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税委会〔2008〕15号海关总署:经国务院批准,在国内用肥旺季,对化肥类产品及部分原料加征特别出口关税,现将有关事项通知如下:自2008年4月20日至9月30日,对所有贸易形式、地区、企业出口的化肥类产品及部分原料,在现有出口税率的基础上,以出口价格为基础,加征特别出口关税,税率为100%。加征特别出口关税的化肥类产品及部分原料范围见附件。特此通知。
Taxation Committee [2008] No. 15 General Administration of Customs: With the approval of the State Council, special tariffs on fertilizer products and some raw materials are imposed during peak season for domestic fertilizer use. The relevant matters are hereby notified as follows: From April 20, 2008 to On September 30, on the basis of the existing export tax rate for all types of fertilizer products and some raw materials exported by all trade forms, regions, and enterprises, based on the export price, special export tariffs were imposed and the tax rate was 100%. The range of fertilizer products and some raw materials that are subject to special export tariffs are attached. Notice is hereby given.