Letter of State Taxation Administration of The People's Republic of China on Issuing 2009020 1A Export Tax Refund Rate Library (Guo Shui Fa [2009] No.56). Date of writing: February 6, 2009.
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Increasing the Export Tax Refund Rate of Some Mechanical and Electrical Products (Caishui [2008] 177), The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Increasing the Consumption Tax Rate of Refined Oil (Caishui [2008] 167) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exemption from Value-added Tax for Exporting Black Soybean (Caishui [2008] No.65438) are based on the Notice of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) on Export Tax Refund for Gold Watchcases and Parts (Guoshuihan [2008]1 No.040) and the Import and Export Tariff of People's Republic of China (PRC) in 2009, State Taxation Administration of The People's Republic of China compiled the export commodity tax rebate rate library of 2009020 1A version. ...
Notice of State Taxation Administration of The People's Republic of China on Issuing Export Tax Refund Rate Database (version 2009030 1B) Guoshuihan [2009] No.65438 +0 16 Date of writing: March-12, 2009.
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
According to the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Increasing the Export Tax Refund Rate of Textiles and Clothing (Caishui [2009] 14) and the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on the Value-added Tax Rate of Products in Mining and Dressing Industry of Metal and Non-metal Mines (Caishui [2008]17), The provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Applicable Tax Rate of Dimethyl Ether Value-added Tax (Cai Shui [2008] No.72) and the problems reflected in various places, State Taxation Administration of The People's Republic of China has compiled the 2009030 1B version of the export commodity tax rebate rate library, and the relevant matters are hereby notified as follows:
1. Expand the commodity code of other acyclic ethers. Take some books, gold-bearing products and dried vegetables as examples, and expand the commodity code to 2909 190090 "Other acyclic ethers and their halogenated derivatives, 17% minus 13%" to 2909/. Collect 13% and return 13% "and 2909 1900902" Other acyclic ethers and their halogenated derivatives collect 17% and return 13% ". This time * * * adjusted 25 harmonized system code, 10. The details are shown in the Annex.
II. Expand and adjust 07 12909090 "Other dried vegetables and assorted foods will be refunded by 5% according to 13%" to 07 129090 1 "Other dried vegetables and assorted foods will be taxed by 13%.
Three. Set the consumption tax rebate rate of commodity code 44 12390090 "Other thin plywood".
4. The export tax rebate rate database is located in the "Program Release" directory of FTP communication server in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (100.16.125.25). Please download it in time. The system administrator of the export tax rebate audit system will upgrade the tax rebate rate database in the export tax rebate audit system. All localities should promptly distribute the tax rebate rate library of export commodities to export enterprises.
Verb (abbreviation of verb) Article 2 of this notice shall be implemented as of June 1 day, 2009. Problems found in the implementation of the export tax rebate rate library shall be reported to State Taxation Administration of The People's Republic of China in time. Without permission, it is strictly forbidden to change the tax rebate rate of export goods without authorization.
Attachment: Extended Commodity Code
Notice of State Taxation Administration of The People's Republic of China Municipality on Issuing the Export Tax Refund Rate Database of Version 2009040 1. Guoshuihan [2009] 199 Date of writing: April 2, 20091.
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Improving the Export Tax Refund Rate of Textile Electronic Information and Other Commodities (Caishui [2009] No.43), State Taxation Administration of The People's Republic of China compiled the export tax rebate rate database of 2009040 1C version.
Notice of State Taxation Administration of The People's Republic of China on Issuing the Export Tax Refund Rate Library of 2009060 1D Edition; Guoshuihan [2009] No.365; Date of writing: July-July 2009.
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Adjusting the Consumption Tax Policy of Tobacco Products (Caishui [2009] No.84) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Further Raising the Export Tax Refund Rate of Some Commodities (Caishui [2009] No.88), State Taxation Administration of The People's Republic of China compiled the export tax rebate rate database of 2009060 1D version.
Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Export Tax Refund Rate Library 20 10020 1A Edition Guoshuihan [2010] No.64 Date of writing: 20 10-02-09.
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
According to the People's Republic of China (PRC) Import and Export Tariff 20 10 implemented by the State Council Customs Tariff Commission and the ten-digit tariff 20 10 compiled by the General Administration of Customs, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) compiled the Export Commodity Tax Refund Rate Library 20 10 (version No.201a). The relevant matters are hereby notified as follows:
Notice on Issuing Export Tax Refund Rate Library 20 1007 15B
Notice of Ministry of Finance State Taxation Administration of The People's Republic of China on Cancelling Export Tax Refund for Some Commodities Caishui [2065438+00] No.57 Written Date: 20 10-06-22.
The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, the State Administration of Taxation, and the Finance Bureau of Xinjiang Production and Construction Corps:
With the approval of the State Council, the export tax rebate for the following commodities will be cancelled from July 20 15 10:
1. part of steel;
2. Some nonferrous metal processing materials;
3. Silver powder;
4. Alcohol and corn starch;
5. Some pesticides, medicines and chemical products;
6. Some plastics and products, rubber and products, glass and products.
See the annex for the specific commodity names and commodity codes for canceling export tax rebates.
The specific execution time shall be subject to the export date indicated by the customs in the Customs Declaration Form for Export Goods (for Export Tax Refund).
Attachment: List of Goods for Cancellation of Export Tax Refund
Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing Export Tax Refund Rate Repository 2011A [201]117 Date of writing: 201/kloc.
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:
According to the People's Republic of China (PRC) Import and Export Tariff * * * 20 1 1 and the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Applicable Tax Rates for Dried Ginger and Turmeric (Announcement No.9 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)), State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) has compiled the export commodities in version 2011a. ...
In order to cope with the impact of the Asian financial crisis and expand exports, from 1997 to 2003, China increased the export tax rebate rate to 15% for more than ten times in succession. From 2004 to 2007, in order to alleviate the huge trade surplus, optimize the product structure and promote structural adjustment, the export tax rebate rate was lowered three times in a row, and the export tax rebate for more than 20 products was cancelled; In this round of international financial crisis, the China government raised the export tax rebate rate seven times in less than a year, so that 197 1 tax item of the total export commodities with more than 3000 tax items realized full export tax rebate, and the comprehensive export tax rebate rate rose to 13.5%, which was exported in 2009.