Ministry of Finance: the VAT export rebate rate of corn deeply processed products is restored to 13%.
Finance and tax (2016) No. 92
Financial departments (bureaus), State Taxation Bureaus and Finance Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and municipalities separately listed on the State plan:
With the approval of the State Council, the VAT export rebate rate for corn starch, alcohol and other deeply processed corn products will be restored to 13% from September 1, 2016. The list of corn deep processing products is attached. The export tax rebate rate applicable to the goods listed in this notice shall be defined by the export date indicated on the customs declaration of the export goods.
Attachment: list of corn deep processing products
Corn deep processing product list number product name adjusted rebate rate (%) 111081200 Corn starch 13221039010 monosodium glutamate 13322071000 concentration of unmodified ethanol 13423031000 residue and similar products 13529054200 pentaerythritol 13629054300 mannitol 13729054400 sorbitol 13829181100 lactic acid and its salts 13929181600 gluconic acid and its salts and esters 131029224110 lysine 13
Ministry of Finance
State Administration of Taxation
August 19, 2016
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