| Adjustment |
Types of
Goods |
| 1. |
Rebate rate remains
unchanged |
- Agricultural produce with
current export tax rebate rate at 5% and 13%
- Industrial goods processed or produced using agricultural produce as raw materials with current export tax rebate rate at 13% (except those listed under items three to seven below)
- Goods with VAT rate at 17% and rebate rate at 13% under current tax policies (except those listed under items three to seven below)
- Ships, cars and key parts thereof, aircraft and space vehicles, numerical controlled machine tools, processing centres, printed circuits, locomotives and other goods with current export tax rebate rate at 17%
|
| 2. |
Rebate rate raised from 5% to 13% |
Wheat flour, corn flour, cut duck, cut rabbit |
| 3. |
Export tax rebate abolished |
Crude oil, timber, paper pulp, cashmere, eel fry, rare earth metal ores, phosphorous ore and natural graphite, of which, export consumption tax rebate (reduction) will also be abolished for those subject to consumption tax |
| 4. |
Rebate rate lowered to 11% |
Gasoline (commodity code
27101110), unforged zinc (commodity code 7901) |
| 5. |
Rebate rate lowered to 8% |
Unforged aluminium, yellow
and other phosphorous, unforged nickel, ferroalloy, molybdenum ore and concentrate |
| 6. |
Rebate rate lowered to 5% |
Coke and semi-coke, coking
coal, caustic-calcined and dead burned magnesite, fluorite, talc, lardite |
| 7. |
Rebate rate lowered to 13% or 11% |
Other than those mentioned above, the export tax rebate rate will be lowered to 13% for goods with current export tax rebate rates at 17% and 15%, and to 11% for goods with current tax and rebate rates both at 13% |
