China cuts export tax rebate for solar products

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From pv magazine Global

China’s Ministry of Finance and State Taxation Administration have announced a reduction in the export tax rebate for photovoltaic products. Starting Dec. 1, the rebate for unassembled solar cells (HS Code 85414200) and assembled PV modules (HS Code 85414300) will drop from 13% to 9%.

The lowered rebate will reduce refunded taxes for Chinese PV exporters, squeezing profit margins. Companies may respond by increasing export prices to offset potential losses.

“While the reduced export rebate rate will have minimal impact on production costs for Chinese PV manufacturers, it is likely to provide support for overseas prices, aiding in a potential recovery,” said research firm Shanghai Metals Market (SMM). “However, whether prices will actually rise depends heavily on supply-demand dynamics in the respective regions.”

The adjustment follows a year of declining PV product prices, driven by increased production capacity across the industry’s value chain. In October, domestic bidding prices in China fell below CNY 0.62 ($0.08)/W, which is widely considered below production cost.

To prevent further price declines and significant financial losses, the China Photovoltaic Industry Association (CPIA) organized a closed-door meeting in October with major PV manufacturers and state-owned energy enterprises.

They agreed on a “floor price” of CNY 0.68/W, with state-owned energy companies pledging to reject bids below this price in large-scale tenders, while manufacturers committed to not underbidding it in domestic competitions.

Wang Shujuan, founder of Zhihui Photovoltaic, noted that the tax rebate reduction supports the CPIA’s efforts to stabilize prices, particularly in international markets.

Some industry analysts, who spoke to pv magazine on condition of anonymity, said the tax rebate reduction is part of a longer-term strategy.

With Chinese PV products dominating global markets, they said that the government might eventually phase out export tax rebates entirely.

This shift could drive up international PV module prices while maintaining the profitability of China’s major solar manufacturers.

“The reduction from 13% to 9% might only be the beginning,” one analyst noted, emphasizing the potential for further adjustments in the near future.

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