|
The Ministry of Finance, the State Administration of Taxation
The Circular of the Ministry of Finance and the State Administration of Taxation on Increasing the Export Tax Refund Rate of a Part
of Information Technology (IT) Products
Cai Shui [2004] No. 200
December 10, 2004
Departments (Bureaus) of Finance, National Tax Bureaus of all provinces, autonomous regions, and municipalities directly under the
Central Government, and cities directly under state planning, and Offices of Financial Supervision Commissioners of the Ministry
of Finance in all provinces, autonomous regions, and municipalities directly under the Central Government, and cities directly under
state planning, and the Bureau of Finance of the Xinjiang Production and Construction Corp:
The export tax refund rates of a part of information technology (IT) products shall be increased to 17% after the approval of the
State Council. Now the relevant issues hereby are notified as follows:
1.
The IT products whose export tax refund rate increased from the current 13% to 17% include integrated circuits, separate parts (components),
mobile communication base stations, Ethernet switches, routers, handset (vehicular) radio telephones, other automatic micro digital
data processors, system-form microcomputers, LCD monitors, CRT displays, hard disk drivers, automatic digital data processors without
names listed, other storage parts, numerical control lathes (see the attachment for specific products ).
2.
This Circular shall be enforced as of the date of November 1, 2004. (the specific implementation time shall be subject to the export
date noted by the Customs in the “Declaration Form for Export Goods(export tax refund list)”.
It is thereby notified.
htm/e04100.htm Attachment
Attachment:
The Catalogue of the Increased Export Tax Refund Rates of a Part of IT Products
|
Name of Commodities
|
HS
|
Export Tax Refund Rate
|
|
Integrated circuits
|
854210008542211185422119854221218542212985422191854221998542290085426000854270108542709085429000
|
17%
|
|
Separate parts (components)
|
8541100085412100854129008541300085414000854150008541600085419000
|
|
Mobile commutation equipments and terminators
|
85252092[mobile communication base stations]
|
|
85175032[Ethernet switches]
|
|
84718020[routers]
|
|
85252022[handset (vehicular) radio telephones]
|
|
Computers and external equipments
|
84714140[other automatic micro digital data processors]
|
|
84714940[system-form microcomputers]
|
|
84716011[LCD monitors]
|
|
84716012[CRT displays]
|
|
84717010[hard disk drivers]
|
|
84714190[automatic digital data processors without names listed]
|
|
84717090[other storage parts]
|
|
Numerical control lathes
|
846120108461202084613000846140108461409084615000846190118461901984619090
|
|
