Notice of the Department of Finance of Guangxi Zhuang Autonomous Region on Forwarding and Distributing the Notice of the Ministry of Finance and State Administration of Taxation on Adjusting the Tax Refund Rates for Textiles, Garments and Some Other 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整纺织品服装等部分商品出口退税率的通知

Promulgating Institution: Department of Finance of Guangxi Zhuang Autonomous Region

Document Number: Gui Cai Shui [2008] No. 53

Promulgating Date: 08/15/2008

Effective Date:08/15/2008

颁布机关: 广西壮族自治区财政厅

文      号: 桂财税[2008]53号

颁布时间: 08/15/2008

实施时间: 08/15/2008

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

The Notice of the Ministry of Finance and State Administration of Taxation on Adjusting the Tax Refund Rates for Textiles, Garments and Some Other Commodities (Cai Shui [2008] No. 111) is hereby transmitted to you for earnest implementation.

August 15, 2008

    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整纺织品服装等部分商品出口退税率的通知》（财税〔2008〕111号）转发给你们，请遵照执行。

    二○○八年八月十五日

Notice of the Ministry of Finance and State Administration of Taxation on Adjusting the Tax Refund Rates for Textiles, Garments and Some Other Commodities

(Ministry of Finance State Administration of Taxation July 30, 2008)

Upon approval of the State Council, the tax refund rates for some commodities have been adjusted. We hereby issue this Notice regarding relevant matters as follows:

关于调整纺织品服装等部分商品出口退税率的通知

（财政部 国家税务总局 二○○八年七月三十日）

    经国务院批准，调整部分商品的出口退税率。现就有关事项通知如下:

1. The tax refund rates for some textiles and garments shall be increased from 11% to 13%; the tax refund rates for some bamboo products shall be increased to 11%. See Annex 1 for the names and HS codes of the above-mentioned commodities.

       一、将部分纺织品、服装的出口退税率由11%提高到13%;将部分竹制品的出口退税率提高到11%。具体商品名称及税号见附件1。

2. The tax refund for Pine nut kernel, some pesticide products, some asomate products, Paclitaxel and its products, rosin, silver, 0# Zinc, some coating products, some battery products and anode carbon shall be cancelled. See Annex 2 for the names and HS codes of the above-mentioned commodities.

       二、取消红松子仁、部分农药产品、部分有机胂产品、紫杉醇及其制品、松香、白银、零号锌、部分涂料产品、部分电池产品、碳素阳极的出口退税。具体商品名称及税号见附件2。

3. Time of implementation

(1) The adjustment of the tax refund rates of the above-mentioned commodities shall take effect from August 1, 2008. The specific time of implementation is subject to the export date specified by the customs office in the Customs Declaration for Export (especially for the tax refund).

(2) With regard to any of the commodities for which the tax refund is cancelled, if an export enterprise has signed the export contract, under which any change of the prices is not allowed, before August 1, 2008, the export enterprise shall file such contract with the local competent tax refund authorities for record before August 15, 2006. The export contracts that have been filed for record, tax refund rate effective before the adjustment can be applied provided that the customs declaration and export is completed before January 1, 2009. The adjusted tax refund rate shall be applicable in the case of a failure to complete such record-filing within the specified time limit, or make customs declaration and export after December 31, 2008.

The above-mentioned export contracts refer to the written export contracts that are definite with regard to the date of execution, name, unit price, quantity, and value of the commodities and other relevant contents, confirmed through signing or stamping by the representatives of both the export enterprise and the overseas purchaser, comply with the Contract Law and other relevant laws and regulations, and are true and valid. Where a contract fails to accord with the relevant provisions, its record-filing shall be rejected. Once a contract is filed for record, no amendments shall be allowed.

The Notice is hereby issued.

       三、执行时间

    （一）以上商品出口退税率调整自2008年8月1日起执行。具体执行时间，以“出口货物报关单（出口退税专用）”海关注明的出口日期为准。

    （二）对涉及取消出口退税的商品，凡企业在2008年8月1日之前已经签定出口合同且价格不能更改的，出口企业可在2008年8月15日之前持合同文本到当地主管出口退税的税务机关登记备案。经备案的出口合同，凡在2009年1月1日之前报关出口的，准予按调整前的退税率执行。逾期未能备案的以及2008年12月31日以后报关出口的，一律按调整后的出口退税率执行。

    上述出口合同是指:合同签订日期、商品名称、单价、数量、金额等内容明确，经出口企业和外商双方代表签字确认或盖章，符合《合同法》等相关法律法规规定，真实有效的书面出口合同，对不符合规定的合同一律不予备案。出口合同一经备案一律不得修改。

    特此通知。