Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced changes to the export tax refund policies for photovoltaic products and battery products, effective from April 1, 2026, which may impact the industry dynamics and profitability of companies involved in these sectors [1] Group 1 - From April 1, 2026, the export tax refund for photovoltaic products will be canceled [1] - The export tax refund rate for battery products will be reduced from 9% to 6% from April 1, 2026, until December 31, 2026 [1] - Starting January 1, 2027, the export tax refund for battery products will also be canceled [1] Group 2 - The announcement specifies that products subject to consumption tax will not see changes in their export consumption tax policies, which will continue to apply [1] - The applicable export refund rates for the listed products will be determined based on the export date indicated on the customs declaration [1]
4月1日起,取消光伏等产品增值税出口退税
第一财经·2026-01-09 10:21