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10月21日,经国务院批准,财政部和国家税务总局发出提高部分商品的出口退税率的通知。将从2008年11月1日起,适当调整部分劳动密集型和高技术含量、高附加值商品的出口退税率。此次调整后,我国的出口退税率将分为5%、9%、11%、13%、14%和17%六档。提高出口退税率的玩具包括海关商品代码9503001000-9503009000的玩具、海关商品代码9504100000的电视电子游戏机(指与电视接收机配套使用的)。上述玩具的出口退税率提高至14%,比原来增加三个百分点。
On October 21, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation issued a circular on raising the export tax rebate rate of some commodities. Starting from November 1, 2008, the export tax rebate rate for some labor-intensive and high-tech, high value-added goods will be properly adjusted. After this adjustment, China’s export tax rebate rate will be divided into 5%, 9%, 11%, 13%, 14% and 17% sixth gear. Toys to increase the export tax rebate rate include the toys of the Customs Commodity Code 9503001000-9503009000 and the video game concessions of the Customs Commodity Code 9504100000 (used in conjunction with the television receivers). The toy export tax rebate rate increased to 14%, an increase of three percentage points from the original.