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Ministry of Finance, State Administration of Taxation Circular of the Ministry of Finance and the State Administration of Taxation on Adjusting the Export Rebate Rates CaiShui [2003] No. 222 October 13, 2003 The departments (bureaus) of finance and the bureaus of state taxes of all provinces, autonomous regions, municipalities directly
under the Central Government and cities directly under State planning, the bureau of finance of Sinkiang Production and Construction
Army Corps: Upon approval of the State Council, structural adjustments shall be made on the current export rebate rates for value-added tax, and
the notice on the relevant issues is given as follows: 1. 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 Circular); (3) The goods whose VAT rate as prescribed in the current taxation policies is 17%, and tax refund rate is 13% (except for those prescribed
in Articles 3 and 4 of the present Circular); (4) Ships, automobiles and their key components and parts thereof, aircrafts and spacecrafts, digital control machines, processing centers,
printed circuits, railway engines, etc. whose current export rebate rate is 17% (refer to Annex 1 for the HS codes and commodity
names); 2. The export rebate rate for wheat flour, maize (corn) flour, severed ducks, severed rabbits and other goods as listed in Annex 2 shall
be raised from 5% to 13%. 3. The policies on export tax refund of crude oil, wood, paper pulp, fine goat hair, eel fries, rare earth metal minerals, phosphorus
ores, natural graphite and other goods listed in Annex 3 shall be cancelled. As to the goods subject to the consumption tax, the
policies on export rebate or exemption of consumption tax shall be cancelled accordingly. 4. The export rebate rates for the following goods shall be lowered: (1) The export rebate rate for gasoline (HS code: 27101110) and unwrought zinc (HS code: 7901) shall be 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 shall be 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 shall be lowered to 5%; (4) Except for the goods prescribed in Articles 1 through Article 3 and Paragraphs (1) through (3) of the present Article, the export
rebate rate of any goods, whose current export rebate rate is 17% or 15, shall be lowered to 13%. The export rebate rate of all the
goods whose current tax rate and tax refund rate is 13% shall be lowered to 11%. 5. With regard to the export contracts signed by export enterprises with foreign parties before October 15th, 2003 on whole sets of equipment
(whose export value is 2 million USD or more) or large mechanical and electronic products (whose unit price is 1 million USD or more)
falling within the scope of Paragraph (4) of Article 4 of the present Circular whose prices are unchangeable, where the export date
stipulated in the contract is later than July 1, 2004, such contracts must be registered and put into record before November 15th
, 2003 with the competent tax refund organs upon the strength of their original export contracts and counterparts. The provincial
bureau of state taxes shall, after examination and verification, submit the qualified export contracts and pertinent documents to
the State Administration of Taxation by November 30th, 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 rebate
rate. With respect to any whole set of equipment or large mechanical and electronic product whose registration and record fail to
be made before November 15th, 2003, the export rebate shall be handled at the adjusted tax refund rate. 6. The administrations of finance and taxation in all regions shall earnestly study and grasp the present Circular, and take effective
