The following announcement is made regarding the adjustment of export tax rebate policies for photovoltaic and other products:

I. Effective April 1, 2026, export VAT rebates for photovoltaic and other related products will be cancelled. See Annex 1 for a detailed product list.

II. From April 1, 2026 to December 31, 2026, the VAT export tax rebate rate for battery products will be reduced from 9% to 6%; from January 1, 2027, the VAT export tax rebate for battery products will be cancelled. See Annex 2 for a detailed product list.

Third, 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.

IV. The export tax rebate rate applicable to the products listed in this announcement shall be determined by the export date indicated on the export customs declaration.

Ministry of Finance and State Taxation Administration

January 8, 2026

The above article is reprinted from news and information from the China Rubber Industry Association.