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 taxation of all provinces， autonomous 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 exemption of value added tax on homemade pesticides 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 refund 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 Ministry 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 rebate rate applied 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）”。