• Announcement of the Ministry of Finance and the State Taxation Administration on Continuing the Implementation of the Value-Added Tax Policies for Border-Sale Tea

• 财政部、税务总局关于延续实施边销茶增值税政策的公告

• (Announcement No. 59 [2023] of the Ministry of Finance and the State Taxation Administration)
• （财政部、税务总局公告2023年第59号）

• The matters concerning continuing the implementation of the value-added tax (“VAT”) policies for border-sale tea are hereby announced as follows:
• 现将延续实施边销茶增值税政策有关事项公告如下：

• I. The self-produced border-sale tea sold by border-sale tea manufacturers (see Annex for the list of manufacturers) and the border-sale tea sold by dealers shall be exempt from VAT.
• 　　一、对边销茶生产企业（企业名单见附件）销售自产的边销茶及经销企业销售的边销茶免征增值税。

• For the purpose of this Announcement, “border-sale tea” means compressed tea with raw dark green tea, Laoqing tea, black tea powder, and green tea as the main raw materials, which have undergone fermentation, steaming, pressurization or crushing, and frying and are especially sold to ethnic minority areas in border areas.
• 本公告所称边销茶，是指以黑毛茶、老青茶、红茶末、绿茶为主要原料，经过发酵、蒸制、加压或者压碎、炒制，专门销往边疆少数民族地区的紧压茶。

• II. This Announcement shall be in force from the date of issuance until December 31, 2027.
• 　　二、本公告自发文之日起执行至2027年12月31日。

• 特此公告。

• Annex: List of Border-Sale Tea Manufacturers to Which the Value-Added Tax Exemption Policy Applies (Omitted)
• 附件：适用增值税免税政策的边销茶生产企业名单

• Ministry of Finance
• 财政部

• State Taxation Administration
• 税务总局

• September 22, 2023
• 2023年9月22日