Laws of the People's Republic of China

The State Administration of Taxation

Notice of the State Administration of Taxation on the Issue of Tax Refund for Export of Color Films by Regarding them as New and High-tech Products

GuoShuiHan [2003] No. 1279

January 19, 2004

Xiamen Bureau of State Taxation:

Recently, we have received Your Municipal People's Government's "Letter for Requesting Adjusting and Listing Color Film into the Catalogue of Chinese New and High-tech Export Products" (XiaFuHan [2003] No. 62), stating that U.S. Kodak Company's two production bases in Xiamen mainly produce color films, color printing paper, and big-axis color films, etc. Upon appraisal by experts organized by the Ministry of Science and Technology, the big-axis color film is listed into "Catalogue of Chinese New and High-tech Export Products" (2003 Edition), while color film is the final product of big-axis color film, and it has the same production processing and technology content, thus the color film should also be listed into the "Catalogue of Chinese New and High-tech Export Products" (2003 Edition) to enjoy the policy of tax refund at the tax levy rate. Since the Ministry of Science and Technology sent a letter to confirm that the technology content of the color film is the same as that of the big-axis color film, it is suggested that color film be listed into the catalogue of new and high-tech products. Upon research, we hereby agree to list the color film (HS Code 37025410, commodity described as "color film", specification: width = 35 mm, length ¡Ü2 meters) into the "Catalogue of Chinese New and High-tech Export Products" (2003 Edition). Since January 1, 2003, tax refund (exemption) may be handled for exported color films at the tax levy rate. For detailed information, please refer to the adjusted tax refund rate in the database (2003) of exported commodities. Beginning from 2004, the tax refund rate in the new database of exported commodities shall be complied with.