Ministry of Finance, the State Administration of Taxation on reducing the export tax refund rate notification

Fiscal [2007] 90

Provinces, autonomous regions, municipalities, and cities finance department (bureau), the State Tax Bureau :

Approved by the State Council, here we adjust the export tax refund rate on some of the goods, it is informed on the matter as follows :

1, Abolish export refund to the following items
1) Endangered animals, plants and their products;
2) Salt, solvent oil, cement, liquefied propane, liquefied butane, liquified petroleum gas and other minerals;
3) Fertilizers (except urea and 磷酸氢二铵);
4) Chlorine and dyes, and other chemical products (except fine chemical products);
5) Metal carbides and activated carbon products;
6) Leather;
7) Partial planks and disposable woodware
8) Common carbon welded pipe product (except oil drive pipe);
9) Non-aluminum alloy strip pole and simple non-ferrous metal processing product(非合金铝制条杆等简单有色金属加工产品);
10) Partial ships and non-mobile ships
For specific list see Attachment 1.

2, Reduce the export tax refund rate to the following items
1) Reduce vegetable oil export tax refund rate down to 5%;
2) Reduce some of the chemicals export tax refund rate to 9% or 5%;
3) Reduce plastics, rubber products export tax refund rate to 5%;
4) Reduce luggage export tax refund rate down to 11%, other leather fur products to 5%;
5) Reduce paper products export tax refund rate down to 5%;
6) Reduce clothing export tax refund rate down to 11%;
7) Reduce shoes, hats, umbrellas, feather products export tax refund rate down to 11%;
8) Reduce some stone, ceramics, glass, pearls, gemstones, precious metals and their products export tax refund rate down to 5%;
9) Reduce some steel and cast iron products (except oil drive pipe) export refund rate down to 5%, according to "Ministry of Finance, the State Administration of Taxation on marine engineering structure of the VAT tax rebate notice", domestic marine engineering structures keep the original refund rate;
10) Reduce some inexpensive metals and its the product (except those already eliminated and aluminum foil, aluminum tubes, aluminum structure, etc.) export tax refund rate down to 5%;
11) Reduce 刨床、插床、 cutting machine 、拉床 export tax refund rate down to 11%, reduce diesel engines, pumps, fans, Exhaust valves and spare parts, rotary furnace, coke oven, sewing machines, stapler, golf vehicle, snow vehicles, motorcycles, bicycles, trailers, lifts and its components down to 9%;
12) Reduce furniture export tax refund rate to 11% or 9%;
13) Reduce watches, toys and other miscellaneous products export tax refund rate to 11%;
14) Reduce some wood products export tax refund rate to 5%;
15) Reduce viscose fiber export tax refund rate to 5%.
For specific list see Attachment 2.

3, The following items are export duty-free
Peanut nuts, oil paintings, carving board, stamps, tax stamps, and so on.
For specific list see Attachment 3.

4, The execution time
Export tax refund rate adjustment starts on July 1, 2007 . Specific execution time to the Customs see "Exports of goods declarations (exclusive export tax rebates)"

Export companies related to the abolition of the export tax refund adjustment, if already signed involves before July 1, 2007, should bring the export contract (original and copy) and register at the tax authorities for granted upon the original exportation. For the company who doesn't regiter before July 20, the original exportation will be canceled.

For the external contracted projects already signed before July 1, 2007 or some long-term contracts for foreign contracted projects involved in the export of equipment and materials, should bring the export contract (original and copy) and register at the tax authorities for granted upon the original contract. For the company who doesn't regiter before July 20 will be adjusted with the export tax refunt rate.