Issued by: Ministry of Finance, Taxation Administration
Issue No.: Announcement No. 15 of 2024 by the Ministry of Finance and Taxation Administration
Release Date: November 15, 2024
Effective Date: December 1, 2024
Links: https://fgk.chinatax.gov.cn/zcfgk/c102416/c5235887/content.html

1. Cancel export tax refunds for some products, including aluminum materials, copper materials, and chemically modified animal/vegetable/microbial oil or lipid.

2. The export tax refund rate for some products is reduced from 13% to 9%, including some refined oil products, photovoltaic, batteries, and some non-metallic mineral products. 

3. The applicability of this policy is determined by the export date indicated on the Export Declaration Form.