Full Question
In 2007 there were a lot of products whose VAT rebates were changed. Is there somewhere I can find this list to see which products had VAT rebates reduced?

Answer
I can get the list of the 2831 items in Chinese, but I have not found it in English yet. But to help answer your question, here are the key items to keep in mind when looking back at the 2007 VAT rebate change.

1. The big announcement in 2007 was known as "Circular 90" and it reduced or eliminated VAT rebates on 2,831 types of items in the following areas:
   1. Garment and textile articles
   2. Electrical and mechanic appliances
   3. Construction materials
   4. Base metals, minerals and their products
   5. Chemical products
   6. Animal and vegetable products
2. The items above were considered "undesirable" by Beijing because they were high-energy consuming or had pollution issues. Also, the very low tech industries got squeezed as China hoped to use the VAT restructuring to encourage businesses to move up the value chain.
3. Soon after Circular 90 went into effect, the global financial crisis hit and in order to stimulate exports in a slow global economy, Beijing backtracked on some of the adjustments made to the VAT rebate system.
4. In 2010, there was another round of changes but not as sweeping as 2007.

So if you desire to know the VAT rebate rate on a given HS code at present," you can't assume that the 2007 rate is still in place today. If you have some specific HS codes, I would be happy to look them up for you.