measures to seriously implement the relevant policies in the present Circular, handle tax refund in jure, 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. 7. As of July 1st, 2004, any enterprise that exports goods by any means shall be subject to the export rebate rates prescribed in the
present Circular. The date of specific implementation shall be based on the departure date as indicated by the customs on the customs
declaration list for the exported goods. htm/e03246.htm Annex 1 Annex 1: Catalogue of Products Whose Refund Tax Rate Remains 17% | HS Codes | Commodity Description | Remarks | | 8901-8902, 8904, 8905-8906, 8907 | Ships | Among the HS Codes, those whose current tax refund rate is 17% shall remain unchanged, while for those whose tax refund rate is 13%, the rates adjusted in the present Notice shall prevail | | 84073410, 84073420
84082010-84089010
84089092-84089093
87012000-87079090
87161000-87169000
84099191-84099199
84099991-84099999
8708 | Automobiles and their key components and parts | The same as above | | 8456-8460, 8462 | Digital control machine tools, machining centers, combined machine tools | | | 8425-8430
84671100-84678900
84743100-84748090
84791021-84791090 | Machines for hoisting or construction use, mechanical hoisting equipment, machines for construction and mining | The same as above | | 851730-85175029 | Program-controlled telephone, telegram exchanger, optical communication equipment | | | 9018-9020, 90221200-90221400
90222100 | Medical apparatuses and appliances | | | 8601-8606 | Railway locomotives | | | 84713000 | portable digital automatic data processing devices below 10 kilograms | | | 88 | Aircrafts and spacecraft | | | 8454-8455 | Metal smelting equipment | | | 8534 | Printing circuits | | Annex 2: Catalogue of Products of Which the Refund Tax Rate is Adjusted to 13% | HS Codes | Commodity Description | Tax Refund Rates After Adjustment | Remarks | | 1. Edible Flour | | | | | 1101 | Wheat or maslin flour | 13% | | | 11022000 | Maize (corn) flour | 13% | | | 11023010 | Nonglutinous rice flour | 13% | | | 11023090 | Other rice flour | 13% | | | 11031100 | Groats and meal of wheat | 13% | | | 11031300 | Groats and meal of maize (corn) | 13% | | | 11031921 | Coarse grains and meal of nonglutinous rice | 13% | | | 11031929 | Coarse grains and meal of other rice | 13% | | | 11032010 | Wheat pellets | 13% | | | 11081100 | Wheat starch | 13% | | | 11081200 | Maize (corn) starch | 13% | | | 2. Severed Meat | | | | | 02073510 | Severed fresh or chilled duck | 13% | Expansion code is needed. | | 02073520 | Severed fresh or chilled geese | 13% | Expansion code is needed. | | 02073610 | froze duck | 13% | Expansion code is needed. | | 02073620 | froze geese | 13% | Expansion code is needed. | | 02081010 | Meat of rabbits, fresh or chilled, headless | 13% | Expansion code is needed. | | 02081020 | Meat of rabbits, frozen, headless | 13% | Expansion code is needed. | | 02081090 | Other meat of hares, fresh or chilled | 13% | Expansion code is needed. | Annex 3: Catalogue of Products of Which the Tax Rebate is Cancelled | HS Codes | Current Tax Refund Rate (%) | Commodity Description | | 27090000 | 13 | Petroleum crude oil and crude oil drawn from bituminous minerals | | 27101911 | 13 | Aviation kerosene | | 27101912 | 13 | Lamp kerosene | | 27101921 | 13 | Light diesel oil | | 27101922 | 13 | Fuel oil No. 5-7 | | 27101929 | 13 | Other diesel oil and other fuel oil | | 27101991 | 13 | Lubricating oil | | 27101992 | 13 | Lubricating grease | | 27101993 | 13 | Basic oil of lubricating oil | | 27101999 | 13 | Other heavy oil, and other unnamed products taking above-mentioned oil as basic ingredient | | 27109100
