Taxation on Adjusting Export Rebate Rate of Some Commodities
Source: ccct Date: 2009-09-11
Authorized by the State Council, here adjust export rebate rate of some commodities. Related issues are now announced as follows:
I. Dismantle export rebate rate of following commodities
1. animals and plants on the verge of extinction as well as related products;
2. mineral products such as salt, solvent oil, cement, liquefied propane, liquefied butane and liquefied petroleum gas;
3. fertilizer (carbamide and ammonium phosphate whose rebated are dismantled already are excluded );
4. chemical product such as chlorine and coloring matters (fine chemical product is excluded);
5. metal carbide and active carbon products;
6. leather;
7. a part of wood block and disposable wooden products;
8. plain carbon welded tubes products (petroleum double-pipe is excluded);
9. simple non-ferrous metal products such as non-alloy aluminum bars;
10. vessel section and non-mechanized vessel.
Please refer to appendix 1 for commodity name and tariff code.
II. Deduct export rebate rate of the following commodities
1. deducting the export rebate rate of plant oil to 5 percent;
2. deducting the export rebate rate of a part of chemical products to 9 percent or 5 percent;
3. deducting the export rebate rate of plastics, rubber and their products to 5 percent;
4. deducting the export rebate rate of box and bags to 11 percent, the leather products to 5 percent;
5. deducting the export rebate rate of paper products to 5 percent;
6. deducting the export rebate rate of wearing apparel to 11 percent;
7. deducting the export rebate rate of shoes and hat, umbrella and feather products to 11 percent;
8. deducting the export rebate rate of some stone materials, pottery, glass, pearl, gem, noble metal and its products to 5 percent;
9. deducting the export rebate rate of a part of steel and products (excluding petroleum double pipe) to 5 percent. The export rebate rate of the marine engineering construction of domestic trade stipulated in Circular of Ministry of Finance and General Administration of Customs on Rebate of VAT of Marine Engineering Construction (announcement No.46, 2003) shall stay unchanged;
10. deducting the export rebate rate of other base metals as well as their products (excluding commodities with their export rebates already dismantled and aluminum foil, aluminum pipe and aluminum construction) to 5 percent;
11. deducting the export rebate rate of planer, slotting machine, cutting machine and broaching machine to 11 percent, diesel engine, pump, fan, drain tap and its parts, revolving furnace, coke oven, Sartorius, stapler, snowmobile, motorcycle, bike, trailer, riser and its parts, tap and brazing machine to 9 percent;
12. deducting the export rebate rate of furniture to 11 percent or 9 percent;
13. deducting the export rebate rate of timekeeper, toy and other miscellaneous products to 11 percent;
14. deducting the export rebate rate of a part of wooden products to 5 percent;
15. deducting the export rebate rate of viscose fiber to 5 percent.
Please refer to appendix 2 for commodity name and tariff code.
III. the following commodities shall be exempted from tax
peanut, canvas, carved board, stamp, and fiscal stamp.
Please refer to appendix 3 for commodity name and tariff code.
IV. Time for implementation
The export rebate rate adjustment of above commodity shall take effect as from Jul 1, 2007. The specific time shall subject to the date of export on Declaration Form of Export Commodity (only for export rebate).
Export enterprises that sign export contract involving export rebate dismantling before Jul 1, 2007 shall take the export contract (both original and copy are required) to tax authorities in charge of export rebate to register before Jul 20, 2007, and their export rebate rate are permitted to be finished. Those failing to register before Jul 20, 2007 shall follow the adjusted export rebate.
Where export enterprises with foreign contacted project qualification that win bid of long term foreign contracted project before Jul 1, 2007 or sign long term contract of foreign contracted project with fixed equipment and building material price, those take effective certification of bid winning (both original and copy are required) or contract of long term foreign contracted project (both original and copy are required) and budgetary estimate bill of the project to tax authorities in charge of export rebate to register before Jul 20, 2007 are permitted to follow the original export rebate rate. Those failing to register before Jul 20, 2007 shall follow the adjusted export rebate.
