Fiscal and Tax  123
Provinces, autonomous regions, municipalities directly under the Central Government and municipalities (bureaus) with separate plans, tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans, and financial bureaus of Xinjiang Production and Construction Corps:
In order to further simplify the tax system and improve the export tax rebate policy, the export tax rebate rate of VAT for some products was adjusted. The relevant matters are hereby notified as follows:
1. Increase the export rebate rate of photographic paper film, plastic products, bamboo flooring, straw and rattan woven products, tempered safety glass, lamps and lanterns to 16%.
The export rebate rate of lubricants, aircraft tyres, carbon fibers and some metal products will be raised to 13%.
The export rebate rate of some agricultural products, bricks, tiles, glass fibers and other products will be raised to 10%.
The list of products for raising export rebate rate in this article is attached.
2. Cancel the rebate of soybean meal export tax.
Soybean meal refers to products coded 2300010 and 23040090.
3. Except for the products mentioned in Articles 1 and 2 of this Circular, the export rebate rate of the remaining export products will be increased to 16% if the original export rebate rate is 15%. If the original export rebate rate is 9%, the export rebate rate will be increased to 10%. If the original export rebate rate is 5%, the export rebate rate will be increased to 6%.
4. This Circular shall be implemented as of November 1, 2018. The export rebate rate applicable to the goods listed in this Circular shall be defined by the export date specified in the declaration form for export goods.
For leather gloves the tax still keep the same.