Laws of the People's Republic of China

Supplementary Circular of Ministry of Finance, General Administration of Customs and State Administration of Taxation on Relevant Issues of Adjusting Export Tax Refund Rate of Some Commodities

Cai Shui [2006] No. 145 September 29, 2006

The competent departments of finance and taxation in all provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, Guangdong Sub-Administration of China Customs, Special Commissioners' Office in Shanghai and Tianjin, the customs offices directly affiliated to the General Administration of Customs, and the Bureau of Finance in Xinjiang Production & Construction Corps:

As of the distribution of the Circular of Ministry of Finance, State Development and Reform Commission, Ministry of Commerce, General Administration of Customs and State Administration of Taxation on Adjusting Export Tax Refund Rate of Some Commodities and Supplementing the Prohibited Catalogue for Processing Trade (Cai Shui [2006] No. 139), some problems in its implementation and its appendix have been reported and it is hereby supplemented as follows:

I. Provisions of Tax Refund Rate of Commodities Listed in the Appendix of the Document Cai Shui [2006] No. 139

1.       1. Commodities which apply the original tax refund rates. The commodities as follows in the "List of Commodities with Reduced Export Tax Refund Rates" still apply the original tax refund rates:

2.       2. Delete two commodities from the "List of the List of Commodities with Reduced Export Tax Refund Rates", i.e. "unalloyed nickel powder and flaky powder", No. 1081 and Tariff Item No. 75040010, and "alloy nickel powder and flaky powder", No. 1082 and Tariff Item No.75040020.

3.       3. The tax refund rate of "iron or unalloyed steel wire plated or coated with zinc", No. 964 and Tariff Item No.72172000 in the "List of the Commodities with Reduced Export Tax Refund Rates", shall be 8%.

4.       4. Adjust the Tariff Item of certain export commodities in the "List of the Commodities with Reduced Export Tax Refund Rates".

a.       a. "Other polyvinyl plates, sheets and strips", No. 99 and Tariff Item No.39201090, is split into "Ethylene-tetrafluoroethylene Film", Tariff Item No.75040010 and with a tax refund rate of 11%, and "non-foam polyethylene plates, sheets, films, foils and riglets", Tariff Item No. 3920109090, with a tax refund rate of 11%.

b.       b. "Other propylene polymer plates, sheets and strips", No. 101 and Tariff Item No.39202090, is modified into "non-foam polypropylene plates, sheets, films, foils and riglets", Tariff Item No.3920209090" and with a tax refund rate of 11%.

c.       c. "Polyvinyl chloride plates, sheets, films, foils and riglets, plasticizer by weight”Ż6%", No. 103 and Tariff Item No.39204300, is modified into "polyvinyl chloride plates, sheets, films, foils and riglets", Tariff Item No.3920430090 and with a tax refund rate of 11%.

d.       d. "Polyvinyl chloride plates, sheets, films, foils and riglets, plasticizer by weight£¼6%", No. 104 and Tariff Item No.39204900, is modified into "other polyvinyl chloride plates, sheets, films, foils and riglets", Tariff Item No.3920490090 and with a tax refund rate of 11%.

e.       e. "Bamboo throwaway chopsticks", No. 192 and Tariff Item No.44190032, is modified into "other bamboo throwaway chopsticks", Tariff Item No.4419003290 and with a tax refund rate of 11%.

5.       5. Add the commodities as follows in the "List of Commodities without Export Tax Refund Rates": "pure magnesium oxide", Tariff Item No.25199091, "other magnesium oxide", Tariff Item No.219909990, and "wollastonite", Tariff Item No.25309091.

6.       6. Adjust the Tariff Item and the name of certain commodities in the "List of Export Commodities with Raised tax Refund Rates". The name of the commodity No. 192 is "gas chromatograph", and that of No. 169 is "palmitostearin". The Tariff Item of "computer parts and accessories (including magnetic head and memory bar)", which is originally No.84733090 and the commodity code No. 14, is split to two, i.e. No. 84733010 and No. 84733090. The magnetic head and the memory bars of supercomputers, mainframe computers, medium-sized computers and minicomputers are incorporated into Tariff Item No. 84733010 and the reserved memory bar of microcomputers and other automatic data processing equipment is included into Tariff Item No. 84733090.

II. Clarify the Catalogue of Commodities with Export Tax Refunds Cancelled before the Document Cai Shui [2006] No.139

The Document Cai Shui [2006] No.139 has clearly stated: "List the commodities with export tax refunds cancelled now and before into the catalogue of prohibited processing trade. Collect import tariff and import linkage tax from commodities listed in the catalogue of prohibited processing trade". The appendix of the document nevertheless does not include the catalogue of commodities whose export refunds had already been cancelled. It is hereby supplemented with "Catalogue of Commodities with Export Tax Refund Cancelled Before September 15, 2006", which consists of the commodities whose export tax refund had already been cancelled before the present adjustment. See the appendix for details.

Appendix: "Catalogue of Commodities with Export Tax Refund Cancelled Before September 15, 2006"

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Appendix:

Catalogue of Commodities with Export Tax Refund Cancelled Before September 15, 2006

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