MOF · STA · Cambridge China Bridge
中国出口退税率调整：按 HS 编码查找
供采购方核对工厂报价时参考。税率与商品编码来自财政部、税务总局公告及税务总局退税率文库。本页记录政策变动，不能用于直接认定现行退税率。
政策列表最近检查日期:
历史数据已核验至2026年10月19日。后续列表检查仅发现待人工审核的文件，不会自动更新下表税率。
按 HS 编码查找政策变动
请输入数字，不含空格或标点。可按附件编码前缀查找，也可输入其涵盖的更长编码。保留历史编码及税务扩展码；商品范围请以附件名称为准。
当前显示全部已收录公告。
政策调整时间线
关于调整部分产品出口退税政策的公告
财政部 税务总局公告2026年第29号
成文日期: · 生效日期: · 官方原文
| 产品分组 | 附件商品编码 | 出口退税率 | 生效日期 |
|---|---|---|---|
| 新能源汽车产品清单 | 67 · 87012400, 87024010, 8702402010… 展开全部编码87012400, 87024010, 8702402010, 8702402090, 87024030, 87036011, 87036012, 87036013, 87036019, 87036021, 87036022, 87036023, 87036029, 87036031, 87036032, 87036033, 87036039, 87036041, 87036042, 87036043, 87036049, 87036051, 87036052, 87036053, 87036059, 87036061, 87036062, 87036063, 87036069, 87036071, 87036072, 87036073, 87036079, 87037011, 87037012, 87037013, 87037019, 87037021, 87037022, 87037023, 87037029, 87037031, 87037032, 87037033, 87037039, 87037041, 87037042, 87037043, 87037049, 87037051, 87037052, 87037053, 87037059, 87037061, 87037062, 87037063, 87037069, 87037071, 87037072, 87037073, 87037079, 87038010, 87038090, 87041030, 87046000, 87091110, 87091190 | 13% → 9% | 已公布，尚未生效 |
| 电子烟设备装置等产品清单（含竹地板、竹胶合板、竹筷等竹制品） | 23 · 24041910, 24041990, 29397910… 展开全部编码24041910, 24041990, 29397910, 8543400010, 4409211090, 4409219090, 4412101999, 4412102099, 4412109390, 4412109490, 4412109590, 4412109990, 44187320, 44187390, 4418810090, 4418820090, 4418830090, 4418890090, 4418910090, 4419110090, 4419121090, 4419129090, 4421911090 | 13% → 0% (取消退税) | 已公布，尚未生效 |
| 电子烟设备装置等产品清单（含竹地板、竹胶合板、竹筷等竹制品） | 1 · 14011000 展开全部编码14011000 | 9% → 0% (取消退税) | 已公布，尚未生效 |
关于调整光伏等产品出口退税政策的公告
财政部 税务总局公告2026年第2号
成文日期: · 生效日期: · 官方原文
| 产品分组 | 附件商品编码 | 出口退税率 | 生效日期 |
|---|---|---|---|
| 光伏等产品清单 | 77 · 2404120000, 28269020, 28352520… 展开全部编码2404120000, 28269020, 28352520, 28353110, 28353190, 28353911, 28416910, 2841900010, 28429030, 28429060, 28539030, 28539050, 29032200, 2904990090, 29051100, 29053100, 2905399002, 29191000, 2919900020, 29199000303, 29199000902, 29201900103, 2920190090, 29202100, 29202200, 29202300, 29202400, 29202910002, 2920299090, 2922299090, 2926909090, 29299020, 29299030, 29299090103, 2929909014, 2929909015, 29309030002, 2930909042, 29309090452, 29309090462, 29314100, 29314200, 29314300, 29314400002, 29314500, 29314600, 29314700, 29314800, 2931499010, 29314990202, 29314990303, 29314990902, 29315100002, 29315200, 29315300, 29315400002, 2931590001, 29315900402, 29315900502, 29315900602, 29315900702, 29315900902, 29339200, 29393000, 38019010, 38248900, 38249100, 38249200, 3824999950, 39041090, 39042100, 39042200, 39072100, 39072990, 39100000, 39112000, 8543400090 | 13% → 0% (取消退税) | |
