Recently, China's State Administration of Taxation (SAT) issued anannouncement about China’s explicit policy on tax rebate of export container, which stipulates that foreign trade enterprises in China from 2014 enjoy the same tax rebate of export container as container manufacturers, and newbuilt containers exported to container yards are granted tax rebate provided that they get export declaration and other relative rebate vouchers.

Regarding to the export new-build containers, SAT jointly issued a Notice about the tax rebate of new-build export containers with General Administration of Customs, which stipulates that the new-build export containers produced by container manufacturers in China enjoy tax rebate.

With the diversification of the modes of business operation, some foreign trade companies also export new-build containers through the same way as those container manufacturers do, but containers in their export business are not regarded as regular goods but as vehicle which does not completely meet the conditions of export tax rebate.

For fairness of taxation and in order to promote the development of foreign trade,China’s SAT has announced an explicit stipulation on tax rebate of export container, which stipulates that foreign trade enterprises in China from 2014 enjoy the same tax rebate of export container as container manufacturers. This stipulation has unified the tax rebate policy for the container foreign trade enterprises and container manufacturers in China,