国发（1995）29号
颁布日期：19951006 　实施日期：19951006 　颁布单位：国务院

各省、自治区、直辖市人民政府，国务院各部委、各直属机构：

我国自1985年开始实行的出口退税政策，对鼓励外贸出口，扩大创汇，促进国民经济发展，发挥了积极作用。但是，目前出口退税工作存在着少征多退、退税规模超出财政负担能力等问题，为了既支持外贸的发展，同时又兼顾到财政的实际情况，国务院决定调低出口货物退税率。现通知如下：

一、1996年1月1日（含1月1日）以后报关离境的出口货物按下列税率计算退税：

（一）煤炭、农产品出口退税率仍为3%；

（二）以农产品为原料加工的工业品和按13%的税率征收增值税的其他货物，出口退税率由10%调减为6%；

（三）按17%的税率征收增值税的其他货物，出口退税率由14%调减为9%.

二、1995年12月31日（含12月31日）以前出口的货物未退税的，继续按原规定的退税率计算退税，并结转到1996年1月1日以后，经税务部门严格审核，按出口的时间先后办理退税。

CIRCULAR OF THE STATE COUNCIL ON LOWERING THE RATES OF TAX REFUND FOR EXPORT
（October 6， 1995）

The state policy on tax refunds for export， having been implemented since 1985， has played a positive role in encouraging export trade， adding to foreign exchange earnings and promoting the development of the national economy. However， there are some problems existing at present， such as less payment with more refund， and a refund scale extending beyond financial burdens. With a view to giving consideration to both foreign trade development and the financial situation， the State Council has decided to lower the rates of tax refund for export. Relevant stipulations are hereby notified as follows：

1. With regard to export goods declared and leaving the country after January 1， 1996 （inclusive）， the refund sum shall be calculated at the following rates：

（1） For coal and agricultural products， the rate of tax refund for export shall remain at 3 percent；

（2） For industrial products processed with agricultural products as raw materials and other goods on which a value-added tax is collected at the rate of 13 percent， the rate of tax refund for export shall be lowered from 10 percent to 6 percent； and

（3） For other goods on which a value-added tax is collected at the rate of 17 percent， the rate of tax refund for export shall be lowered from 14 percent to 9 percent.

2. Where any goods are exported prior to December 31， 1995 （inclusive） but for which the relevant refund has not been settled before that date， the refund sum shall be calculated at the original rates， and shall be carried forward in the period after January 1， 1996. The refunds shall be conducted in order of the dates of export after strict examination by the taxation department.