Laws of the People's Republic of China

The Ministry of Finance, the State Administration of Taxation

Circular of the Ministry of Finance and the State Administration of Taxation on the Adjustment of the Added-value Rate in Links of Importing for Some Commodity

CaiShuiZi [2000] No.296

December 13, 2000

The General Administration of Customs:

In recent years, the added-value rate of some commodity has been adjusted by the State, at the same time, some taxation institutions and enterprises have reported that the added-value rates of some commodity at exporting links are inconsistent with that at the domestic links. Therefore, we re-confirm the added-value rate of the agriculture byproducts and relevant goods during the exporting links. (Goods with the code of 9 and 10 digits should be modified according to the principle of classification of HS goods and the concrete operations should be made by your own), for further details refer to Table of the Exports Added-value Rate for some Commodity. Please adjust in view of the above by your own.

Attachment: Table of the Added-value Rate at Exports Links for some Commodity (omitted)