Search

The VAT on nitro-cotton powder coating made from retired military propellant; by products from desulfuration of exhaust gas and high-sulfur natural gas associated with coal-fired power plants and various industrial plants; steam, activated carbon, white carbon black, lactic acid, calcium lactate and biogas which are made from waste distiller grains and waste brewing water; electricity and heat generated from gangue, coal slime, stone coal and oil shale; and electricity generated from wind power shall be refunded by 50% upon collection

The VAT on comprehensive use of bio-diesels shall be refunded after collection

The VAT on organic fertilizers shall be exempted

The VAT on aluminium oxide and active calcium silicate which are made from coal ash and gangue; microbial proteins made from sludge; porcelain insulator and calcined kaolin made from gangue; gold, sliver, palladium, rhodium, copper, lead, mercury, tin, bismuth, tellurium, indium, selenium and platinum group metals made from waste batteries, waste photosensitive materials, waste colour developing solutions, dead catalysts, waste bulbs (tubes), electrolyzed wastes, electroplated wastes, waste circuit boards, resin wastes, smoke-dust, wet mud, smelted residues, river bottom sludge, waste motors and scraped cars; gasoline, diesel, waste plastic (rubber) oil, petroleum coke, carbon black, recycled pulp, aluminite powder, modified materials special for automobiles, modified materials special for motorcycles, modified materials special for household electronic appliance, modified materials special for pipes and tubes, recycled polyester materials special for chemical fibre (containing less than 0.5mg/g impurities and less than 1% water), recycled polyethylene terephthalate (PET) resin special for bottles (of which the mass fraction of acetaldehyde is equal to or less than 1ug/g) and recycled plastic products; fibre yarn, weaving cotton, non-woven fabrics, felts, adhesives and recycled polyester products which are made from waste natural fibre, chemical fibre and their products; and graphite alien pieces, graphite blocks, graphite powder and graphite carburant which are made from waste graphite shall be refunded by 50% upon collection

1) The VAT on wood (bamboo, straw crops) fibreboard, wood (bamboo, straw crops) shaving board, blockboard, active carbon, tannin extract, hydrolytic alcohol and carbon rod which are made from raw materials such as the three remains, shoddy and little fuelwood, and crop straws; and cardboard paper made from salix mongolica; shall be refunded upon collection (The tax refund proportion was 100% in 2009, and 80% from 2010 to the present);

2) The VAT on bagasse pulp, bagasse particle board, and various kinds of paper products which are made from bagasse shall be refunded upon collection. (The tax refund proportion was 100% in 2009, 80% in 2010, and 50% from 2011 to the present.)

1) The consumption tax on the pure biodiesel produced in accordance with the national standard of Biodiesel Blend Stock (BD100) for Diesel Engine Fuels and from raw materials of which the amount of the waste animal oil and vegetable oil is no less than 70% shall be exempted;
2) The consumption tax on the imported biodiesel and biodiesel blend meeting the national standard of Biodiesel Bend Stock (BD100) for Diesel Engine Fuels shall be exempted;
3) The consumption tax on industrial oils such as lubricant base oil, gasoline and diesel which are made from reclaimed used mineral oils shall be exempted.

50% of the VAT on the electrical products produced by solar energy shall be refunded upon collection

For hydroelectric power stations with installed capacity exceeding one million KW (including pumped-storage power stations) selling self-produced electrical power products:
1) The portion in the actual VAT tax burden that exceeds 8% shall be refunded upon collection from 1 January 2013 to 31 December 2015;
2) The portion in the actual VAT tax burden that exceeds 12% shall be refunded upon collection from 1 January 2016 to 31 December 2017%.

1) The vehicle and vessel tax on the energy-saving vehicles and vessels conform to the standards shall be allowed a reduction by half;
2) The vehicle and vessel tax on the new energy vehicles and vessels conform to the standards shall be exempted;
3) The vehicle purchase tax on the new energy vehicles that are listed in the Catalogue of the Models of New Energy Vehicles Exempted from Vehicle Purchase Tax shall be exempted.

For purchased passenger cars with an engine capacity of no more than 1.6 litres:
1) The vehicle purchase tax shall be levied at a reduced rate of 5%;
2) The vehicle purchase tax shall be levied at a reduced rate of 7.5%.