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财政部和国家税务总局日前向各省(区、市)和计划单列市有关部门发出通知,详细通报了对现行出口货物增值税退税率进行结构性调整后的退税率。1.下列货物维持现行出口退税率不变。①现行出口退税率为5%和13%的农产品;②现行出口退税率为13%的以农产品为原料加工生产的工业品(本通
The Ministry of Finance and the State Administration of Taxation recently issued a circular to provinces, autonomous regions and municipalities directly under the Central Government and cities specifically designated in the state plan to notify in detail the tax rebate rate on the structural adjustment of the VAT rebate rate for the current export of goods. 1. The following goods to maintain the current export tax rebate rate unchanged. ① current export tax rebate rate of 5% and 13% of agricultural products; ② the current export tax rebate rate of 13% of agricultural products as raw materials processed industrial products