经国务院批准,对现行出口货物增值税退税率进行结构性调整现将有关事宜规定如下:一、下列货物维持现行出口退税率不变(一)现行出口退税率为5%和13%的农产品;(二)现行出口退税率为13%的以农产品为原料加工生产的工业品(第三条和第四条的规定除外);(三)现行税收政策规定增值税征 With the approval of the State Council, the structural adjustment of the VAT rebate rate of the existing export goods is hereby formulated as follows: 1. The following goods shall be kept the same as the current export tax rebate rate: (1) Agricultural products whose current export tax rebate rates are 5% and 13%; (2) Industrial products processed with agricultural products as raw materials at an existing export tax rebate rate of 13% (except as provided for in Articles 3 and 4); (3) Existing tax policies require VAT