ANNOUNCEMENT 01 Nov 2008

In November 2008, the government of China announced a change in the tax legislation for exporters.

NUMBER OF INTERVENTIONS

1

  • 1 harmful
  • 0 neutral
  • 0 liberalising

SOURCE



MOF Notice 2008[138]. 财政部 国家税务总局, 关于提高部分商品出口退税率的通知, 财税〔2008〕138号.
http://www.chinatax.gov.cn/n810341/n810765/n812171/n812685/c1191140/content.html

Inception date: 01 Nov 2008 | Removal date: open ended

Tax-based export incentive

On 1 November 2008, the government of China raised the Value Added Tax (VAT) rebates for designated exports. Exporters of the benefiting products may recuperate up to 80 percent of the VAT included in intermediate products.
 
The general VAT in China is equal to 17 percent.

AFFECTED SECTORS

 
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AFFECTED PRODUCTS

 
020130 030461 030462 030469 030471 030472 030473 030474 030475 030479 030481 030483 030487 030489 030495 030499 030549 030615 030619 030749 030759 250100 292419 293499 293712 293890 380620 382440 391390 392210 392220 392290 392310 392321 392329 392330 392340 392350 392390 392410 392490 392510 392520 392530 392590 392610 392620 392630 392640 392690 420310 430310 430390 430400 482010 482020 482030 482040 482050 482090 482110 482190 490110 490191 490199 490210 490290 490300 490400 490591 490599 500400 500500 500600 500710 500720 500790 510610 510620 510710 510720 510810 510820 510910 510990 511111 511119 511120 511130 511190 511211 511219 511220 511230 511290 511300 520411 520419 520420 520511 520512 520513 520514 520515 520521 520522 520523 520524 520526 520527 520528 520531 520532 520533 520534 520541 520542 520543 520544 520546 520547 520548 520611 520612 520613 520614 520621 520622 520623 520624 520625 520631 520632 520633 520641 520642 520643 520644 520645 520710 520790 520811 520812 520813 520819 520821 520822 520823 520829 520831 520832 520833 520839 520841 520842 520843 520849 520851 520852 520859 520911 520912 520919 520921 520922 520929 520931 520932 520939 520941 520942 520943 520949 520951 520952 520959 521011 521019 521021 521029 521031 521032 521039 521041 521049 521051 521059 521111 521119 521120 521131 521132 521139 521141 521142 521143 521149 521152 521159 521211 521212 521213 521214 521215 521221 521223 521224 521225 530610 530620 530890 530911 530919 530921 530929 531010 531100 630110 630120 630130 630140 630190 630210 630221 630222 630229 630231 630232 630239 630240 630251 630253 630259 630260 630291 630293 630299 630312 630319 630391 630392 630399 630411 630419 630491 630492 630493 630499 630520 630532 630533 630539 630590 630612 630619 630622 630629 630630 630640 630690 630710 630720 630790 631010 631090 690911 690912 690919 691110 691190 691200 691310 691390 700220 700231 700600 700711 700719 700721 700729 700800 701120 701400 701610 701690 702000 731100 731511 731581 731582 731589 741021 810390 820719 820810 830629 831110 831120 831130 831190 841370 841451 841490 845210 845221 845229 846721 846722 846729 850610 940330 940340 940350 940360 940370 940381 940389 940390 940429 940430 940490 950300 950450
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