Ministry of Finance
State Administration of Taxation
Jun 19, 2007
I. Dismantle export rebate rate of following commodities
1. animals and plants on the verge of extinction as well as related products;
2. mineral products such as salt, solvent oil, cement, liquefied propane, liquefied butane and liquefied petroleum gas;
3. fertilizer (carbamide and ammonium phosphate whose rebated are dismantled already are excluded );
4. chemical product such as chlorine and coloring matters (fine chemical product is excluded);
5. metal carbide and active carbon products;
6. leather;
7. a part of wood block and disposable wooden products;
8. plain carbon welded tubes products (petroleum double-pipe is excluded);
9. simple non-ferrous metal products such as non-alloy aluminum bars;
10. vessel section and non-mechanized vessel.
Please refer to appendix 1 for commodity name and tariff code.
II. Deduct export rebate rate of the following commodities
1. deducting the export rebate rate of plant oil to 5 percent;
2. deducting the export rebate rate of a part of chemical products to 9 percent or 5 percent;
3. deducting the export rebate rate of plastics, rubber and their products to 5 percent;
4. deducting the export rebate rate of box and bags to 11 percent, the leather products to 5 percent;
5. deducting the export rebate rate of paper products to 5 percent;
6. deducting the export rebate rate of wearing apparel to 11 percent;
7. deducting the export rebate rate of shoes and hat, umbrella and feather products to 11 percent;
8. deducting the export rebate rate of some stone materials, pottery, glass, pearl, gem, noble metal and its products to 5 percent;
9. deducting the export rebate rate of a part of steel and products (excluding petroleum double pipe) to 5 percent. The export rebate rate of the marine engineering construction of domestic trade stipulated in Circular of Ministry of Finance and General Administration of Customs on Rebate of VAT of Marine Engineering Construction (announcement No.46, 2003) shall stay unchanged;
10. deducting the export rebate rate of other base metals as well as their products (excluding commodities with their export rebates already dismantled and aluminum foil, aluminum pipe and aluminum construction) to 5 percent;
11. deducting the export rebate rate of planer, slotting machine, cutting machine and broaching machine to 11 percent, diesel engine, pump, fan, drain tap and its parts, revolving furnace, coke oven, Sartorius, stapler, snowmobile, motorcycle, bike, trailer, riser and its parts, tap and brazing machine to 9 percent;
12. deducting the export rebate rate of furniture to 11 percent or 9 percent;
13. deducting the export rebate rate of timekeeper, toy and other miscellaneous products to 11 percent;
14. deducting the export rebate rate of a part of wooden products to 5 percent;
15. deducting the export rebate rate of viscose fiber to 5 percent.
Please refer to appendix 2 for commodity name and tariff code.
III. the following commodities shall be exempted from tax
peanut, canvas, carved board, stamp, and fiscal stamp.
Please refer to appendix 3 for commodity name and tariff code.
IV. Time for implementation
The export rebate rate adjustment of above commodity shall take effect as from Jul 1, 2007. The specific time shall subject to the date of export on Declaration Form of Export Commodity (only for export rebate).
Export enterprises that sign export contract involving export rebate dismantling before Jul 1, 2007 shall take the export contract (both original and copy are required) to tax authorities in charge of export rebate to register before Jul 20, 2007, and their export rebate rate are permitted to be finished. Those failing to register before Jul 20, 2007 shall follow the adjusted export rebate.
Where export enterprises with foreign contacted project qualification that win bid of long term foreign contracted project before Jul 1, 2007 or sign long term contract of foreign contracted project with fixed equipment and building material price, those take effective certification of bid winning (both original and copy are required) or contract of long term foreign contracted project (both original and copy are required) and budgetary estimate bill of the project to tax authorities in charge of export rebate to register before Jul 20, 2007 are permitted to follow the original export rebate rate. Those failing to register before Jul 20, 2007 shall follow the adjusted export rebate.
Ministry of Finance
State Administration of Taxation
Jun 19, 2007
