The State Administration of Taxation raised the ex

Author：国税总局网站      Source：国税总局网站      Time：2017-06-09 14:20:26

Finance and taxation [2008]111 number

The financial 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 the Xinjiang production and construction corps:

With the approval of the State Council, the export rebate rate of some commodities shall be adjusted. The relevant matters are hereby notified as follows:

First, some textile and clothing export tax rebate rate increased from 11% to 13%; some of the export tax rebate rate of bamboo products increased to 11%. The specific name of commodity and tariff in Annex 1.

Two, the abolition of red pine nut kernels, some pesticide products, some organic arsine products, paclitaxel and its products, rosin, silver, zero zinc, some coating products, some battery products, carbon anode export tax rebate. The specific name of commodity and tariff in Annex 2.

Three, execution time

1, the above commodity export tax rebate rate adjustment since August 1, 2008. The time of actual execution shall be subject to the date of export marked by the customs declaration form (export tax refund special).

2, to cancel the export tax rebate goods, all companies in August 1, 2008 before signing the contract and the price has not changed, the export enterprises can hold the contract text to the local competent export tax rebate in August 15, 2008 before the registration of the tax authorities. Where the export contract has been filed, the export tax refund rate will be allowed before the customs declaration is made before January 1, 2009. If the goods fail to be filed after the time limit and the customs declaration is made after December 31, 2008, the export tax refund rate shall be adjusted according to the adjusted ones.

The export contract refers to the contract signing date, name of commodity, price, quantity and amount of content is clear by the export enterprises and foreign parties signed or stamped, in accordance with the "contract law" and other relevant laws and regulations, the real effective written export contracts, do not comply with the provisions of the contract shall not be filed. Once the export contract is filed, it shall not be amended.

Hereby notify.

Annex: 1. list of commodities to increase export rebate rate

2. list of goods for cancellation of export tax refund

Two years, eight years, July 30th