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Upon approval of the State Council, we have made structural adjustments on the current export rebate rates for value-added tax, and hereby give our notice as follows regarding the relevant matters: I. The current export rebate rates for the following goods shall remain unchanged: (1) the agricultural products whose current export rebate rates range between 5% and 13%; (2) the industrial products processed from agricultural products whose current export rebate rate is 13% (except for those prescribed in Articles 3 and 4 of the present Notice); (3) the goods whose VAT rate prescribed in current taxation policies is 17%, and whose tax refund rate is 13% (except for those prescribed in Articles 3 and 4 of the present Notice); and (4) ships, automobiles and the key components and parts thereof, aircrafts and spacecrafts, digital control machines, processing centers, printing circuits, railway locomotives, etc. whose current export rebate rate is 17% (see Annex 1 for the HS codes and commodity names). II. The export rebate rate for wheat flour, maize (corn) flour, severed ducks, severed rabbits and other goods listed in Annex 2 is raised from 5% to 13%. III. The policies on tax refund for export of crude oil, wood, paper pulp, fine goat hair, eels, rare earth minerals, phosphorus ores, natural graphite and other goods listed in Annex 3 shall be cancelled. For the goods subject to the consumption tax, the policies on export rebate or exemption of consumption tax shall be cancelled accordingly. IV. The export rebate rates for the following goods are lowered: (1) The export rebate rate for gasoline (HS code: 27101110) and unwrought zinc (HS code: 7901), which is lowered to 11%; (2) The export rebate rate for unwrought aluminum, yellow phosphorus and other phosphorus, unwrought nickel and iron alloy, molybdenum ores and concentrates, and other goods listed in Annex 4 is lowered to 8%; (3) The export rebate rate for coke and semi-coke, coking coal, fused magnesia, dead-burned (sintered) magnesia, feldspar, talc, steatite and other goods listed in Annex 5, which is lowered to 5%; and (4) Except for the goods prescribed in Articles 1 through 3 and Paragraphs (1) through (3) of the present Article, the export rebate rate of any goods which shall be lowered to: current export rebate rate is 17% or 15%: 13%; current tax rate and tax refund rate is 13% : 11%. V. With respect to the export contracts concluded by export enterprises with foreign parties before October 15, 2003 on whole sets of equipment (the export value of which is 2 million USD or more) or large mechanical and electronic products (the unit price of which is 1 million USD or more) falling within the scope of Paragraph (4) of Article 4 of the present Notice whose prices are unchangeable, if the export date stipulated in the contract is later than July 1, 2004, such contracts must be registered and recorded before November 15, 2003 in the competent tax refund organ along with their originals and counterparts. The provincial bureau of state taxes shall, after examination, submit the qualified export contract and relevant documents to the State Administration of Taxation by November 30, 2003. After joint examination and approval of the State Administration of Taxation and the Ministry of Finance, the local bureau of state taxes shall handle the tax refund at the pre-adjusted tax refund rate. With respect to any whole set of equipment or large mechanical and electronic product for which the registration and record fail to be made before November 15, 2003, the export rebate shall be handled at the adjusted tax refund rate. VI. The administrations of finance and taxation at all regions shall carefully study and understand the present Notice, and take effective measures to strictly implement the relevant policies in the present Notice, lawfully handle tax refund, and seriously defend the benefits of the State and the enterprises. They shall, in the meanwhile, closely cooperate with the competent departments of