| 光伏等产品清单 | 172 · 25041091, 29199000302, 29199000901… 展开全部编码25041091, 29199000302, 29199000901, 29201900102, 29202910001, 29299090102, 29309030001, 29309090451, 29309090461, 29314400001, 29314990201, 29314990302, 29314990901, 29315100001, 29315400001, 29315900401, 29315900501, 29315900601, 29315900701, 29315900901, 38180014, 38180015, 68022120, 68029110, 68029190, 68029210, 68029290, 68029311, 68029319, 68029390, 68029910, 68029990, 68030010, 68030090, 68041000, 68042110, 68042190, 68042210, 68042290, 68042310, 68042390, 68043010, 68043090, 68051000, 68052000, 68053000, 68061010, 68061090, 68080000, 68091100, 68091900, 68099000, 68101100, 68101910, 68101990, 68109110, 68109190, 68109910, 68109990, 68114010, 68114020, 68114030, 68114090, 68118100, 68118200, 68118910, 68118990, 68128000, 68129100, 68129910, 68129920, 68129990, 68132010, 68132090, 68138100, 68138900, 68141000, 68149000, 68151200, 68151310, 68151390, 69039000, 69041000, 69049000, 69051000, 69059000, 69060000, 69072110, 69072190, 69072210, 69072290, 69072310, 69072390, 69073010, 69073090, 69074010, 69074090, 69091100, 69091200, 69091900, 69099000, 69101000, 69109000, 69111011, 69111019, 69111021, 69111029, 69119000, 69120010, 69120090, 69131000, 69139000, 69141000, 69149000, 70010010, 70010090, 70023200, 70023900, 7003190001, 7005290002, 70060000, 70071110, 70071190, 70071900, 70072110, 70072190, 70072900, 70080010, 70080090, 70091000, 70099100, 70099200, 70101000, 70102000, 70109010, 70109020, 70109030, 70109090, 70112010, 70112090, 70119010, 70131000, 70132200, 70132800, 70133300, 70133700, 70134100, 70134200, 70134900, 70139100, 70139900, 70140010, 70140090, 70151010, 70151090, 70159020, 70161000, 70169010, 70169090, 70171000, 70172000, 70179000, 70181000, 70182000, 70189000, 70198010, 70199099, 70200011, 70200013, 70200091, 85414200, 85414300 | 9% → 0% (取消退税) | |
| 电池产品清单 | 22 · 8506101110, 8506101210, 8506101910… 展开全部编码8506101110, 8506101210, 8506101910, 8506101990, 8506109010, 8506109090, 8506400010, 8506400090, 85065000, 8506600010, 8506600090, 8506800011, 8506800019, 8506800091, 8506800099, 85069010, 85069090, 85075000, 85076000, 85078030, 85078090, 85079090 | 9% → 6% | |
| 电池产品清单 | 22 · 8506101110, 8506101210, 8506101910… 展开全部编码8506101110, 8506101210, 8506101910, 8506101990, 8506109010, 8506109090, 8506400010, 8506400090, 85065000, 8506600010, 8506600090, 8506800011, 8506800019, 8506800091, 8506800099, 85069010, 85069090, 85075000, 85076000, 85078030, 85078090, 85079090 | 6% → 0% (取消退税) | 已公布，尚未生效 |
关于调整出口退税政策的公告
财政部 税务总局公告2024年第15号
成文日期: · 生效日期: · 官方原文
| 产品分组 | 附件商品编码 | 出口退税率 | 生效日期 |
|---|---|---|---|
