Two Ministries And Commissions On Improving The Export Tax Rebate Rate Of Value-Added Commodities Such As Labour Intensive Products

Two ministries and commissions on improving the export tax rebate rate for labour intensive products, such as labour intensive products, etc.: the financial offices (bureaus) and the state taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government, cities under separate planning, and the State Taxation Bureau, the Finance Bureau of the Xinjiang production and Construction Corps: with the approval of the State Council, the decision has been made to increase the export tax rebate rate of value-added tax for some commercial commodities (hereinafter referred to as the tax rebate rate).

The relevant matters are hereby notified as follows: 1. Increase the commodity coverage of the tax rebate rate. (1) raise the tax rebate rate of some rubber products and forest products from 5% to 9%.

(two) the tax rebate rate of some moulds and glassware increased from 5% to 11%.

(three) raise the tax rebate rate of some aquatic products from 5% to 13%.

(four) the tax rebate rate of goods such as bags, shoes, hats, umbrellas, furniture, bedding, lamps and clocks and watches will be increased from 11% to 13%.

(five) the tax rebate rates of some chemical products, stone materials and non-ferrous metal processing materials increased from 5% to 9% to 11% and 13% respectively.

(six) the tax rebate rate of some mechanical and electrical products increased from 9% to 11%, 11% to 13% and 13% to 14%.

The above specific commodity name, tax number and tax rebate rate for raising the tax rebate rate are attached to the annex.

(two) the adjustment of the tax rebate rate stipulated in this notice shall be implemented from December 1, 2008.

The specific execution time shall be based on the export date specified by the Customs on the "Declaration of export goods (exclusive export tax refund)").

I hereby inform you.

Annex: list of commodities to increase the export tax rebate rate of value-added tax, Ministry of finance, State Administration of Taxation, November 17th two, eight