Keywords superhard materials export tax rebate | 2020-03-24 09: 48: 11 | Source China Superhard Materials Network
Abstract According to the "Announcement on Increasing the Export Tax Rebate Rate of Certain Products" issued by the Ministry of Finance and the State Administration of Taxation, starting from March 20 (the export date indicated on the export goods declaration form shall prevail), including "artificially synthesized diamond powder", etc. Super tariff materials and abrasive products of 16 tariff codes ...
According to the "Announcement on Increasing the Export Tax Rebate Rate of Certain Products" issued by the Ministry of Finance and the State Administration of Taxation, starting from March 20 (based on the export date indicated on the export goods declaration form), including a total of 16 artificial diamond powder, etc. The export tax rebate rate for super hard materials and abrasive products of each tariff code has been increased to 9% or 13%.
At present, in order to alleviate the difficulties faced by enterprises, the country has introduced a series of larger and more targeted tax and fee reduction measures to support the development of the real economy, encourage the transformation and upgrading of manufacturing, and promote the high-quality development of manufacturing. With the continuous deepening of the VAT reform, the applicable VAT rate of the manufacturing industry was first adjusted from 17% to 16%, and then dropped to 13% on April 1, 2019. In other words, the value-added tax paid by enterprises when exporting products with a tax refund rate of 13% will be refunded.
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