Approved by State Department, in the domestic midseason the fertiliser class products and part of their raw material products are to be imposed Special Export Tax. Now the concerned notice is as follow:
From April 22nd to September 30th in 2008, exportation of the fertiliser class products and part of their raw material products in any forms, in any region and by any enterprise, based on current export tax rate, are to be imposed extra Special Export Tax, whose rate is 100%.
With Special Export Tax on, the formula of total export tax is Due Tax Amount=Price after duty*(export tax rate + Special Export Tax).
Special Export Tax-imposing fertiliser class products and part of their raw material products are ranged in the accessory file. |