The Ministry of Finance and the State Taxation Administration issued an announcement on adjusting the export tax rebate policy for PV and other products, with the following content:
I. Starting from April 1 2026, the VAT export rebate for PV and other products will be canceled.
II. From April 1 2026 to December 31 2026, the VAT export rebate rate for cell products will be reduced from 9% to 6%; starting from January 1 2027, the VAT export rebate for cell products will be canceled.
III. For products subject to consumption tax among the above, the export consumption tax policy will not be adjusted and will continue to apply the consumption tax refund (exemption) policy.
IV. The applicable export rebate rates for the products listed in this announcement are determined based on the export date noted on the customs declaration form for exported goods.
