Laws of the People's Republic of China

Circular of Ministry of Finance and State Administration of Taxation on Clarifying the Import-Stage Value-Added Tax Rates of Rawhide and Raw Fur

Cai Guan Shui [2007] No. 34

General Administration of Customs:

In accordance with the 2007 Import and Export Tariff Regulations of the People's Republic of China and the Circular of Ministry of Finance and State Administration of Taxation on Distributing the Explanations of the Taxation Scope of Agricultural Produce (Cai Shui Zi [1995] No.52) and the Circular of Ministry of Finance and State Administration of Taxation on Adjusting the Import-Stage Value-Added Tax Rate of Some Goods (Cai Shui Zi [2000] No.296), the import-stage value-added tax of animal hides such as rawhide ad raw fur (see the appendix for the tax registration number) shall be collected at the rate of 13%.

Appendix: Animal Hides with the Import-Stage Value-Added Tax Rate of 13%(omitted)

Ministry of Finance

State Administration of Taxation

March 20, 2007