On 3 march 2015, China's State Council announced that the Central government will be in charge of paying 100% of export tax rebates effective from 1 January 2015. Any rebates due up to the end of 2014 will be paid under the previous system, which includes a 7.5% share of the rebate paid by local authorities to the central government, which then provides the rebate in full to the exporter.
The rebate applies for value added tax and in some cases business tax on exports.