The policies on tax refund for export of crude oil, wood, paper pulp, fine goat hair, eels, rare earth minerals, phosphorus ores, natural graphite and other goods listed in Annex 3 shall be cancelled.
取消原油、木材、纸浆、山羊绒、鳗鱼苗、稀土金属矿、磷矿石、天然石墨等附件三所列明货物的出口退税政策。
The last part is for the method of optimizing the export tax refund system.
第四部分对完善出口退税制度的做法进行了论述。
For products applied for export by export enterprise but actually not leaving the territory, tax refund is not handled.
对出口企业报关出口但不实际离境的产品，不予办理退税。
For the enterprises with new export business, the tax refund should be included in the normal classification management system upon expiration of the 12 months.
对新发生出口业务的企业，12个月以后退税纳入正常分类管理。
Export goods for tax refund happened after refund or shut out tax refunded, capture the contrary in accounting entries.
出口货物办理退税后发生的退货或者退关补缴已退回税款的，作相反的会计分录。
For the refundable tax incurred in small-sized export enterprises or enterprises with new export business, the tax refund review period should 12 months.
对小型出口企业和新发生出口业务的企业发生的应退税额，退税审核期为12个月。
Failure to obtain supporting documents for tax refund (exemption) on export application within the specified period due to adoption of central declaration;
因采用集中等报关方式无法在期限内取得有关出口退（免）税单证；
Responsible for applying for export tax refund monthly, ensure get all of the tax which should be refunded;
负责出口退税的申报工作，确保税金应退全退；
Other base metals and their products (except commodities and aluminum foil. aluminum tubes, aluminum structures, etc. for which export tax refund has been abolished or abolished this time, down to 5%;
其它贱金属及其制品（除已经取消和本次取消出口退税商品以及铝箔、铝管、铝制结构体等）出口退税率下调至5%；
Other base metals and their products (except commodities and aluminum foil. aluminum tubes, aluminum structures, etc. for which export tax refund has been abolished or abolished this time, down to 5%;
其它贱金属及其制品（除已经取消和本次取消出口退税商品以及铝箔、铝管、铝制结构体等）出口退税率下调至5%；
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