The Notice of Department of Finance of Guangxi Zhuang Autonomous Region on Forwarding and Distributing the Supplementary Notice of the Ministry of Finance of the People’s Republic of China and the State of Administration of Tax on the Downward Adjustment of Export Tax Rebate Rates for Certain Commodities

广西壮族自治区财政厅转发财政部、国家税务总局关于调低部分商品出口退税率的补充通知

Promulgating Institution: Department of Finance of Guangxi Zhuang Autonomous Region

Document Number: Gui Cai Shui [2007] No. 67

Promulgating Date: 07/25/2007

Effective Date: 07/25/2007

颁布机关: 广西壮族自治区财政厅

文      号: 桂财税[2007]67号

颁布时间: 07/25/2007

实施时间: 07/25/2007

To all the finance bureaus and state taxation bureaus of cities(counties):

The Supplementary Notice of the Ministry of Finance of the People's Republic of China and the State of Administration of Tax on the Downward Adjustment of Export Tax Rebate Rates for Certain Commodities (Cai Shui [2007] No. 97) is hereby transmitted to you for earnest implementation.

    各市、县（市）财政局、国家税务局:

    现将《财政部、国家税务总局关于调低部分商品出口退税率的补充通知》（财税〔2007〕97号）转发给你们，请遵照执行。

July 25, 2007

二○○七年七二十五日 

Supplementary Notice of the Ministry of Finance of the People's Republic of China and the State of Administration of Tax on the Downward Adjustment of Export Tax Rebate Rates for Certain Commodities

(Ministry of Finance State Administration of Taxation July 10, 2007)

关于调低部分商品出口退税率的补充通知 

（财政部 国家税务总局 二○○七年七月十日） 

Following the issuance of the Notice of the Ministry of Finance of the People's Republic of China and the State Administration of Taxation on the Downward Adjustment of Export Rebate Rates for Certain Commodities (Cai Shui [2007] No. 90), we have received letters from some areas that request to specify the export tax rebate rates for some commodities and the scope of application concerning the export equipments and construction materials under the contract of long-term overseas contractual projects. The supplementary matters are hereby notified as follows:

    《财政部、国家税务总局关于调低部分商品出口退税率的通知》（财税〔2007〕90号）印发后，陆续接到部分地区来函，要求明确个别商品出口退税率以及长期对外承包工程合同项下的出口设备和建材的执行范围问题。现将有关事项补充通知如下:

1. In accordance with Article 1 (1) of Cai Shui [2007], No. 90, the export tax rebate for the commodities under commodity codes 2932999091, 3922200010 and 4412101911 has been cancelled.

In accordance with Article 1 (2) of Cai Shui [2007] No. 90, the export tax rebate on salt under commodity codes 25010011, 25010019 and 25010020 has been cancelled.

In accordance with Article 2 (11) of Cai Shui [2007] No. 90, the export tax rebate rate for rotary furnaces, coke furnaces and staplers under commodity codes 84178010, 84178030, 84179010, 84179020 and 84729022 shall be adjusted to be 9%.

       一、根据财税〔2007〕90号文件第一条第1项规定,取消商品代码为2932999091、3922200010和4412101911的出口退税。

    根据财税〔2007〕90号文件第一条第2项规定,取消盐的出口退税,具体商品代码为25010011、25010019和25010020.根据财税〔2007〕90号文件第二条第11项规定,将回转炉、焦炉、订书机的出口退税率调整为9%,具体商品代码84178010、84178030、84179010、84179020和84729022。

2. The commodities as listed in Annex 2 of Cai Shui [2007] No. 90, i.e., the "List of Commodities for Which the Tax Rebate Rates Are Adjusted Downwards", excluding the commodities as stipulated in Annex 1 and Annex 3 and the commodities for which the tax rebate has already been cancelled or which are exempted from tax previously, are subject to the following adjustment:

(1) The tax rebate rate for cyclitol and its halogenate, sulfonation, nitration or nitrosation derivatives under the sequential number 58 and commodity code 2906 (excluding 29061100, 29061990) shall be adjusted to 5%.

(2) The title of the commodities under the sequential number 297 and the commodity code "3901 to 3926"shall be changed to "Chapter 39 except tax no. 3909301000 ".

 (3) The tax rebate rate for the "electric conductors with adaptors used under rating voltage not higher than 80V" under the sequential number 812 and commodity code 85444219 shall be adjusted to 9%.

       二、财税〔2007〕90号附件2“调低出口退税的商品清单”中所列商品均不包括附件1和附件3中所列商品及此前已取消退税或实行免税的商品并做如下调整:

    (一)将序号为58、商品代码为2906的“环醇及其卤化、磺化、硝化或亚硝化衍生物(除29061100、29061990)”的出口退税率调整为5%。

    (二)将序号为297、商品代码为“3901至3926”的商品名称调整为“第39章除税号3909301000外”。

    (三)将序号为812、商品代码为“85444219”的“额定电压≤80伏有接头电导体”的出口退税率调整为9%。

3. The "long-term overseas contractual projects", "equipment" and "construction materials" as stipulated in Article 4(3) of the Cai Shui [2007] No. 90 include:

(1) "Long-term overseas contractual projects" shall mean the overseas contractual projects with a construction period not less than 1 year.

(2) "Equipment" shall mean the commodities provided in Chapter 84, 85 and 87 in the Customs Import & Export Tariff of the People's Republic of China.

(3) "Construction materials" refer to the following commodities provided in the Customs Import & Export Tariff of the People's Republic of China: cement under the commodity code 2523 provided in Chapter 25; wood, floors, doors, windows and other wooden products for construction purpose provided in Chapter 44; plastic tubes and wall decorates under the commodity codes of 3917 and 3918 provided in Chapter 39; stones, cement products and asbestos products provided in Chapter 68; ceramic tiles, pipes, tiles and ceramic toilet articles provided in Chapter 69; steel products mentioned in Chapter 73; aluminum extruded sections and aluminum wires under the commodities of 7604 and 7605 provided in Chapter 76.

       三、财税〔2007〕90号文件第四条第三款规定中的“长期对外承包工程”、“设备”和“建材”的具体范围如下:

    (一)“长期对外承包工程”是指工程施工建设周期在一年及以上的对外承包工程项目。

    (二)“设备”是指进出口税则中第84章、85章和87章所涉及的商品。

    (三)“建材”是指进出口税则中的下列商品:第25章中商品代码为“2523”项下的水泥,第44章的木材、地板、门窗等建筑用木工制品,第39章中商品代码为“3917”至“3918”项下的塑料管和塑料制墙品等,第68章的石材、水泥制品、石棉制品,第69章的陶瓷砖、套管、瓦、陶瓷卫生用具等;第73章的钢铁制品,第76章中商品代码为“7604”至“7605”项下的铝型材、铝丝。

4. The previous export rebate rates will remain valid for the following products, equipments and services: Chinese products or labor services that are purchased by foreign embassies or consulates stationed in China; domestically produced equipments that meet the criteria for tax rebate and are purchased by foreign-invested enterprises; mechanical and electrical products which are produced by domestic enterprises winning international bidding and employing loans from foreign governments or international financial organizations, or produced by domestic enterprises as subcontractors of bid- winning foreign enterprises.

       四、外国驻华使（领）馆及其外交代表购买中国产物品和劳务、外商投资企业采购符合退税条件的国产设备以及利用外国政府和国际金融组织贷款采用国际招标方式国内企业中标的机电产品或外国企业中标再分包给国内企业供应的机电产品，仍按原退税率执行。

Notice is hereby given.

    特此通知。