Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced the cancellation of export VAT rebates for photovoltaic products starting April 1, 2026, with a reduction in the VAT export rebate rate for battery products from 9% to 6% until December 31, 2026, followed by a complete cancellation from January 1, 2027 [1] Summary by Category Policy Changes - From April 1, 2026, the export VAT rebate for photovoltaic products will be eliminated [1] - The VAT export rebate rate for battery products will be reduced from 9% to 6% from April 1, 2026, to December 31, 2026 [1] - Starting January 1, 2027, the export VAT rebate for battery products will also be canceled [1] Taxation Implications - The consumption tax policy for products subject to consumption tax will remain unchanged, continuing to apply the consumption tax rebate (exemption) policy [1] - The applicable export rebate rates for the listed products will be determined based on the export date indicated on the customs declaration [1]
财政部、税务总局：自2026年4月1日起，取消光伏等产品增值税出口退税
Sou Hu Cai Jing·2026-01-09 10:15