Laws of the People's Republic of China

The Ministry of Finance, the State Administration of Taxation

The Circular of the Ministry of Finance and the State Administration of Taxation on Increasing the Export Tax Refund Rate of a Part of Information Technology (IT) Products

Cai Shui [2004] No. 200

December 10, 2004

Departments (Bureaus) of Finance, National Tax Bureaus of all provinces, autonomous regions, and municipalities directly under the Central Government, and cities directly under state planning, and Offices of Financial Supervision Commissioners of the Ministry of Finance in all provinces, autonomous regions, and municipalities directly under the Central Government, and cities directly under state planning, and the Bureau of Finance of the Xinjiang Production and Construction Corp:

The export tax refund rates of a part of information technology (IT) products shall be increased to 17% after the approval of the State Council. Now the relevant issues hereby are notified as follows:

1.

The IT products whose export tax refund rate increased from the current 13% to 17% include integrated circuits, separate parts (components), mobile communication base stations, Ethernet switches, routers, handset (vehicular) radio telephones, other automatic micro digital data processors, system-form microcomputers, LCD monitors, CRT displays, hard disk drivers, automatic digital data processors without names listed, other storage parts, numerical control lathes (see the attachment for specific products ).

2.

This Circular shall be enforced as of the date of November 1, 2004. (the specific implementation time shall be subject to the export date noted by the Customs in the "Declaration Form for Export Goods(export tax refund list)".

It is thereby notified.

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Attachment:

The Catalogue of the Increased Export Tax Refund Rates of a Part of IT Products

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