Ministry of Finance national tax administration bureau concerning the notice that lowers parts of merchandises export

Each province, autonomous region, direct jurisdiction city, plan single row City public finance hall(bureau),national Department of Taxation:

    Adjust the exit rebate rate of parts of merchandises through approval in State Department, now relevant item the notice is as follows:
   
    A, cancel the exit of the following merchandise to tax refund
    1.Be in imminent danger animal, plant and it product;
    2.Salt, melting agent oil, cement, the liquefaction propane, the liquefaction butane, liquefied petroleum gas etc. mineral article;
    3.Fertilizer;(in addition to having already canceled the urea and the phosphoric acid hydrogen of the rebate two )
    4.The chlorine and dyestuff equalize the work product;(fine chemical engineering product excepted)
    5.The metals carburet and activate carbon product;
    6.Leather;
    7.Parts of wooden boards product with a time of wood;
    8.The general carbon tube product;(the petroleum set tube excepted)
    9.The non- metal alloy aluminum system a pole etc. has the color metalwork product in brief;
    10.Divide a segment the ships and not- mobile ships.

    Two, lower the exit of the following merchandise to back tax rate

    1.The plant oil export rebate rate descends to adjust to 5%;
    2. Parts of chemicals export rebate rate descend to adjust to 9% or 5%;
    3.Plastics, rubber and it products to export the rebate rate to descend to adjust to 5%;
    4.The box wraps to export the rebate rate to descend to adjust to 11%, other leather furrieries product to export the rebate rate to descend to adjust to 5%;
    5.The paper products to export the rebate rate to descend to adjust to 5%;
    6.The clothing export rebate rate descends to adjust to 11%;
    7.The shoe hat, umbrella, the feather ware etc. export rebate rate rains to adjust to 11%;
    8.Parts of stones anticipate, porcelain and ceramics, glass, pearl, precious stone, precious metal and it products to export the rebate rate to descend to adjust to 5%;
    9.Parts of steels product(the petroleum set tube excepted) to export the rebate rate to descend to adjust to 5%, 《Ministry of Finance national tax administration bureau the concerning the ocean engineering structure thing added value tax practices the notice of the rebate 》 (the finance and tax ［ 2003 ］ the 46th)the for the domestic sale ocean engineering structure thing of the provision still presses the original rebate rate performance;
    10.Other base metals and it product(in addition to having already cancel to tax refund the merchandise and aluminum screen, aluminum tube, the aluminum system structure body...etc. with this cancel export) to export the rebate rate to descend to adjust to 5%;
    11.Planer, put a bed, incise machine and pull the bed etc. export rebate rate to snow to adjust to 11%, diesel engine, pump, fan , the row spirit valve door and spare parts, turn round a stove, burnt stove, sewing machine, order book machine, golf car, snow ground car, motorcycle, bicycle, hang a car, ascend and descend machine and its spare parts, group leader, the 钎焊 the machine etc. export the rebate rate snow to adjust to 9%;
    12.The furniture export rebate rate descends to adjust to 11% or 9%;
    13.Clock,toy with other miscellaneous item the ware etc. export rebate rate descend to adjust to 11%;
    14.Parts of woods product to export the rebate rate to descend to adjust to 5%;
    15.The glue fiber export rebate rate descends to adjust to 5%.

     Three, the following merchandise change for export tax-free

    Peanut kernel, oil painting, the plank of, postage stamp, fiscal stamp etc..

    Four, the performance time

    The above merchandise export rebate rate adjusts a performance since July 1st in 2007.Concrete performance time, with the maritime customs export the goods customs manifest(export rebate appropriation)" notes up of date of exit is quasi-.

    Exports a business enterprise to have already sign by July 1st in 2007 of involve the cancel export rebate of the ships export contract, hold to export contract (the original and duplicate) to the tax office register of the supervisor export rebate to keep on record by July 20th in 2007 of, quasi- to still press original export the rebate rate performance to complete. Tax refund a performance towards Doing not carry out to keep on record a procedure by July 20th in 2007, all according to the cancel export.

Have outward an exit business enterprise of contract for the engineering natural intelligence by July 1st in 2007 already in the object contracts for engineering or has already signed price outward and can't change over a long period of time of the long-term contracts for the exit equipments and building materials that the engineering contract involve outward, any hold by July 20th in 2007 effectively in the mark certificate(the original and duplicate) or have already sign of the long-term contracts for the engineering contract(the original and duplicate) and the engineering budget estimation detailed list outward, arriving the tax office register of the supervisor export rebate to keep on record of, quasi- to still press original export the rebate rate performance to complete. To didn't carry out to keep on record a procedure by July 20th in 2007, after pressing to adjust all of the exit rebate rate performance.