5 Department notice: to adjust export tax rebate and processing trade, tax policy
Beijing, September 14 News Reporter Xu Zhifeng reports: the Ministry of Finance, the National Development and Reform Commission, Ministry of Commerce, General Administration of Customs, State Administration of Taxation jointly issued a circular today, five departments to adjust the export tax rebate rate of some exports, while addition of processing trade ban catalog.
export tax rebate rate adjustment of specific contents are as follows:
an import and export tax Chapter 25 desalination, cement and all other non-metallic minerals, coal, natural gas, paraffin, asphalt, silicon, arsenic, stone material, non-ferrous metals and scrap and other metal ceramics; 25 kinds of pesticides and intermediates, some finished leather, lead-acid batteries, mercury oxide batteries, etc.; fine goat wool, charcoal, crosstie, cork products, some primary wood products such as the abolition of export tax rebate policy.
2, 142 categories of steel products export tax rebate rate from 11% to 8%; will be ceramics, some finished leather and cement, glass and export tax rebate rate from 13% to 8% and 11%; will be part of the non-ferrous materials, the export tax rebate rate from 13% to 5%, 8% and 11%; textiles, furniture, plastics, cigarette lighters, individual wood products export tax rebate rate from 13% to 11%; the non-mechanically propelled vehicles (trolley) and parts of the export tax rebate rate from 17% to 13%.
3, there will be major technical equipment, some IT products and bio-pharmaceutical products as well as some of the state’s industrial policies to encourage export of high-tech products export tax rebate rate from 13% to 17%; section for processing of agricultural products as raw materials goods, the export tax rebate rate from 5% or 11% to 13%.
“notification” is also clear that previously had been the elimination of export tax rebates, as well as the cancellation of export tax rebates of goods included in the prohibited category in processing trade directory. Included in the directory processing trade ban of imports of goods should be levied on import tariffs and import taxes.
According to reports, the export tax rebate and processing trade, tax policy adjustments to structural adjustment is the State Department this year to implement comprehensive macro-control policies adopted by one of the measures are conducive to further optimize the industrial structure, promote the transformation of foreign trade growth mode, promote the balanced development of import and export trade.
the new policy since September 15, 2006 implementation date. On September 14, 2006 (including 14) has signed export contracts before, all in the December 14, 2006 (including 14) of the above adjustments before the declaration of export tax rebate rate of export of goods, export enterprises can choose to continue to Before adjusting the export tax rebate rate refunds. However, export enterprises must be September 30, 2006 holding the contract prior to the text to the tax authorities in charge of export tax rebate registration record, overdue for the record, as well as December 15, 2006 after the customs clearance of exports, all according to the adjusted export tax rebate the rate of implementation.
5部通知:调整出口退税和加工贸易,税收政策
新华社北京9月14日消息记者许之讽报道:财政部,国家发展和改革委员会,商务部,海关总署,国家税务总局联合发出通知,今天,5个部门部调整出口退税率一些出口,同时增补加工贸易禁止类商品目录。
出口退税率的调整,具体内容如下:
一个进口和出口税第25章海水淡化,水泥及其他非金属矿物,煤炭,天然气,石蜡,沥青,硅,砷,石材,有色金属及废料等金属陶瓷,25种农药及中间体,部分成品革,铅酸蓄电池,氧化汞电池等;细山羊毛,木炭,枕木,软木制品,部分木材初级制品如出口退税政策取消。
2,142类钢铁产品出口退税率由11%降至8%;将陶瓷,部分成品革,水泥,玻璃和出口退税率由13%降至8%和11%;会部分非有色金属材料的出口税从13%退税率至5%,8%和11%;纺织品,家具,塑料,打火机,个别木材制品的出口税从13%出口退税率至11%,而非机械驱动车(手推车)和17%的出口退税率至13%部分。
3,将有重大技术装备,部分IT产品和生物医药产品以及国家产业政策,鼓励一些由13%的高新技术产品出口退税率出口到17%;节作为商品的原料农产品加工,出口税从5%或11%至13%,退税率。
“通知”还明确,以前一直是取消出口退税,以及对在加工贸易禁止类目录的商品,这些商品的出口退税被取消。在目录中的商品加工贸易的进口禁令应包括进口关税和进口环节税征收。
据报道,出口退税和加工贸易,税收政策调整,结构调整是国务院今年实施全面的宏观所采取的措施之一管制政策,有利于进一步优化产业结构,促进外贸增长方式的转变,促进进出口贸易平衡发展。
自9月15日的新政策,2006年实施日期。在2006年9月14日(包括14)已签订出口合同之前,在所有12月14日,2006年前出口退税的商品出口退税率的声明(包括上述调整14条),出口企业可以选择继续然后才调整出口退税率退税。但是,出口企业必须在06年9月30日举行合同之前,在出口退税登记记录收费文本到税务机关,逾期的记录,以及2006年12月15号出口后,所有通关根据调整后的出口退税率执行。06.9.15
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