法律法規(guī)

兩部門發(fā)文調(diào)整出口退稅政策，2024年12月1日起實施

發(fā)布時間 : 2024-11-21 10:11:23

財政部國家稅務總局

關于調(diào)整出口退稅政策的公告

財政部稅務總局公告2024年第15號

現(xiàn)就調(diào)整鋁材等產(chǎn)品出口退稅政策有關事項公告如下:　

一、取消鋁材、銅材以及化學改性的動、植物或微生物油、脂等產(chǎn)品出口退稅。具體產(chǎn)品清單見附件1?！　　　?/span>

二、將部分成品油、光伏、電池、部分非金屬礦物制品的出口退稅率由13%下調(diào)至9%。具體產(chǎn)品清單見附件2。

三、本公告自2024年12月1日起實施。本公告所列產(chǎn)品適用的出口退稅率以出口貨物報關單注明的出口日期界定?！　　　?/span>

特此公告。　　　　

附件：
https://fgk.chinatax.gov.cn/zcfgk/c102416/c5235887/content.html

財政部?稅務總局

2024年11月15日

上一篇：一文了解 | 集成電路和軟件企業(yè)所得稅減免優(yōu)惠政策下一篇：一圖了解：跨境電商出口海外倉出口退（免）稅備案的操作流程

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