退税调整丨部分光伏产品出口退税率从13%降至9% The export tax rebate rate for some photovoltaic products is reduced from 13% to 9%
2024年11月15日，财政部、税务总局下发2024年第15号公告《关于调整出口退税政策的公告》，提出：自2024年12月1日起实施：
一、取消铝材、铜材以及化学改性的动、植物或微生物油、脂等产品出口退税。
二、将部分成品油、光伏、电池、部分非金属矿物制品的出口退税率由13%下调至9%。
文件原文如下:
On November 15, 2024, the Ministry of Finance and the State Taxation Administration issued Announcement No. 15 of 2024, titled “Announcement on Adjusting Export Tax Rebate Policies,” proposing that starting from December 1, 2024, the following policy adjustments will be implemented:
1. Cancel the export tax rebate for aluminum, copper, and chemically modified animal,plant or microbial oils and fats.
2. The export tax rebate rate for some refined oil products, photovoltaics, batteries, andsome non-metallic mineral products will be reduced from 13% to 9%.
The original text of the document is as follows:
