China: VAT rebate of 15 percent for textile products
Description
On 1 February 2009, the government of China raised the Value Added Tax (VAT) rebates for designated textile and garment exports. Exporters of the benefiting products may recuperate 88 percent of the VAT included in intermediate products.
Instead of the general Chinese VAT of 17 percent, intermediates used in these exports shall only be subject to a VAT of 2 percent.
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? | |
| Is there any evidence that alternatives to the proposed measure were considered? | |
| Is there anything in the public record that suggests that empirical evidence informed the comparison across the alternatives available to government? | |
| Was such evidence identified? | |
| Is such evidence publicly available? | |
| Did the official decision-maker in question provide an explanation as to why a chosen measure was favoured over alternatives? | |
| Is there any evidence to suggest that potentially affected trading partners were consulted before the measures were taken? | |
| Is there any evidence that safeguards have been put in place to ensure that implementation of the initiative is transparent and non-discriminatory? | |
| Did the government state its intention to review the measure within one year of implementation? |
Date Discovered:
Implemented: Yes
Date of inception: 1 Feb 2009
GTA Evaluation: Red
Source:
MOF, Notice NO 2009 (14). Available at http://www.mof.gov.cn/zhengwuxinxi/caizhengwengao/2009niancaizhengbuweng...
Government Response:
- 742 reads
