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22
2026
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10
Ministry of Finance and State Taxation Administration Jointly Issued
Recently, the Ministry of Finance and the State Taxation Administration jointly issued the Announcement on Adjusting Export Tax Rebate Policies for Certain Products (hereinafter referred to as the Announcement). It clearly stipulates that starting from April 1, 2027, the VAT export tax rebate rate for new energy vehicles (NEVs) will be cut from the current 13% to 9%, sending a policy signal to drive the high-quality overseas expansion of the new energy vehicle industry.
Per the Announcement, two categories of products are covered by this policy adjustment. First, the VAT export tax rebate rate for new energy vehicles will be lowered by 4 percentage points. Second, VAT export tax rebates will be completely scrapped for e-cigarette equipment and devices. The Announcement also specifies that for goods subject to consumption tax within the above product categories, the export consumption tax policy will remain unchanged, and the existing consumption tax rebate (exemption) policy will continue to apply.
The Announcement stresses that the effective date of the adjusted export tax rebate rate shall be determined by the export date stated on the customs declaration form for exported goods. Relevant enterprises may reasonably arrange their export schedules according to their customs clearance timeline. The specific product scope is subject to the list of tariff codes attached to the Announcement, covering mainstream new energy passenger vehicles and other complete vehicle models.
A review by journalists shows that China’s new energy vehicles have long enjoyed a 13% VAT export tax rebate rate. This policy dividend has effectively helped the industry explore global markets. China’s NEV export volume has surged in recent years, ranking first worldwide for consecutive years. The current cut in the tax rebate rate represents a policy optimization after the industry has reached maturity. It aims to steer enterprises away from cut-throat price competition and toward competition based on technology, brand, service and other comprehensive strengths, and upgrade export mix toward higher value-added productsChina Dail.
Reporter: Lei Xinrui
Editor: Han Yi
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