Finance and Taxation [2014] No. 150
The finance departments (bureaus) and state taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning, and the Finance Bureau of Xinjiang Production and Construction Corps:
With the approval of the State Council, the export tax rebate rate for some products will be adjusted. The relevant matters are hereby notified as follows:
1. Adjust the export tax rebate rate for the following products:
(1) Increase the export tax rebate rate for some high value-added products, corn processed products, textiles and clothing.
(2) Cancel the export tax rebate for boron-containing steel.
(3) Lower the export tax rebate rate for low-end products.
See the attachment for the list of products for which export tax rebate rates will be adjusted.
2. The provisions of Items (1) and (2) of Article 1 of this Notice shall be implemented from January 1, 2015, and the provisions of Item (3) of Article 1 shall be implemented from April 1, 2015. . The policy of increasing the export tax rebate rate for corn processed products will be implemented until December 31, 2015. The specific execution time shall be based on the export date indicated on the export goods declaration form (exclusively for export tax refund).
Ministry of Finance and State Administration of Taxation
December 31, 2014
Attachment download: List of products subject to adjustment of export tax rebate rates
