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根据《国家税务总局关于发布〈出口业务增值税和消费税退（免）税管理办法〉的公告》（国家税务总局公告2026年第5号），自2026年1月1日起，全文废止。
Record · chinatax
ACC. 900066213
Notice of the State Taxation Administration on Matters Concerning the Export Tax Rebate (Exemption) for Goods Settled in RMB in Cross-Border Trade
国家税务总局关于跨境贸易人民币结算出口货物退（免）税有关事项的通知
Issuer
—
Date
2009-08-25
Instrument
notice
Cited by
0
This notice announces the full annulment of the previous policy on export tax rebates for cross-border trade settled in RMB, effective January 1, 2026, as per the updated management measures for export tax rebates.