On January 9, the Ministry of Finance and the General Administration of Taxation issued a notice on adjusting the export tax rebate policy for photovoltaic products.
The announcement shows that since April 1, 2026, the export tax rebate for value-added tax of photovoltaic and other products will be abolished.
In addition, the announcement shows that from April 1, 2026 to December 31, 2026, the value-added tax export rebate rate of battery products will be reduced from 9% to 6%; from January 1, 2027, the value-added tax export rebate of battery products will be abolished.
The original text is as follows:

The relevant matters concerning the adjustment of the export tax rebate policy for photovoltaic and other products are announced as follows:
1. From April 1, 2026, the export tax rebate for value-added tax of photovoltaic and other products will be abolished. See Annex 1 for the list of specific products.
II. From April 1, 2026 to December 31, 2026, the value-added tax export rebate rate of battery products will be reduced from 9% to 6%; from January 1, 2027, the value-added tax export rebate rate of battery products will be cancelled. See Annex 2 for the list of specific products.
3. For the products subject to consumption tax in the above-mentioned products, the export consumption tax policy shall not be adjusted, and the consumption tax refund (exemption) policy shall continue to apply.
4. The export rebate rate applicable to the products listed in this announcement shall be defined on the basis of the export date indicated in the customs declaration form for export goods.
Hereby announce.
Attachment: 1. List
of Photovoltaic and Other Products 2. List
of Battery Products Ministry of Finance State Administration
of Taxation January 8
, 2026
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