are regarded as government loans. For projects constructed with such loans, tax refunds will be granted for mechanical and electrical products won by domestic enterprises. (Guo Shui Han [2003] No. 89)

74. Delegate export tax rebate approval authority to Class A enterprises. Starting from January 1, 2003, export tax rebates for Class A export enterprises will be delegated to the State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning for approval. The list of approved Class A export enterprises must be reported to the General Administration for filing. (Guo Shui Fa [2003] No. 117)

75. Adjust the tax refund rate for export goods. Starting from January 1, 2004, all enterprises, regardless of the mode of trade, will be refunded according to the export tax rebate rate specified below: (Finance and Taxation [2003] No. 222)

(1) The following goods remain currently exported The tax refund rate remains unchanged.

① Agricultural products with current export tax rebate rates of 5% and 13%;

② Industrial products processed and produced with agricultural products as raw materials (Article 1 of this Notice) with current export tax rebate rates of 13%. (Except for the provisions of Articles (3) and (4));

③ Goods for which the current value-added tax rate is 17% and the export rebate rate is 13% (for Articles (3) and (4) of this Notice) Except for regulations);

④ Ships, automobiles and their key parts, aerospace vehicles, CNC machine tools, machining centers, printed circuits, railway locomotives and other goods whose current export tax rebate rate is 17%.

(2) Wheat flour, corn flour, cut duck, cut rabbit, etc. list 11 types of edible flour and 7 types of cut meat goods, and the export rebate rate will be increased from 5% to 13%.

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(3) Cancel the export tax rebate policy for 46 categories of listed goods, including crude oil, wood, pulp, cashmere, eel fry, rare earth metal ores, phosphate rock, and natural graphite. For goods subject to consumption tax, the export consumption tax refund and exemption policy will also be cancelled.

(4) Reduce the export tax rebate rate for the following goods.

①The export tax rebate rate for gasoline (commodity code 27101110) and unwrought zinc (commodity code 7901) is reduced to 11%;

②Unwrought aluminum, yellow phosphorus and For other eight listed goods, including phosphorus, unwrought nickel, ferroalloys, molybdenum ores and concentrates, the export tax rebate rate is reduced to 8%;

③ Coke and semi-coke, coking coal, light and heavy burning For 13 categories of listed goods such as magnesium, fluorite, talc, and frozen stone, the export tax rebate rate is reduced to 5%;

④Except for items (1), (2), and (3) ) and the goods specified in paragraphs ①, ② and ③ of Article (4), for all goods with current export tax refund rates of 17% and 15%, their export tax refund rates will be reduced to 13%; for all goods with current export tax refund rates of 17% and 15%, For goods whose tax rate and rebate rate are both 13%, the export rebate rate will be reduced to 11%.

(5) The price signed by the export enterprise before October 15, 2003 cannot be changed. Export contracts for complete sets of equipment with a value of more than 2 million U.S. dollars and mechanical and electrical products with a single unit (unit) value of more than 1 million U.S. dollars within the scope of paragraph ④ of Article (4) of this notice shall have a specified export date of January 2004. For exports after November 1, 2003, the original and duplicate export contracts must be submitted to the competent tax refund authority for registration and filing before November 15, 2003. After review by the provincial taxation bureau, qualified export contracts and related documents must be approved before November 30, 2003. The information will be submitted to the General Administration of China for review and approval in conjunction with the Ministry of Finance, and the provincial and local competent tax authorities will handle tax refunds based on the pre-adjustment tax refund rate.

76. Pesticide export tax rebate. Starting from January 1, 2004, the export of 48 pesticides specified in Caishui [2001] No. 113 is allowed to be refunded at an export tax refund rate of 11%. (Guo Shui Han [2003] No. 1158)

77. Duty-free shop tax refund. Starting from November 1, 2003, the duty-free goods that have been incorporated into the unified management of China Duty Free (Group) Corporation and set up with approval in airports, ports, railway stations, border ports, outbound aircraft, trains, and ships that are open to the outside world. Domestic products operated by duty-free shops and duty-free shops that supply international ships, except for goods that are not allowed to be operated and exported according to national regulations, can be refunded according to the unified export tax refund rate. (Finance and Taxation [2003] No. 201)

78. Small-scale taxpayers are exempt from tax on exported goods. Starting from January 1, 2004, the tax exemption policy will continue to apply to goods exported by small-scale taxpayers for self-operation or entrustment, and their input tax will not be deducted or refunded. (Finance and Taxation [2003] No. 238)

79. The tax refund rate for export enterprises purchasing goods from small-scale taxpayers. From January 1, 2004, if export enterprises purchase goods from small-scale taxpayers and are allowed to export tax refunds, the export tax refund rate for goods stipulated in Caishui [2003] No. 222 document is 5%, and the export tax refund rate shall be 5%; Document No. 222 of Finance and Taxation [2003] stipulates that goods with an export tax rebate rate higher than 5% shall be subject to a 6% tax rebate rate. (Finance and Taxation [2003] No. 238)

80. Export tax rebate rate for high-tech products. Starting from January 1, 2004, exports of products included in the "High-tech Products Export Catalog" (2003 Edition) will be subject to the tax rebate rate stipulated in the Finance and Taxation [2003] No. 222 document. (Finance and Taxation [2003] No. 238)

81. Export of computer software is tax-free. Starting from January 1, 2004, the export of computer software (customs export commodity code 9803) will be tax-free, and its input tax will not be deducted or refunded. (Finance and Taxation [2003] No. 238)

82. Export of self-produced taxable consumer goods is exempt from tax. Starting from January 1, 2002, production enterprises exporting self-produced products that are subject to consumption tax are exempt from consumption tax. (Finance and Taxation [2002] No. 7)

83. Tax-free refunds for Chinese items purchased by the embassy (consulate). Starting from January 1, 2004, foreign embassies (consulates) and their diplomatic representatives in China will continue to process tax refunds or tax exemptions and refunds in accordance with the original policy when purchasing Chinese products and services. (Finance and Taxation [2003] No. 238)