| 铝材、铜材以及化学改性的动、植物或微生物油、脂等产品 | 59 · 15180000, 74071010, 74072111… 展开全部编码15180000, 74071010, 74072111, 74072119, 74072190, 74072900, 74081100, 74081900, 74082100, 74082210, 74082900, 74091110, 74091190, 74091900, 74092100, 74092900, 74093100, 74093900, 74094000, 74099000, 74101100, 74101210, 74101290, 74102110, 74102190, 74102210, 74102290, 74111011, 74111019, 74111020, 74111090, 74112110, 74112190, 74112200, 74112900, 76042100, 7604291010, 76042990, 76061121, 76061129, 76061191, 76061199, 76061220, 76061230, 76061251, 76061259, 76061290, 76069100, 76069200, 76071110, 76071120, 76071190, 76071900, 76072000, 76081000, 76082010, 76082091, 76082099, 76090000 | 13% → 0% (取消退税) | |
| 部分成品油、光伏、电池、部分非金属矿物制品 | 209 · 25041091, 27101210, 27101911… 展开全部编码25041091, 27101210, 27101911, 27101923, 38180019, 68022120, 68029110, 68029190, 68029210, 68029290, 68029311, 68029319, 68029390, 68029910, 68029990, 68030010, 68030090, 68041000, 68042110, 68042190, 68042210, 68042290, 68042310, 68042390, 68043010, 68043090, 68051000, 68052000, 68053000, 68061010, 68061090, 68080000, 68091100, 68091900, 68099000, 68101100, 68101910, 68101990, 68109110, 68109190, 68109910, 68109990, 68114010, 68114020, 68114030, 68114090, 68118100, 68118200, 68118910, 68118990, 68128000, 68129100, 68129910, 68129920, 68129990, 68132010, 68132090, 68138100, 68138900, 68141000, 68149000, 68151200, 68151310, 68151390, 69039000, 69041000, 69049000, 69051000, 69059000, 69060000, 69072110, 69072190, 69072210, 69072290, 69072310, 69072390, 69073010, 69073090, 69074010, 69074090, 69091100, 69091200, 69091900, 69099000, 69101000, 69109000, 69111011, 69111019, 69111021, 69111029, 69119000, 69120010, 69120090, 69131000, 69139000, 69141000, 69149000, 70010010, 70010090, 70023200, 70023900, 7003190001, 7005290002, 70060000, 70071110, 70071190, 70071900, 70072110, 70072190, 70072900, 70080010, 70080090, 70091000, 70099100, 70099200, 70101000, 70102000, 70109010, 70109020, 70109030, 70109090, 70112010, 70112090, 70119010, 70131000, 70132200, 70132800, 70133300, 70133700, 70134100, 70134200, 70134900, 70139100, 70139900, 70140010, 70140090, 70151010, 70151090, 70159020, 70161000, 70169010, 70169090, 70171000, 70172000, 70179000, 70181000, 70182000, 70189000, 70191100, 70191200, 70191300, 70191400, 70191500, 70191900, 70196100, 70196200, 70196310, 70196320, 70196390, 70196410, 70196490, 70196510, 70196590, 70196610, 70196690, 70196910, 70196920, 70196930, 70196990, 70197100, 70197210, 70197290, 70197310, 70197390, 70198010, 70198020, 70198090, 70199021, 70199029, 70199091, 70199092, 70199099, 70200011, 70200013, 70200091, 8506101110, 8506101210, 8506101910, 8506101990, 8506109010, 8506109090, 8506400010, 8506400090, 85065000, 8506600010, 8506600090, 8506800011, 8506800019, 8506800091, 8506800099, 85069010, 85069090, 85075000, 85076000, 85078030, 85078090, 85079090, 85414200, 85414300 | 13% → 9% |
关于取消钢铁产品出口退税的公告
财政部 税务总局公告2021年第25号
