国家税务总局关于农药出口退税政策的通知
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国税函[2003]1158号

颁布日期:20031022  实施日期:20031022  颁布单位:国家税务总局

  GuoShuiHan [2003] No. 1158

  October 22nd, 2003

  The administrations of state taxation1 of all provinces, autonomous2 regions, municipalities directly under the Central Government, and the cities directly under State planning:

  Upon the approval of the State Council, from January 1st, 2004, the execution of the policy for exemption3 of value added tax on homemade pesticides4 in the production process shall be stopped. With a view to encouraging the export of pesticides, we hereby give our notice concerning the relevant policies of tax refund5 on export of pesticides as follows:

  The tax refund on export of the 48 kinds of pesticides as prescribed in paragraph 3, Article 1 of the “Circular of the Ministry6 of Finance and the State Administration of Taxation concerning the Policy of Exemption of Value Added Tax on Some Agricultural Means of Production” (CaiShui [2001] No. 113) may be handled according to the existing relevant provisions on tax refund from January 1st, 2004, and the export rebate7 rate applied8 thereto shall be 11%.

  The customs commodity codes of the aforesaid export pesticides shall be 3808101910, 38081090, 38082090101, 3808209029, 38083011, and 38083019. The specific date for execution shall be the date indicated by the customs in the “Customs Declaration for Export Goods (the Page for Export Rebate)”。



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1 taxation tqVwP     
n.征税,税收,税金
参考例句:
  • He made a number of simplifications in the taxation system.他在税制上作了一些简化。
  • The increase of taxation is an important fiscal policy.增税是一项重要的财政政策。
2 autonomous DPyyv     
adj.自治的;独立的
参考例句:
  • They proudly declared themselves part of a new autonomous province.他们自豪地宣布成为新自治省的一部分。
  • This is a matter that comes within the jurisdiction of the autonomous region.这件事是属于自治区权限以内的事务。
3 exemption 3muxo     
n.豁免,免税额,免除
参考例句:
  • You may be able to apply for exemption from local taxes.你可能符合资格申请免除地方税。
  • These goods are subject to exemption from tax.这些货物可以免税。
4 pesticides abb0488ed6905584ea91347395a890e8     
n.杀虫剂( pesticide的名词复数 );除害药物
参考例句:
  • vegetables grown without the use of pesticides 未用杀虫剂种植的蔬菜
  • There is a lot of concern over the amount of herbicides and pesticides used in farming. 人们对农业上灭草剂和杀虫剂的用量非常担忧。 来自《简明英汉词典》
5 refund WkvzPB     
v.退还,偿还;n.归还,偿还额,退款
参考例句:
  • They demand a refund on unsatisfactory goods.他们对不满意的货品要求退款。
  • We'll refund your money if you aren't satisfied.你若不满意,我们愿意退款给你。
6 ministry kD5x2     
n.(政府的)部;牧师
参考例句:
  • They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。
  • We probed the Air Ministry statements.我们调查了空军部的记录。
7 rebate GTIxY     
v./n.折扣,回扣,退款;vt.给...回扣,给...打折扣
参考例句:
  • You can claim a rebate on your tax.你可以要求退回部分税款。
  • Customers are to benefit from a rebate on their electricity bills.顾客将从他们的电费退费中得到实惠。
8 applied Tz2zXA     
adj.应用的;v.应用,适用
参考例句:
  • She plans to take a course in applied linguistics.她打算学习应用语言学课程。
  • This cream is best applied to the face at night.这种乳霜最好晚上擦脸用。
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