commerce, customs, foreign exchange, and the enterprises to further do well in export. VII. Since January 1, 2004, any enterprise that exports goods by any means shall be subject to the export rebate rates prescribed in the present Notice. The date of specific implementation shall be the date of departure indicated by the customs on the customs declaration list for the exported goods. Annex 1:Catalogue of Products Whose Tax refund Rate Remains 17% Annex 2:Catalogue of Products Whose Export Rebate Rate Is Adjusted to 13% Annex 3: Catalogue of Products whose Export Rebate is Cancelled Annex 4: Catalogue of Products Whose Tax Refund Rate Is Adjusted to 8% Annex 5: Catalogue of Products Whose Tax Refund Rate Is Adjusted to 5% Annex 6: Tax Refund Record for Whole Sets of Equipment and Large Mechanical and Electronic Products Annex 1: CATALOGUE OF PRODUCTS WHOSE TAX REFUND RATE REMAINS 17% Commodity Description: Ships HS Codes: 8901-8902, 8904, 8905-8906, 8907 Remarks: Current tax refund rate is 17%: shall remain unchanged; Current tax refund rate is 13%: the rates adjusted in the present Notice shall prevail. Commodity Description: Automobiles And Their Key Components And Parts HS Codes: 84073410, 8407342084082010-8408901084089092-8408909387012000-8707909087161000-8716900084099191-8409919984099991-840999998708 Remarks: Current tax refund rate is 17%: shall remain unchanged; Current tax refund rate is 13%: the rates adjusted in the present Notice shall prevail. Commodity Description: Digital Control Machine Tools, Machining Centers, Combined Machine Tools HS Codes: 8456-8460, 8462 Remarks: N/A Commodity Description: Machines For Hoisting Or Construction Use, Mechanical Hoisting Equipment, Machines For Construction And Mining HS Codes: 8425-843084671100-8467890084743100-8474809084791021-84791090 Remarks: Current tax refund rate is 17%: shall remain unchanged; Current tax refund rate is 13%: the rates adjusted in the present Notice shall prevail. Commodity Description: Program-Controlled Telephone, Telegraph Exchanges, Optical Communication Equipment HS Codes: 851730-85175029 Remarks: N/A Commodity Description: Medical Apparatuses And Appliances HS Codes: 9018-9020, 90221200-9022140090222100 Remarks: N/A Commodity Description: Railway Locomotives HS Codes: 8601-8606 Remarks: N/A Commodity Description: Portable Digital Automatic Data Processing Devices Below 10 Kilograms HS Codes: 84713000 Remarks: N/A Commodity Description: Aircrafts And Spacecrafts HS Codes: 88 Remarks: N/A Commodity Description: Metal Smelting Equipment HS Codes: 8454-8455 Remarks: N/A Commodity Description: Printing Circuits HS Codes: 8534 Remarks: N/A Annex 2: CATALOGUE OF PRODUCTS WHOSE EXPORT REBATE RATE IS ADJUSTED TO 13% I. EDIBLE FLOUR Commodity Description: Wheat or muslin flour HS Codes: 1101 Remarks: N/A Commodity Description: Maize (corn) flour HS Codes: 11022000 Remarks: N/A Commodity Description: Non-glutinous rice flour HS Codes: 11022000 Remarks: N/A Commodity Description: Other rice flour HS Codes: 11023090 Remarks: N/A Commodity Description: Groats and meal of wheat HS Codes: 11031100 Remarks: N/A Commodity Description: Groats and meal of maize (corn) HS Codes: 11031300 Remarks: N/A Commodity Description: Coarse grains and meal of non-glutinous rice HS Codes: 11031921 Remarks: N/A Commodity Description: Coarse grains and meal of other rice HS Codes: 11031929 Remarks: N/A Commodity Description: Wheat pellets HS Codes: 11032010 Remarks: N/A Commodity Description: Wheat starch HS Codes: 11081100 Remarks: N/A Commodity Description: Maize (corn) starch HS Codes: 11081200 Remarks: N/A II. SEVERED MEAT Commodity Description: Severed fresh or chilled duck HS Codes: 02073510 Remarks: Expansion code is needed Commodity Description: Severed fresh or chilled geese HS Codes: 02073520 Remarks: Expansion code is needed. Commodity Description: frozen duck HS Codes: 02073610 Remarks: Expansion code is needed. Commodity Description: frozen geese HS Codes: 02073620 Remarks: Expansion code is needed. Commodity Description: Meat of rabbits, fresh or chilled, headless HS