成文日期: · 生效日期: · 官方原文
| 产品分组 | 附件商品编码 | 出口退税率 | 生效日期 |
|---|---|---|---|
| 取消出口退税的钢铁产品清单 | 23 · 72091510, 72091590, 72091610… 展开全部编码72091510, 72091590, 72091610, 72091690, 72091710, 72091790, 72091810, 72091890, 72101200, 72103000, 72104900, 72106100, 72251100, 72251900, 72255000, 72259100, 72259200, 72261100, 72261900, 73021000, 73042910, 73042920, 73042930 | 13% → 0% (取消退税) |
关于取消部分钢铁产品出口退税的公告
财政部 税务总局公告2021年第16号
成文日期: · 生效日期: · 官方原文
| 产品分组 | 附件商品编码 | 出口退税率 | 生效日期 |
|---|---|---|---|
| 取消出口退税的钢铁产品清单 | 146 · 72052100, 72092500, 72092600… 展开全部编码72052100, 72092500, 72092600, 72092700, 72092800, 72099000, 72101100, 72102000, 72104100, 72105000, 72106900, 72107010, 72107090, 72109000, 72124000, 72141000, 72172000, 72173010, 72173090, 72191100, 72191210, 72191290, 72191319, 72191329, 72191419, 72191429, 72192100, 72192200, 72192300, 72192410, 72192420, 72192430, 72193100, 72193210, 72193290, 72193310, 72193390, 72193400, 72193500, 72199000, 72201100, 72201200, 72202020, 72202030, 72202040, 72209000, 72210000, 72221100, 72221900, 72222000, 72223000, 72224000, 72230000, 72253000, 72254010, 72254099, 72259910, 72259990, 72262000, 72269110, 72269199, 72269200, 72269910, 72269920, 72269990, 72271000, 72272000, 72279090, 72281000, 72283090, 72284000, 72285000, 72286000, 72287010, 72287090, 72288000, 72292000, 72299010, 72299090, 73011000, 73012000, 73023000, 73024000, 73029010, 73029090, 73030010, 73030090, 73041110, 73041120, 73041130, 73041190, 73041910, 73041920, 73041930, 73041990, 73042210, 73042290, 73042310, 73042390, 73042400, 73043110, 73043120, 73043190, 73043910, 73043920, 73043990, 73044110, 73044190, 73044910, 73044990, 73045110, 73045120, 73045190, 73045910, 73045920, 73045990, 73049000, 73051100, 73051200, 73051900, 73052000, 73053100, 73053900, 73059000, 73061100, 73061900, 73062100, 73062900, 73063011, 73063019, 73063090, 73064000, 73065000, 73066100, 73066900, 73069000, 73071100, 73071900, 73072100, 73072200, 73072300, 73072900, 73079100, 73079200, 73079300, 73079900 | 13% → 0% (取消退税) |
关于提高部分产品出口退税率的公告
财政部 税务总局公告2020年第15号
成文日期: · 生效日期: · 官方原文
| 产品分组 | 附件商品编码 | 出口退税率 | 生效日期 |
|---|---|---|---|
| 提高出口退税率的产品清单 | 380 · 0101210090, 0101290090, 0101301090… 展开全部编码0101210090, 0101290090, 0101301090, 0101309090, 01019000, 01022100, 01022900, 0102310090, 0102390090, 0102901090, 0102909090, 01031000, 01039110, 01039120, 01039200, 01041010, 01041090, 01042010, 01042090, 01051110, 01051190, 01051210, 01051290, 01051310, 01051390, 01051410, 01051490, 01051510, 01051590, 01059410, 01059490, 01059910, 01059991, 01059992, 01059993, 01059994, 01061110, 01061190, 01061211, 01061219, 01061221, 01061229, 0106131090, 0106139090, 0106141090, 0106149090, 0106191090, 0106199090, 01062011, 01062019, 