China: Increased VAT rebates for exports
Description
On 1 April 2009 China's Ministry of Finance and State Administration of Taxation published a Notice in which it was stated that the rebates to exporters from Value Added Tax (VAT, currently running at 17 percent in China) would be increased for enumerated products.
Exporters of a wide range of prodcuts may now reclaim the a share of the VAT included in the intermediates used in final goods production.
Any Evidence-Based Deliberation:
| Question | Result |
|---|---|
| Is there anything in the public record to suggest that evidence of the effectiveness of the proposed measure was considered during official deliberations? | No |
| Is there any evidence that alternatives to the proposed measure were considered? | No |
| Is there anything in the public record that suggests that empirical evidence informed the comparison across the alternatives available to government? | No |
| Was such evidence identified? | No |
| Is such evidence publicly available? | No |
| Did the official decision-maker in question provide an explanation as to why a chosen measure was favoured over alternatives? | No |
| Is there any evidence to suggest that potentially affected trading partners were consulted before the measures were taken? | No |
| Is there any evidence that safeguards have been put in place to ensure that implementation of the initiative is transparent and non-discriminatory? | No |
| Did the government state its intention to review the measure within one year of implementation? | No |
Date Discovered:
Implemented: Yes
Date of inception: 1 Apr 2009
GTA Evaluation: Red
Source:
MOF, Notice NO 2009 (43). Available at http://www.chinatax.gov.cn/n8136506/n8136593/n8137537/n8138502/8916348.html
The Permanent Delegation of China to the WTO confirmed the increases in VAT rebates to exporters that were announced on 1 April 2009. See WTO document JOB(09)/62.
Government Response:
- 1481 reads
