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各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:
经国务院批准,提高机电、成品油等产品的增值税出口退税率。现就有关事项通知如下:
一、将照相机、摄影机、内燃发动机、汽油、航空煤油、柴油等产品的出口退税率提高至17%。提高出口退税率的产品清单见附件。
二、本通知自2016年11月1日起执行。本通知所列货物适用的出口退税率,以出口货物报关单上注明的出口日期界定。
附件:提高出口退税率的产品清单
财政部国家税务总局
2016年11月4日
附件:提高出口退税率的产品清单
