辽宁省国家税务局：

　　你局《辽宁省国家税务局关于亚麻油等出口货物退税问题的请示》（辽国税发[2005]120号）收悉。经研究，批复如下：

　　一、亚麻油系亚麻籽经压榨或溶剂提取制成的干性油，不属于《农业产品征税范围注释》所规定的“农业产品”，适用的增值税税率应为17%.对出口企业出口的增值税按13%税率征税的亚麻油，你局应要求出口企业到供货企业换开按17%税率征税的增值税专用发票，办理退税。否则，不予退税。

　　二、硅酸锆系含锆矿石经研磨、提纯等工艺加工生产的灰白粉末状产品，不属于《财政部 国家税务总局关于调整金属矿、非金属矿采选产品增值税税率问题的通知》（财税字[1994]22号）所规定的“金属矿采选产品”，适用的增值税税率应为17%.对出口企业出口的增值税按13%税率征税的硅酸锆，你局应比照第一条的规定办理。

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　　The Official Reply of the State Administration of Taxation on the Issues concerning the Tax Reimbursement for Linseed Oil and other Exported Goods

　　Guo Shui Han[2005]No. 974

　　The National Tax Bureau of Liaoning Province，

　　We have acknowledged the receipt of your letter Asking for Instruction on the Issues concerning the Tax Reimbursement for Linseed Oil and other Exported Goods, a document of your Bureau (Liao Guo Shui Fa[2005]No. 120). After study, we hereby give an official reply as follows：

　　I. The linseed oil, a kind of dry oil made from the pressed or solvent-distilled linseed, does not belong to the "Agricultural Products" regulated in the Explanatory Notes on the Levying Scope of Agricultural Products, and the applicable value-added tax rate shall be 17%. With regard to those exporting enterprises on which the export value-added tax has been levied on a tax rate of 13%, your Bureau shall require them to go to the supply enterprises to change to value-added tax invoice levied on a tax rate of 17%. Otherwise, the tax shall not be refunded.

　　II. Zirconium silicate, a hoary powder produced with zirconium ore undergoing grinding, purification and other processing techniques, does not belong to the "Metal Mineral Dressing Products" regulated in the Notice of the Ministry of Finance and the State Administration of Taxation on the Issues concerning the Adjustment of the Value-added Tax Rate of the Metal Mineral and Non-metal Mineral Dressing Products (Cai Shui Zi[1994]No.22), and the applicable value-added tax rate shall be 17%. With regard to those exporting enterprises on which the export value-added tax has been levied on a tax rate of 13%, your Bureau shall deal with it by applying mutatis mutandis the provisions in Article I.

　　State Administration of Taxation October 14, 2005