Announcement No. 2 of 2026, Ministry of Finance and State Taxation Administration

This announcement is issued concerning the adjustment of export tax rebate policies for photovoltaic and other products.

1: The Value-Added Tax (VAT) export tax rebate for photovoltaic and other products will be abolished effective April 1, 2026. The specific product list is provided in Appendix 1.

2: The VAT export tax rebate rate for battery products will be reduced from 9% to 6% effective from April 1, 2026, to December 31, 2026. Effective January 1, 2027, the VAT export tax rebate for battery products will be abolished. The specific product list is provided in Appendix 2.

3: For products among those mentioned above that are subject to Consumption Tax, the export policy for Consumption Tax remains unchanged and will continue to apply the existing Consumption Tax rebate or exemption policy.

4: The applicable export tax rebate rate for the products listed in this announcement shall be determined based on the export date specified on the export declaration form.

This announcement is hereby issued.

Appendices:

1. Photovoltaic and Other Products List

2. Battery Products List

January 8th, 2026

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