Ministry of Finance, State Administration of Taxation: Adjusting the scope of goods eligible for value-added tax and consumption tax refunds in Pingtan Comprehensive Experimental Zone.

On April 17, the Ministry of Finance and the State Administration of Taxation issued a notice regarding the adjustment of the scope of value-added tax and consumption tax refunds for goods in the Pingtan Comprehensive Experimental Zone. It mentioned that goods from the mainland sold to Pingtan through the "second line" and related to production are considered exports, and are eligible for value-added tax and consumption tax refunds according to current tax policies. However, the following goods are not included: 1. Export goods for which the Ministry of Finance and the State Administration of Taxation have stipulated that value-added tax refunds (exemptions) and tax exemptions do not apply. 2. Goods purchased for commercial real estate development projects in Pingtan. Commercial real estate development projects refer to the construction (including renovation and expansion) of hotels, office buildings, villas, apartments, residential buildings, commercial shopping centers, entertainment venues, restaurants, and other commercial real estate projects. 3. Other goods sold from the mainland to Pingtan that are not eligible for tax refunds. Please refer to the specific scope in the appendix. 4. Goods purchased by enterprises that have had their tax refund or tax exemption qualifications revoked according to relevant regulations. The notice is effective from the date of issuance. The execution time of the value-added tax and consumption tax refund policy is based on the export date indicated on the customs declaration form for exported goods. The specific management measures related to value-added tax and consumption tax refunds in this notice will be implemented according to current policies. Ministry of Finance State Administration of Taxation April 13, 2026 This article is excerpted from the Ministry of Finance, edited by GMTEight: Chen Wenfang.