0106202010, 0106202029, 0106202099, 0106209090, 01063110, 01063190, 01063210, 01063290, 0106331090, 0106339090, 0106391090, 01063921, 01063923, 0106392990, 0106399090, 01064110, 01064190, 0106491090, 0106499001, 0106499090, 0106901190, 0106901990, 0106909090, 02011000, 02012000, 0201300010, 02021000, 02022000, 0202300010, 02031110, 02031190, 02031200, 02031900, 02032110, 02032190, 02032200, 02041000, 02042100, 02042200, 02042300, 02043000, 02044100, 02044200, 0205000090, 02062100, 02062200, 02062900, 02063000, 02064100, 02064900, 02068000, 02069000, 02071100, 02071200, 02071329, 02071422, 02071429, 02072400, 02072500, 02072600001, 02072700001, 02074100, 02074200, 02074300, 02074400001, 02074500001, 02075100, 02075200, 02075300, 02075400001, 02075500001, 02076000001, 02083000, 02084000, 02085000, 0208600090, 02089010, 02091000, 02099000, 02101110, 02101190, 02101200, 0210200090, 02109100, 02109200, 02109300, 0210990090, 0301110090, 03028910, 03028920, 03028930, 03028940, 03071900, 0307911090, 03089012, 04011000001, 04012000001, 04014000001, 04015000001, 04029100001, 04029900001, 0407110090, 04079010, 04079020, 04089100001, 05021020001, 05021030, 0502902090, 05040021, 05040029, 05040090, 05059010, 0507100010, 0507100030, 0507100090, 05079010, 05079020, 0507909090, 05100010, 05100020, 05100040, 0510009090, 0511911190, 0511911990, 0511991090, 0511992090, 05119930, 05119940101, 05119940901, 0511999090, 06011010, 0601109110, 0601109199, 0601109910, 0601109999, 0601200010, 0601200020, 0601200099, 0602100090, 06022090, 06023010, 06023090, 06024010, 06024090, 06029010, 06029092, 06029093002, 0602909410, 06029095, 0602909910, 0602909920, 0602909999, 06031100, 06031200, 06031300, 06031400, 06031500, 0603190090, 0603900090, 06042010, 0604209090, 06049010, 0604909090, 07099100, 07099200, 07102210002, 07108020002, 07108030002, 07112000, 07115990, 07119031, 07119034, 07119039, 07129020002, 07129030002, 07129040002, 07129091002, 07136010, 08012100, 08012200, 08022100, 08024290, 08026110, 08026190, 08027000, 08028000, 08029020, 08044000, 08045010, 08045020, 08045030, 08052110, 08052200, 08054000, 08055000, 08061000, 08071100, 08071910, 08071920, 08071990, 08072000, 08083020, 08091000, 08092100, 08094000, 08105000, 08106000, 08109010, 08109030, 08109040, 08109050, 08109060, 08109070, 08109080, 08121000, 08134010, 08134020, 08134030, 08134040, 09011100, 09011200, 09019010, 09021010001, 09021090001, 09022010001, 09022090001, 09023010001, 09023020001, 09023090001, 09024010001, 09024020001, 09024090001, 09041100, 09042200001, 09051000, 09052000, 09061100, 09061900, 09071000, 09072000, 09081100, 09081200, 09082100, 09082200, 09083100, 09092100, 09093100, 09096110, 09096190, 09101200, 09102000001, 09103000, 