摘要
In mid-November,the Ministry of Finance and the State Administration of Taxation issued a tax circular Notification on Raising Export Tax Rebate Rate of the Value-added Tax for Com- modities including Labor-intensive Products, raising the export tax rebate rate by 9% and 13% respectively for refined copper tubes with a outer diameter no more than 25mm and non- alloy aluminium products including rectangular plates,sheets and strips.This is the first time China has adjusted the export tax for nonfer- rous metal products.The adjustment will have a direct positive effect on improving the busi-