Announcement on Adjusting the Export Tax Refund Policy

关于调整出口退税政策的公告
Announcement on Adjusting the Export Tax Refund Policy

财政部 税务总局公告2024年第15号

Announcement No. 15 of 2024 by the Ministry of Finance and the State Administration of Taxation

现就调整铝材等产品出口退税政策有关事项公告如下：

The announcement regarding the adjustment of export tax rebate policies for aluminum and other products is as follows:

一、取消铝材、铜材以及化学改性的动、植物或微生物油、脂等产品出口退税。具体产品清单见附件1。

1、 Cancel export tax rebates for aluminum, copper, and chemically modified animal, plant, or microbial oils, fats, and other products. Please refer to Attachment 1 for the specific product list.

二、将部分成品油、光伏、电池、部分非金属矿物制品的出口退税率由13%下调至9%。具体产品清单见附件2。

2、 Reduce the export tax rebate rate for some finished oil products, photovoltaics, batteries, and some non-metallic mineral products from 13% to 9%. Please refer to Attachment 2 for the specific product list.

三、本公告自2024年12月1日起实施。本公告所列产品适用的出口退税率以出口货物报关单注明的出口日期界定。

3、 This announcement shall come into effect on December 1, 2024. The export tax rebate rate applicable to the products listed in this announcement is defined by the export date indicated on the export goods declaration form.

特此公告。

This is to announce.

附件：1.取消出口退税的产品清单

Attachment: 1. List of products subject to cancellation of export tax rebate

   2.下调出口退税率的产品清单

    2. List of products with reduced export tax rebate rates

 

 财政部  税务总局

Ministry of Finance, State Administration of Taxation

                                     2024年11月15日

November 15, 2024