Administration of Tax Levy & CollectionIn case of divergence of interpretation, the Chinese text shall prevail.

Circular on Issuing Library Version B 2017 of Tax Refund Rates for Export

Document No.:Shu iZong Han[2017] No. 248

Taxes:Comprehensive Taxation,Administration of Tax Levy & Collection

Date of Promulgation:

IssueDepartment:State Administration of Taxation

Date of Implementatio:2017-06-28


State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state budgetary plan,

In accordance with the adjustment of tax refund rates as stated in the Circular of the Ministry of Finance and the State Administration of Taxation on Policies Concerning Simplifying and Consolidating VAT Rates (Cai Shui [2017] No.37), the State Administration of Taxation has worked out the library version B 2017 of tax refund ratesfor exportand hereby announce relevant issues as follows:
Article I The library is placed under the catalogue of “software release” on the FTP communication server ( of the State Administration of Taxation. Please download it in a timely manner and upgrade the library in the verification system of export tax refund. The state taxation bureaus of all places shall deliver the library to exporters.

Article II The problems encountered in the execution process shall be reported to the State Administration of Taxation in time. The change of export tax refund rates without authorization is strictly prohibited.


The State Administration of Taxation

June 28th, 2017

Customer service

88393678(Information Support) Support)

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