09109900001, 12030000, 1207101090, 1207109090, 12072100, 12072900, 12073010, 12073090, 12079991, 12079999, 12129100, 12129300, 12129400, 13012000, 13019010, 13019020, 13019030, 1301904090, 1301909010, 1301909020, 1301909099, 13021910, 13021920, 15029000, 16010030901, 16023991001, 18010000001, 18020000, 19012000001, 19021100, 19024000001, 20086090001, 20089100001, 20089932001, 20089933001, 20089939001, 21061000001, 21069090901, 23032000001, 38085200001, 38085910101, 38085910901, 38085990101, 38085990901, 38086100001, 38086200001, 38086900, 38089111001, 38089112001, 38089119001, 38089190, 38089210001, 38089290101, 38089290211, 38089290291, 38089290901, 38089311, 38089319, 38089391, 38089399, 38089910001, 38089990001, 5102191090, 5103109090, 51032010, 5103209090, 5103300090, 51040010, 53050092, 71011011001, 71011019001, 71011091001, 71011099001, 71012110, 71012190, 71022100001, 71022900001, 71031000001 | 6% → 9% | |
| 提高出口退税率的产品清单 | 103 · 15153000, 15159010, 15159020… 展开全部编码15153000, 15159010, 15159020, 15159030, 28281000, 28332930, 28352520, 38085200002, 38085910102, 38085910902, 38085990102, 38085990902, 38086100002, 38086200002, 38089111002, 38089112002, 38089119002, 38089210002, 38089290102, 38089290212, 38089290292, 38089290902, 38089400, 38122000, 38123100, 38123910, 38123990, 38241000, 38248600, 38248700, 38248800, 38249100, 38249993, 3824999950, 3824999970, 3824999991, 3824999999, 42060000, 43021100, 4302191020, 4302192090, 43021930, 4302199090, 4302200090, 4302301010, 4302309090, 4412310010, 4412310020, 4412941010, 4412941020, 44129910102, 44129910202, 4415100010, 4415209010, 4418109010, 4418200010, 4418990010, 4419909010, 4420909010, 4421100010, 48181000, 48182000, 48183000, 68080000, 7003190001, 71011011002, 71011019002, 71011091002, 71011099002, 71012210, 71012290, 71022100002, 71022900002, 71031000002, 71039100, 71039910, 71039920, 71039930, 71039940, 71039990, 71041000, 71042090, 71049011, 71049019, 71049099, 71051020, 71059000, 71070000, 71090000, 71110000002, 71123010, 71129910, 7113119090, 7113209090, 7114110090, 71142000902, 7115901010, 71159010902, 71159090002, 71161000, 71162000002, 71181000, 96200000002 | 6% → 13% | |
| 提高出口退税率的产品清单 | 979 · 28112210, 28112290, 28129011… 展开全部编码28112210, 28112290, 28129011, 28272000, 28353911, 28362000, 28363000, 29011000, 29012100, 29012200, 29012310, 29012320, 29012330, 29012420, 29012910, 29012920, 29012990102, 2901299090, 29021100, 29021910, 29021920, 29021990112, 29021990122, 2902199090, 29024100, 29024200, 29025000, 29026000, 29027000, 29029010, 29029020, 29029030, 29029090002, 29031100, 29031200, 29031300, 29031400, 29031910, 29031990, 29032100, 29032200, 29032300, 29032910, 29032990, 29033910, 2903399010, 29037200, 29037300, 