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去年12月31日,财政部发布《关于调整部分产品出口退税率的通知》,将481个农药原药出口退税率从9%提高至13%,制剂出口退税率则仍为5%。《通知》实施半年后,业内普遍反映,部分原药和制剂出口退税率调整后,“退税倒挂”制约了农药制剂企业出口。中国农药工业协会会长孙叔宝表示,原药是农药生产的初级产品,生产过程会造成一定的环境污染;而制剂生产相对简单,对环境影响小,附加值比原药高很多。但是,原药的出口退税率通常为9%,
On December 31 last year, the Ministry of Finance promulgated the “Notice on Adjusting the Rate of Export Tax Rebate for Some Products”, which increased the export tax rebate rate of 481 pesticide raw materials from 9% to 13% and the export tax rebate rate of preparations still remained at 5%. After the “Circular” was implemented for six months, the industry generally reflected that after the adjustment of the export tax rebate rate for some of the original drugs and preparations, the “tax rebate reversed” restricted the export of pesticide manufacturers. Sun Shibao, president of China Pesticide Industry Association, said that the original drug is a primary product of pesticide production and the production process will cause some environmental pollution. However, the preparation production is relatively simple and has little environmental impact and the added value is much higher than that of the original drug. However, the export tax rebate rate of the original drug is usually 9%