财政部国家税务总局中国人民银行关于出口退税负担机制调整后有关预算管理问题的通知一、从2005年1月1日(以审批退税日期为准,下同)起,各地区出口货物退增值税(含出口货物“免、抵”增值税税额,下同)中属于基数部分的退税额,继续由中央财政负担;超基数部分的退税额,由中央和地方原按75:25比例分担改按92.5:7.5的比例分担。各地区出口退税 Notice of the People’s Bank of China on the Administration of Budget after the Adjustment of the Mechanism of the Tax Refund for Export Rebate I. From January 1, 2005 (subject to the approval of the tax rebate date, the same below), the export value-added tax refund (Including the export goods “free, ” value added tax, the same below) belong to the base part of the tax rebate amount, continue to be borne by the central finance; super-base part of the tax rebate by the central and local original 75:25 ratio of share Change according to 92.5: 7.5 share ratio. Export tax rebates in all regions