Export auto parts production enterprise self-employed or commissioned export agent of foreign trade enterprises produce goods and production goods, except as otherwise provided herein, shall be imposed administrative measures on exemption, offset and refund of VAT. Production enterprise is independent, determined by the competent tax authorities for VAT general taxpayer, and the actual production capacity of enterprises and enterprise groups. VAT export of self-produced goods exempt from VAT small scale taxpayers approach.Exporting car parts and accessories at 17%. In the export tax rebate rate for automobile parts in each file attachment, product code, product name, corresponds to the rebate rate adjustment.Reference documents: each file attachment, please view the original.1, the Ministry of State administration of taxation on lowering the export rebate rates for some commodities notice (fiscal [2007]90) document, with effect from July 1, 2007, of export tax rebate policy adjustment 2831 product, including 14 species of automobile parts and several motorcycles.In the adjustment of the policy relates to 6 kinds of trailers and semi-trailers, and automobile leaf springs and Reed, vehicle seat angle regulator 8 parts adjusted export rebate rates for exports of these products enjoy a different amplitude reduction.2, Ministry of finance, the State administration of taxation issued the notice on raising the export rebate rates for some commodities3, Ministry of finance, the State administration of taxation issued a circular on improving the export rebate rates for labour-intensive products, such as value added tax noticeParts rubber products such as tires, body part or all fast-growing timber as raw material forest of tax rebate rate from 5% to 9%;4, the Ministry of finance, the State administration of taxation issued the notice on raising the export tax rebate rate for some mechanical and electrical products5, the Ministry of State administration of taxation, on raising the export rebate rate for textile goods such as electronics and information notifications6, the Ministry of finance circular on further improving notification of export tax rebate rates for some commodities