Codes: 02081010 Remarks: Expansion code is needed. Commodity Description: Meat of rabbits, frozen, headless HS Codes: 02081020 Remarks: Expansion code is needed. Commodity Description: Other meat of hares, fresh or chilled HS Codes: 02081090 Remarks: Expansion code is needed. Annex 3: CATALOGUE OF PRODUCTS WHOSE EXPORT REBATE IS CANCELLED HS Code: 27090000 Commodity Description: Petroleum crude oil & crude oil obtained from bituminous minerals HS Code: 27101911 Commodity Description: Aviation kerosene HS Code: 27101912 Commodity Description: Lamp kerosene HS Code: 27101921 Commodity Description: Light diesel oil HS Code: 27101922 Commodity Description: Fuel oil No. 5 to 7 HS Code: 27101929 Commodity Description: Other types of diesel and other fuel oil HS Code: 27101991 Commodity Description: Lubricating oils HS Code: 27101992 Commodity Description: Lubricating grease HS Code: 27101993 Commodity Description: Basic oils for lubricating oils HS Code: 27101999 Commodity Description: Other heavy oils, and other unnamed products taking the aforementioned oils as basic ingredient HS Code: 27109100, 27109900 Commodity Description: Waste oils HS Code: 4403 Commodity Description: Wood logs HS Code: 4404 Commodity Description: Hoop wood, split poles, planks, pickets, roughly polished cudgels, etc. HS Code: 4407 Commodity Description: Wood sawn or chipped lengthwise, sliced or peeled, whether planed or not, sanded or finger-jointed, of a thickness exceeding 6 mm HS Code: 4408 Commodity Description: Veneer sheets and sheets for plywood (whether or not spliced) and other wood sawn lengthwise; sliced or peeled, whether or not planed, sanded or finger-jointed, of a thickness not exceeding 6 mm HS Code: 4409 Commodity Description: Wood continuously shaped along any of its edges or faces, whether planed or not, sanded or finger-jointed HS Code: 30049090.2 Commodity Description: Medicaments products HS Code: 44190010 Commodity Description: Disposable wooden chopsticks HS Code: 4501, 4502, 4503 Commodity Description: Softwood and softwood products HS Code: Chapter 47 Commodity Description: Wood pulp, paperboard HS Code: 4801-4816 Commodity Description: Paper, paper pulp, paperboard HS Code: 2601-2612, 2614-2622 Commodity Description: Ores and concentrates, including ferruginous, manganese, aluminum, chromium, lead, zinc, tin, uranium or thorium, molybdenum, titanium ores and concentrates, metal and other ores and concentrates, slag, dross, ash, residues, etc. HS Code: 7401 Commodity Description: Precipitated copper HS Code: 7402 Commodity Description: Unrefined copper; copper anodes for electrolytic refining HS Code: 7404 Commodity Description: Copper waste and scrap HS Code: 7110 Commodity Description: Platinum, unwrought or in semi-manufactured forms, or in powder form HS Code: 51021920 Commodity Description: Fine goat hair, not carded or combed HS Code: 51053921 Commodity Description: De-haired goats wool, carded or combed HS Code: 51053929 Commodity Description: Carded or combed wool of other goat HS Code: 41031010 Commodity Description: Raw hides and skins of goats, done HS Code: 25309020 Commodity Description: Rare earth minerals HS Code: 03019210 Commodity Description: Eel krill HS Code: 0506 Commodity Description: Bones and horn-cores, un-worked, defatted, simply prepared (but not cut to shape), treated with acid or deglutinated, powders of the aforesaid products HS Code: 2826900010 Commodity Description: Potassium fluotantalate HS Code: 29022000 Commodity Description: Benzene HS Code: 7201 Commodity Description: Non-alloy pig iron and alloy pig iron HS Code: 7204 Commodity Description: Ferrous waste & scrap HS Code: 75089010 Commodity Description: Electroplating anodes of nickel HS Code: 76020000 Commodity Description: Aluminum waste & scrap HS Code: 81019700 Commodity Description: Tungsten waste & scrap HS Code: 81102000 Commodity Description: Antimony waste & scrap HS Code: 2510 Commodity Description: Natural calcium phosphates, natural aluminum calcium phosphates & phosphates chalk HS Code: 2504 Commodity Description: Natural