Ministry of Finance, State Administration of Taxation: Increase the VAT refund rate for part of Information Technology (IT) products

In 10 December 2004, the Ministry of Finance, State Administration of Taxation announced the notice "Chaishui [2004] No. 200". As approved by the State Council, the VAT refund rate for part of IT products will be increased to 17%. This notice will enter into force from 1 November 2004 onwards.

The VAT refund rate of the following IT products will be increased from 13% to 17%.
- IC chip
- Discrete devices part
- Mobile communication system base
- Ethernet Switcher
- Router
- Mobile phone (car mobile phone)
- Micro digital auto data processor
- LCD Monitor
- Cathode-ray monitor
- Hard disk drive (HDD)
- Random Access Memory (RAM)
- CNC Machine

財政部 中國國家稅務總局於2004年12月10日頒佈了財稅[2004]200號。經國務院批准自2O04年11月1日起，對部分資訊技術(IT)產品出口退稅率提高到17％。

出口退稅率由現行的13％提高到17％的IT產品包括：積體電路、分立器件(部分)、移動通訊基地站、乙太網路交換機、路由器、手持(車載)無線電話、其他微型數位式自動資料處理機、系統形式的微型機、液晶顯示器、陰極射線顯示器、硬碟驅動器、未列名數位式自動資料處理機設備、其他存儲部件、數控機床。