27109900 | 13 | Waste oil | | 4403 | 5 | Wood log | | 4404 | 13 | Hoop wood, split poles, planks, pickets and roughly polished cudgels, etc | | 4407 | 13 | Wood sawn or chipped lengthwise, sliced or peeled, whether planed or not, sanded or finger-jointed, of a thickness exceeding 6 mm | | 4408 | 13 | 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 | | 4409 | 13 | Wood continuously shaped along any of its edges or faces, whether planed or not, sanded or finger-jointed | | 30049090.2 | 17 | Medicaments products | | 44190010 | 13 | Disposable wooden chopsticks | | 4501, 4502, 4503 | 5, 13 | Softwood and softwood products | | Chapter 47 | 13 | Wood pulp, paperboard | | 4801-4816 | 13 | Paper , paper pulp , paperboard | | 2601-2612, 2614-2622 | 13 | 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 and residues, etc. | | 7401 | 13 | Precipitated copper | | 7402 | 17 | Unrefined copper, copper anode used for electrolytic refining | | 7404 | 13 | Copper waste and scrap | | 7110 | 13 | Platinum, unwrought or in semi-manufactured forms, or in powder form | | 51021920 | 5 | Fine goat hair, not carded or combed | | 51053921 | 13 | Dehaired goats wool, carded or combed | | 51053929 | 13 | Carded or combed wool of other goat | | 41031010 | 13 | Raw hides and skins of goats, done | | 25309020 | 13 | Rare earth minerals | | 03019210 | 5 | Eel fry | | 0506 | 5 | Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised, powders of the aforesaid products | | 2826900010 | 15 | Potassium fluotantalate | | 29022000 | 15 | Benzene | | 7201 | 13 | Non-alloy pig iron and alloy pig iron | | 7204 | 13 | Ferrous waste & scrap | | 75089010 | 13 | Electroplating anodes of nickel | | 76020000 | 15 | Aluminum waste & scrap | | 81019700 | 13 | Tungsten waste & scrap | | 81102000 | 13 | Antimony waste & scrap | | 2510 | 13 | Natural calcium phosphates, natural aluminum calcium phosphates & phosphatic chalk | | 2504 | 13 | Natural graphite | | 2508 | 13 | Other clay , etc. | | 28181000 | 15 | Artificial corundum | | 28182000
28183000 | 15 | Alumina oxide | Annex 4: Catalogue of Products of Which the Tax Rate Refund is Adjusted to 8% | HS Codes | Commodity Description | Adjusted Tax Refund Rates | Remarks | | 2613 | Molybdenum ores and concentrates | 8% | | | 28047010, 28047090 | Yellow phosphorus , other phosphorus | 8% | | | 7502 | Unwrought nickel | 8% | | | 72021100, 72021900 | Ferromanganese | 8% | | | 72022100, 72022900 | Ferrosilicon | 8% | | | 72023000 | Ferro-silicon-manganese | 8% | | | 72024100, 72024900 | Ferro-chromium | 8% | | | 7601 | Unwrought aluminum | 8% | | Annex 5: Catalogue of Products of Which the Tax Rate Refund is Adjusted to 5% | HS Codes | Commodity Description | Adjusted Tax Refund Rates | Remarks | | 27040010 | Coke and semi-coke | 5% | | | 27011210 | Coking coal | 5% | | | 7403 | Unwrought refined copper and copper alloys | 5% | | | 2519 | Fused magnesia, dead-burned (sintered) magnesia | 5% | | | 25309090 | Other mineral substances | 5% | | | 2526 | Natural steatite, talc | 5% | | | 2529 | Fluorite, feldspar, leucite, etc. | 5% | | | 2511 | Natural barium sulfate, natural barium carbonate | 5% | | | 2825 | Hydrazine etc, other inorg bases, metal oxides, etc. | 5% | | | 2841 | Oxometallic salt or peroxometallic acids | 5% | | | 2849 | Carbides | 5% | | | 2846 | Rare-earth metal compounds of yttrium or scandium, and their organic or inorganic compounds | 5% | | | 4410 | Particle board and similar board of wood or other ligneous materials | 5% | | Annex 6: Table of Tax Refund Record for Whole Sets of Equipment and Large Mechanical and Electronic Products Region (Official): _____ (Date) ____ (Month) ____ (Year) | Serial number | Enterprise's name | Equipment name | HS code | Amount of equipment | Contract No. | Completed by the end of 2003 or not | Predicted Performance | Remarks | | 1 | | | | | | | | | | 2 | | | | | | | | | | 3 | | | | | | | | | | 4 | | | | | | | | | | 5 | | | | | | | | | | 6 | | | | | | | | | | 7 | | | | | | | | | | 8 | | | | | | | | | | 9 | | | | | | | | | | 10 | | | | | | | | | | Total | | | | | | | | |
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