財政部 國家稅務總局關於調低部分商品出口退稅率的通知
Circular of Ministry of Finance & State Administration of Taxation on Reduction of Export Tax Rebate Rates for Some Goods
財稅[2007]90號
CaiShui [2007] No.90
各省、自治區、直轄市、計劃單列市財政廳（局）、國家稅務局：
The finance offices or bureaus, the administrations of state taxation of all provinces, autonomous regions, municipalities directly under the Central Government and cities directly under state planning:
經國務院批準，調整部分商品的出口退稅率，現就有關事項通知如下：
Upon approval by the State Council, we hereby make the following notice on the issues concerning the adjustment of the export tax rebate rates for some goods:
二、調低下列商品的出口退稅率
The export tax rebate rates of the following goods shall be reduced:
3.塑料、橡膠及其制品出口退稅率下調至5%；
the export tax rebate rate shall be reduced to 5% for the plastic, rubber and related products;
四、執行時間
Effective date
以上商品出口退稅率調整自2007年7月1日起執行。具體執行時間，以海關“出口貨物報關單（出口退稅專用）”上註明的出口日期為準。
The adjustment on the export tax rebate for the goods stated above shall enter into force as of July 1, 2007. The effective date shall be specified by the customs authorities in the “export commodity declaration form (for export tax rebate only).”