Announcement No. 2 of 2026 by the Ministry of Finance and the State Administration of Taxation
The announcement regarding the adjustment of export tax rebate policies for photovoltaic and other products is as follows:
1、 Starting from April 1, 2026, the value-added tax export rebate for photovoltaic and other products will be cancelled. Please refer to Attachment 1 for the specific product list.
2、 From April 1, 2026 to December 31, 2026, the value-added tax export rebate rate for battery products will be reduced from 9% to 6%; Starting from January 1, 2027, the export tax rebate for value-added tax on battery products will be cancelled. Please refer to Attachment 2 for the specific product list.
3、 For the products subject to consumption tax among the above-mentioned products, the export consumption tax policy will not be adjusted, and the consumption tax refund (exemption) policy will continue to apply.
4、 The export tax rebate rate applicable to the products listed in this announcement is defined by the export date indicated on the export goods declaration form.
This is hereby announced.
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