graphite HS Code: 2508 Commodity Description: Other clays HS Code: 28181000 Commodity Description: 15 Artificial corundum HS Code: 28182000, 28183000 Commodity Description: Aluminum oxide Annex 4: CATALOGUE OF PRODUCTS WHOSE TAX REFUND RATE IS ADJUSTED TO 8% Commodity Description: Molybdenum ores and concentrates HS Code: 2613 Commodity Description: Yellow phosphorus, other phosphorus HS Code: 28047010, 28047090 Commodity Description: Unwrought nickel HS Code: 7502 Commodity Description: Ferromanganese HS Code: 72021100, 72021900 Commodity Description: Ferro-silicon HS Code: 72022100, 72022900 Commodity Description: Ferro-silicon-manganese HS Code: 72023000 Commodity Description: Ferro-chromium HS Code: 72024100, 72024900 Commodity Description: Unwrought aluminum HS Code: 7601 Annex 5: CATALOGUE OF PRODUCTS WHOSE TAX REFUND RATE IS ADJUSTED TO 5% Commodity Description: Coke and semi-coke HS Code: 27040010 Commodity Description: Coking coal HS Code: 27011210 Commodity Description: Unwrought refined copper and copper alloys HS Code: 7403 Commodity Description: Fused magnesia; dead-burned (sintered) magnesia HS Code: 2519 Commodity Description: Other mineral substances HS Code: 25309090 Commodity Description: Natural steatite, talc HS Code: 2526 Commodity Description: Feldspar, leucite, nepheline, fluorspar, etc. HS Code: 2529 Commodity Description: Natural barium sulfate; natural barium carbonate HS Code: 2511 Commodity Description: Hydrazine, other inorg bases, metal oxides, etc HS Code: 2825 Commodity Description: Ox-metallic salt , peroxometallic acids HS Code: 2841 Commodity Description: Carbides HS Code: 2849 Commodity Description: Rare-earth metal compounds of yttrium or scandium, and their organic or inorganic compounds HS Code: 2846 Commodity Description: Particle board and similar board of wood or other ligneous materials HS Code: 4410 Annex 6: TAX REFUND RECORD FOR WHOLE SETS OF EQUIPMENT AND LARGE MECHANICAL AND ELECTRONIC PRODUCTS Region (Official): _____ (Date) ____ (Month) ____ (Year) Serial No. 1 Enterprise Name: Equipment Name: HS Code: Amount of Equipment: Date of the Contract Signed: Amount of Contract Completed by the end of 2003 *: Predicted Performance Time Limit: Remarks: Serial No. 2 Enterprise Name: Equipment Name: HS Code: Amount of Equipment: Date of the Contract Signed: Amount of Contract Completed by the end of 2003*: Predicted Performance Time Limit: Remarks: Serial No. 3 Enterprise Name: Equipment Name: HS Code: Amount of Equipment: Date of the Contract Signed: Amount of Contract Completed by the end of 2003*: Predicted Performance Time Limit: Remarks: Serial No. 4 Enterprise Name: Equipment Name: HS Code: Amount of Equipment: Date of the Contract Signed: Amount of Contract Completed by the end of 2003*: Predicted Performance Time Limit: Remarks: Serial No. 5 Enterprise Name: Equipment Name: HS Code: Amount of Equipment: Date of the Contract Signed: Amount of Contract Completed by the end of 2003*: Predicted Performance Time Limit: Remarks: Serial No. 6 Enterprise Name: Equipment Name: HS Code: Amount of Equipment: Date of the Contract Signed: Amount of Contract Completed by the end of 2003*: Predicted Performance Time Limit: Remarks: Serial No. 7 Enterprise Name: Equipment Name: HS Code: Amount of Equipment: Date of the Contract Signed: Amount of Contract Completed by the end of 2003*: Predicted Performance Time Limit: Remarks: Serial No. 8 Enterprise Name: Equipment Name: HS Code: Amount of Equipment: Date of the Contract Signed: Amount of Contract Completed by the end of 2003*: Predicted Performance Time Limit: Remarks: Serial No. 9 Enterprise Name: Equipment Name: HS Code: Amount of Equipment: Date of the Contract Signed: Amount of Contract Completed by the end of 2003*: Predicted Performance Time Limit: Remarks: Serial No. 10 Enterprise Name: Equipment Name: HS Code: Amount of Equipment: Date of the Contract Signed: Amount of Contract Completed by the end of 2003*: Predicted Performance Time Limit: Remarks: TOTAL (sum of *): |
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