China is a big exporter of textiles, and the export tax rebate policy is very important to revitalize the textile industry. Recently, the state has continuously adjusted the export tax rebate rate of textiles and clothing, which has strongly supported the export of textiles and clothing. The textile industry needs to buy a lot of cotton, hemp and silk. China has formulated relatively perfect preferential policies for value-added tax and enterprise income tax in the cultivation, acquisition and processing of cotton, hemp and silk. Self-produced primary agricultural products sold by value-added tax agricultural producers can be exempted; General taxpayers can deduct the input tax according to 13% when purchasing agricultural products. Enterprise income tax is exempted or reduced for enterprises engaged in agriculture, forestry, animal husbandry and fishery projects, which provides policy support for the textile industry to build high-quality cotton yarn, cotton cloth and cotton textiles production bases and the primary processing of cotton, hemp, silk and other agricultural products. Export tax rebate Since the second half of 2008, the state has adjusted the export tax rebate rate for textiles and clothing for four times. On July 1 day, 2008, the export tax rebate rate of some textiles and clothing was increased from 1 1% to13%; After three months, it increased to14%; Only three months later, the country raised the export tax rebate rate of textiles and clothing from 1 in February 2009 to 15%. From April 1 day, 2009, the state raised the export tax rebate rate of textiles and clothing to 16%.

Legal objectivity:

Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Adjusting the Export Tax Refund Rate of Some Commodities such as Textiles and Clothing.

first

Increase the export tax rebate rate of some textiles and clothing from 1 1% to13%;

Increase the export tax rebate rate of some bamboo products to 1 1%. See Annex 1 for the specific commodity name and tax number.

Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Adjusting the Export Tax Refund Rate of Some Commodities such as Textiles and Clothing.

second

Cancel the export tax rebate for Korean pine seeds, some pesticide products, some organic arsine products, paclitaxel and its products, rosin, silver and zinc, some coating products, some battery products and carbon anodes. See the annex for the specific commodity name and tax number.