Four categories: enterprises with tax credit rating of D have refused to provide account books, vouchers and materials related to export tax refund (exemption), and they have been dealt with by tax authorities or judicial organs for violating the relevant provisions of export tax refund (exemption). The customs credit management category is identified as untrustworthy enterprises, the classified management level of foreign exchange management is C, and one of other serious cases of dishonesty stipulated by the provincial State Taxation Bureau is classified as four categories.
Export tax rebate?
The basic meaning of export tax rebate refers to the refund of value-added tax and consumption tax actually paid by export goods in the process of domestic production and circulation. The tax refund system for export goods is an important part of a country's tax revenue. Export tax rebate is mainly to balance the tax burden of domestic products by returning the domestic tax paid by export goods, so that domestic products can enter the international market at tax-free cost and compete with foreign products under the same conditions, thus enhancing competitiveness and expanding foreign exchange income.
Export tax rebate conditions
(1) must be goods within the scope of VAT and consumption tax collection. The collection scope of value-added tax and consumption tax includes all taxable goods of value-added tax except duty-free agricultural products directly purchased from agricultural producers, as well as 1 1 consumer goods such as cigarettes, alcohol and cosmetics listed as consumption tax.
The reason why this condition must be met is that the tax refund (exemption) for export goods can only be refunded or exempted from the tax paid for goods with VAT and consumption tax. Goods that are not subject to value-added tax and consumption tax (including goods exempted by the state) can not be refunded, so as to fully embody the principle of "no refund with levy".
(2) It must be the goods declared for export. The so-called export, that is, export gateway, includes self-operated export and entrusted agent export. Distinguishing whether goods are declared for export is one of the main criteria to determine whether goods are within the scope of tax refund (exemption). Unless otherwise stipulated, any goods sold in China that have not been declared abroad, regardless of whether the export enterprise settles in foreign exchange or RMB, or how the export enterprise handles the financial affairs, will not be regarded as export goods and will be refunded.
Foreign exchange receipts sold in China, such as hotels and restaurants, cannot be refunded (exempted) because they do not meet the export conditions.
(3) It must be the goods for financial export. Export goods can only be refunded (exempted) after they are financially sold and exported. That is to say, the provisions of export tax refund (exemption) are only applicable to trade export goods, not trade export goods, such as donated gifts, goods purchased by individuals in China and taken out of the country (unless otherwise stipulated), samples, exhibits, postal items, etc. You can't refund (exempt) tax according to the current regulations because it is generally not sold.
(4) It must be the goods that have been received and written off. According to the current regulations, the export goods that export enterprises apply for tax refund (exemption) must be goods that have received foreign exchange and have been written off by foreign exchange management departments.
The state stipulates that the goods exported by foreign trade enterprises must meet the above four conditions at the same time. When applying for tax refund (exemption) for export goods, production enterprises (including those with import and export operation rights, production enterprises entrusted by foreign trade enterprises and foreign-invested enterprises, the same below) must attach a condition, that is, the goods applying for tax refund (exemption) must be the goods produced by the production enterprise or regarded as self-produced goods before they can apply for tax refund (exemption).