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,现将有关事宜通知如下: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(本通知第三条和第四条的规定除外);(三)现行税收政策规定增 With the approval of the State Council, a structural adjustment is made to the current VAT refund rate for export goods. We hereby notify relevant matters as follows: I. The following goods will maintain the current export tax rebate rate unchanged (a) The current export tax rebate rate is 5% and 13% of agricultural products ; (2) Industrial products processed with agricultural products as raw materials at an existing export tax rebate rate of 13% (except as provided in Article 3 and Article 4 of this Circular); (3) The current tax policy requires that