29037400, 29037500, 29037600, 29037710, 29037720, 29037800, 29037910, 29037990, 29039110, 29039190102, 2903919090, 29039300, 29039400, 29039910, 29039920, 2903999010, 2903999030, 2903999090, 29041000, 29042010, 29042020, 29042030, 29042040, 29042090, 29043100, 29043200, 29043300, 29043400, 29043500, 29043600, 2904990090, 29051210, 29051220, 29051410, 29051420, 29051430, 29051690, 29051700, 29051910, 29052290, 29053100, 29053200, 29053910, 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73218200, 73221100, 73221900, 73229000, 73231000, 73239100, 73251010, 73251090, 73259100, 73259910, 73259990, 73261910, 73261990, 73262010, 73269011, 73269019, 73269090, 74181010, 74181020, 74181090, 74182000, 74199190, 74199920, 74199930, 74199940, 74199950, 74199999, 75040010, 75040020, 75051100, 75052100, 75061000, 78041100, 80070030, 81019600, 81029600, 8104902010, 8106009010, 8109900010, 81129910, 82011000102, 82011000902, 82013000102, 82013000902, 82014000102, 82014000902, 82015000102, 82015000902, 82019090102, 82019090902, 82021000002, 82084000002, 82111000, 82119100, 82119200, 82121000, 82122000, 82129000, 82130000, 82141000, 82142000, 82149000, 82151000, 82152000, 82159100, 83011000, 83013000, 83014000, 83015000, 83016000, 83017000, 83024200, 83040000, 83051000, 83052000, 83059000, 83061000, 83062100 | 10% → 13% | |
| 提高出口退税率的产品清单 | 2 · 32041700, 70010000 展开全部编码32041700, 70010000 | 0% → 13% |
关于对国际航行船舶加注燃料油实行出口退税政策的公告
财政部 税务总局 海关总署公告2020年第4号
成文日期: · 生效日期: · 官方原文
| 产品分组 | 附件商品编码 | 出口退税率 | 生效日期 |
|---|---|---|---|
| 对国际航行船舶在我国沿海港口加注的燃料油 | 1 · 27101922 展开全部编码27101922 | 0% → 13% |
没有找到您的产品？
已收录公告中没有变动记录，不代表已确认您的退税率。请工厂核对现行商品编码、商品名称、出口日期和适用条件，或使用税务总局查询入口。编码匹配本身不能确定商品归类或退税资格。本页的0表示所引公告取消退税，不等于一律免征增值税。
税务总局出口退税率查询对工厂报价可能有什么影响？
采用免抵退税办法的生产型出口企业，不能免征和抵扣的进项税额会计入出口成本。暂不考虑免税购进原材料等抵减因素，可粗略理解为：
不得免征和抵扣的进项税额 ≈ 人民币离岸价（FOB）×（适用增值税税率 − 出口退税率）
对适用13%增值税税率的产品，退税率从13%降至9%，工厂成本可能增加至多约FOB金额的4%。原13%退税被取消时，用简化口径比较，影响规模可能达到FOB金额的约13%。工厂可能将其中一部分反映在报价中，并非必然按同样幅度涨价。取消退税还可能转为视同内销征税，涉及进项抵扣及例外情形，不能直接套用上述公式计算取消退税后的应纳税额。
示例：仅作说明，不是报价或税额认定
假设一笔订单的人民币FOB金额为100,000元，适用增值税税率为13%，出口退税率由13%降为9%，且不考虑免税原材料抵减。调整前：100,000×（13%−13%）＝0元；调整后：100,000×（13%−9%）＝4,000元不得免征和抵扣的进项税额。工厂可能自行承担一部分，也可能重新协商报价。仅比较金额规模，同一FOB金额的13%为13,000元；取消退税后的实际处理须另行计算。
规则依据：财税〔2012〕39号第二、五、七条（历史规则）；财政部 税务总局公告2026年第11号第五及第八至十条。后者自2026年1月1日起施行，废止2012年通知，并保留征退税率差额计入成本的原则。
方法与来源
收录范围：2020年至2026年10月19日成文、已经核验的出口退税率调整公告，包括已公布的后续生效阶段。完整保留附件编码、前导零及税务扩展码。中文分组采用官方标题或表述，英文由CCB翻译；调整前税率不同的编码分行展示。公告未载明的原税率，与税务总局官方文库中带起止日期的记录交叉核对。本页是变动记录，不是完整的现行税率或适用资格数据库。通常以报关单注明的出口日期确定适用税率，具体以各公告为准。
2022年、2023年及2025年未核验到其他产品出口增值税退税率调整公告。申报程序、文库编码、消费税及退运货物政策的调整，不作为出口增值税退税率变动展示。2020年燃料油记录仅适用于公告规定的国际航行船舶加注情形。
税务总局查询表单可公开读取，无需登录，未显示验证码。但本次访问查询所需的JavaScript时受到拦截，未能核验实际查询是否成功。官方退税率文库压缩包可免登录下载。未绕过任何验证码。