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新旧出口货物退税率对照表1999年1月1日新实行的退税率原来的退税率货物填税率商品出口退税率农产品3% 机械及设备、电器及电子产品、运输工具、仪器仪表等4大类机电产品的出口退税率提高到17%从小规模纳税人购进特准退税的货物6%以农产品为原料加工生产的工业品和适用13%增值
Tax Refund Rate Comparison Table of Newly-Exported and Old-Exported Goods January 1, 1999 The New Tax Refund Rate The Original Tax Refund Rate Cargo Filling Rate Goods Export Tax Rebate Rate Agricultural Products 3% Machinery and Equipment, Electrical and Electronic Products, Transportation Tools and Instruments 4 Categories Export tax rebate rate of electromechanical products increased to 17% Purchase of goods subject to special tax rebates from small-scale taxpayers 6% Industrial products processed with agricultural products and applicable value-added of 13%