In general, the export tax rebate rate of electronic products at 13% -17% concentrated . Of course there are high, and there are few .

Meanwhile, a wide range of electronic products , each category has a different standard of export tax rebates , the specific data in this regard , you only check the Customs Tariff HS Code , that the above itemized clearly.

Below for reference :

2006 promulgation of new regulations , beginning September 15, 2006 from the export tax rebate rate of 50 tariff lines of electronic information products increased from 13% to 17% , the adjustment of export tax rebate rate , to promote China's electronic information industry development has an important influence . After estimated annual directly benefit the entire industry of 50 billion yuan ; through tax leverage effect on the entire industry will bring more revenue ; raise the export tax rebate rate to further enhance the attractiveness of the industry to foreign investors.

Under the influence of the export tax rebate adjustment of 2006 , China's exports of electronic products emerged a thriving scene in 2007 .

2008 financial crisis sweeping the globe, has been associated with the world economy as a whole we can not escape unharmed , according to reliable data , in 2008 , China's electronic information products and export growth remained stable overall , but down significantly year on year growth in the second half . The total import and export volume of $ 885.43 billion , an increase of 10% ; growth rate down 13.4 percentage points year on year , an increase of 7.8 percentage points lower than the national commodity import and export growth ; representing the proportion of the country's total foreign trade was 34.6 %, down 2.4 percentage points .

Thus , the government once again use the economic regulation of tax leverage , announced that from April 1, 2009 , to raise the export tax rebate rate of industrial products, textiles, garments, light industry, electronic information, iron and steel , nonferrous metals , petrochemicals and so on. This is since August 1, 2008 , the sixth country to raise the export tax rebate rate of export of industrial products , some products have reached "zero tax exports ."

Specifically refer to the following documents

Ministry of Finance, State Administration of Taxation Reform Commission, Ministry of Commerce, General Administration of Customs Notice on the development of the export tax rebate rate of some commodities adjustments and additions to the processing trade ban catalog

September 14, 2006 Cai Shui [ 2006 ] No. 139

Provinces, autonomous regions, municipalities , separately listed cities (bureaus ) , State Administration of Taxation , Development and Reform Commission , the commerce department , Guangdong Customs , Tianjin, Shanghai Dispatch and directly under the Customs , Finance Bureau of Xinjiang Production and Construction Corps , development and Reform Commission :

Approved by the State Council , adjust export tax rebate rate of some export commodities , while the addition of the processing trade ban catalog . Notice on the matter are as follows :

First, adjust export tax rebate rate of some export commodities

( A ) the elimination of export tax rebate following commodities.

1 , Import and Export Tariff Chapter 25 desalination , all non-metallic mineral products other than cement ; coal, natural gas , paraffin , asphalt , silicon, arsenic , stone materials , non-ferrous metals and scrap , etc.

2 , cermet, 25 kinds of pesticides and intermediates, partially finished leather , lead-acid batteries , mercury oxide batteries.

3 , fine goat wool , charcoal, sleepers, cork products , some primary wood products.

Specific product name and heading in Annex 1.

(B ) reduce the export tax rebate rate of the following commodities.

1 , steel ( 142 tariff lines ) export tax rebate rate from 11 % to 8 %.

2 , ceramics, partially finished leather and cement , glass export tax rebate rate from 13% , respectively, and 11% to 8% .

3 , part of the export tax rebate rate from non-ferrous materials 13 % to 5 %, 8 % and 11 %.

4, the export tax rebate rate of textiles , furniture, plastics , lighters, individual wood products , from 13% to 11 %.

5 , non-mechanical drive vehicles ( trolleys ) and parts from 17 % to 13%.

Specific product name , and heading in Annex 2 .

(C ) increase the export tax rebate rate of some commodities .

A major technical equipment , some IT products and bio-pharmaceutical products, and part of the national industrial policy to encourage the export of high-tech products, the export tax rebate rate from 13% to 17%.

2, part of processed agricultural products as raw materials , the export tax rebate rate of 5% or 11 % to 13 %.

Specific product name and heading in Annex 3.

( Iv) the execution time.

1 , over the export tax rebate rate adjustment execution ( in the export declaration date) since September 15, 2006 .

2, prior to September 14, 2006 ( including the 14th ) has signed export contracts , where before December 14, 2006 ( including the 14th ) the export declaration for the adjustment of export tax rebate rate of goods , export enterprises can choose continue to adjust export tax rebate rate before refund. However, export enterprises must hold before the Sept. 30, 2006 text of the contract to the tax authorities in charge of export tax rebate registration , filing and late failure after December 15, 2006 declaration of exports, the export tax rebate rate shall be adjusted by execution.

The above is the export contract : Contract signing date , product name , price , quantity, amount , etc. clearly , by exporting enterprises and foreign representatives of both parties sign to confirm or seal , in line with the "Contract Law " and other relevant laws and regulations, real and effective writing export contracts do not meet the requirements of the contract shall not be filed . Upon registration of export contracts are not allowed to modify . Specific export contract record management separately issued by the State Administration of Taxation.

Export enterprises to adopt altered, forged , backdating the date and other means to seek illegal interests , once discovered , the tax authorities shall not be refunded , refund or tax refund has been recovered and will be punished in accordance with the provisions of relevant laws and regulations .

3, prior to September 14, 2006 ( including the 14th ) has signed a coal export prices can not be changed long trade contract before September 30, 2006 has held the contract text signed to the export tax rebate authorities for registration. After the filing of the export contract , granted by the export tax rebate rate finished before the adjustment .

Time export declaration described above are provided " export goods declaration [ export tax rebate ] " Shanghai exit date specified concerns prevail .

Second, the addition of the processing trade ban catalog

Had already canceled the export tax rebate and the elimination of export tax rebate processing trade goods included in the prohibited category . The inclusion of the prohibited category in processing trade imports of goods shall be subject to import duties and import taxes. Prohibited category of specific tariff trade names and relevant departments of the Ministry of Commerce released separately . This provision shall become effective September 15, 2006 . On the commerce department had already approved and in the customs registration of processing trade , import bonded original policy allowed within the validity period is finished . If the maturity unfinished re-exported shall not be postponed , according to the domestic processing trade regulations . By the Ministry of Commerce, General Administration of Customs jointly released a separate announcement based on the spirit.

The above provisions also apply to special customs supervision export processing zones , bonded and so on.