Export tax rebate refers to the refund of the value-added tax and consumption tax paid in various domestic production links and circulation links in accordance with tax laws for goods declared for export in my country in international trade business, that is, the export link is tax-free and the previous tax paid is refunded tax paid at the link. [1]?

As a common international practice, export tax rebates can reduce the overall tax burden on exported goods to zero, effectively avoiding international double taxation. [1]?

It is generally divided into two types: one is the refund of import taxes, that is, when the export product enterprise uses imported raw materials or semi-finished products and processes them into products for export, the import taxes paid are refunded; the other is the refund of import taxes; Refund of domestic taxes paid means that when the enterprise declares the goods for export, it will refund the domestic taxes paid for the production of the goods. Export tax rebates are conducive to enhancing the competitiveness of domestic products in the international market and are adopted by countries around the world. [2]?

(1) It must be goods within the scope of value-added tax and consumption tax. The scope of collection of value-added tax and consumption tax includes all value-added taxable goods except tax-free agricultural products purchased directly from agricultural producers, as well as 11 categories of consumer products listed for consumption tax such as tobacco, alcohol, and cosmetics.

The reason why this condition must be met is that tax refund (exemption) for exported goods can only be refunded or exempted from the tax paid and tax payable on goods that have been levied value-added tax and consumption tax. Goods for which value-added tax and consumption tax have not been levied (including goods exempted by state regulations) cannot be refunded, in order to fully reflect the principle of "no refund until taxed".

(2) It must be goods declared for export out of the country. The so-called export refers to the export gateway, which includes two forms: self-operated export and entrusted agent export. Distinguishing whether goods are declared for customs departure and export is one of the main criteria for determining whether goods fall within the scope of tax refund (exemption). Unless otherwise specified, any goods sold domestically and leaving the country without customs declaration shall not be regarded as exported goods and tax refunds shall be granted, regardless of whether the exporting enterprise settles the goods in foreign exchange or RMB, and regardless of how the exporting enterprise handles it financially.