Announcement No. 2 of 2026 by the Ministry of Finance and State Taxation Administration on Adjusting Export Tax Rebate Policies for Photovoltaic and Other Products:

1.   From April 1, 2026, the value-added tax (VAT) export tax rebate for photovoltaic and other products shall be cancelled.

2.   From April 1, 2026 to December 31, 2026, the VAT export tax rebate rate for battery products shall be reduced from 9% to 6%; from January 1, 2027, the VAT export tax rebate for battery products shall be cancelled.

3.   For products listed above that are subject to consumption tax, the export consumption tax policy shall remain unchanged, and the consumption tax refund (exemption) policy shall continue to apply.

4.   The export tax rebate rates applicable to the products listed in this announcement shall be determined based on the export date indicated on the export cargo declaration form.