近日,财政部、国家税务总局联合发出了《关于调整出口货物退税率的通知》(财税[2003]222号),决定自2004年1月1日起,对现行出口货物增值税退税率进行结构性调整。此次出口退税率的调整对铜产品来讲,虽然部分产品的退税率下调幅度高于3个百分点的平均值,但由于铜产品中创汇额最多的铜材产品大多数产品的出 Recently, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Adjusting the Rate of Refund of Exported Goods (Cai Shui [2003] No. 222) and decided to carry out the structure of the VAT refund rate of the current export goods from January 1, 2004 Sexual adjustment. The export tax rebate rate adjustment for copper products, although some products tax rebate rate lower than the average of 3 percentage points, but because of copper products in the largest amount of copper products most products out