Laws of the People's Republic of China

State Administration of Taxation

Reply of State Administration of Taxation on Applicable Tax Rate of Refund for All Kinds of Egg Powder Exported by the Sun Food (Tianjin) Co., Ltd

Guo Shui Han [2005] No. 1175

Tianjin Municipality State Tax Bureau:

We have received the Request of the Sun Food (Tianjin) Co., Ltd for Applicable Tax Refund Rates for Various Kinds of Egg Powder (Jin Guo Shui Jin [2005] No.23) submitted by your Bureau and hereby replied as follows after study:

Considering the value-added tax shall, judging from the process technique, be levied on whole egg powder, albumen powder and yolk powder by 17%, the extended code may, without the change of the current customs classification, be adopted to resolve the problems concerning tax refund applicable to various egg powder, namely, extending the commodity code 04089100 "other dry peeled egg" to 040891001 "other dry peeled egg" with its taxation rate 13% and tax refund rate 5%; 040891002 "egg powder (whole egg powder, dried egg white and dried yolk powder)", with its taxation rate 17% and tax refund rate 13%.

The local tax authorities of all regions are required to log on the server program of Import and Export Tax Department of the State Administration on Taxation to download new important and export rebates program and install it in import and export rebates verification system for use.

State Administration of Taxation

December 13, 2005