The tax rebate rate for titanium products is 13%.

Tax refund (exemption) for exported goods, referred to as export tax refund, basically refers to the refund of product tax, value-added tax, business tax and special consumption tax actually paid on exported goods during the domestic production and circulation links. The export tax rebate system is an important part of a country's tax revenue.

Export tax rebates mainly balance the tax burden on domestic products by refunding domestic taxes paid on exported goods, so that domestic products can enter the international market at a tax-free cost and compete with foreign products under the same conditions. Thereby enhancing competitiveness and expanding export earnings.

In March 1985, the State Council officially issued the "Notice on the Approval and Transmission of the Ministry of Finance's "Regulations on the Levy and Refund of Product Taxes or Value-Added Taxes on Imported and Exported Products", which stipulated that from April 1, 1985 The tax rebate policy for export products will be implemented from Since January 1, 1994, with the reform of the national tax system, my country has reformed the existing export tax refund management methods for refunding product tax, value-added tax, and consumption tax, and established an export tax refund system based on the new value-added tax and consumption tax system. (Exemption) tax system.

Export tax refund for foreign trade enterprises

Tax refund registration

1. Export enterprises should hold the approval document from the Ministry of Foreign Trade and Economic Cooperation and its authorization to approve their export operation rights, the industrial and commercial certificate The business license, customs code certificate and tax registration certificate must be filled in the "Tax Refund Registration Form for Export Enterprises" with the local tax authority in charge of tax refund business within thirty days from the date of approval (the production enterprise must fill in three copies, and the tax refund authority, grassroots tax refund department, enterprise (one copy each), apply for a tax refund registration certificate;

2. Production enterprises without import and export rights should hold an entrusted export agreement, industrial and commercial business license and national tax before the first entrusted export business occurs. To obtain a tax registration certificate, apply for tax refund registration with the local tax authority in charge of tax refund business.

3. When the content of the tax refund registration of an export enterprise changes, and the enterprise applies for change of registration at the industrial and commercial administration authority, it shall hold the relevant certificates within 30 days from the date of change registration with the industrial and commercial administration authority. Apply to the tax refund authority to change your tax registration and fill in the "Tax Refund Registration Change Form" (the production enterprise must fill in two copies, one for the tax refund authority and one for the enterprise). If an enterprise does not need to register with the industrial and commercial administrative authorities according to regulations, it shall apply to the tax refund authority for changes in tax registration with relevant certificates within 30 days from the date when the relevant authorities approve or announce the change. The scope of changes to tax refund registration includes:

·Change the name;

·Change the enterprise code;

·Change the legal representative, financial manager, and tax clerk;

· Add or cancel branches;

· Change residence or business location;

· Change production and business scope or business methods;

· Increase or decrease the registered capital (capital);

· Change the affiliation;

· Change the production and operation period;

· Change or increase or decrease the basic requirements of the bank where the account is opened; Account number;

· Change other tax registration contents.

· Documents that an enterprise should submit when applying for changes in tax refund registration:

· Application for change in tax registration;

· Industrial and commercial change registration form and industrial and commercial license (Registration license);

· Original tax refund registration certificate issued by the tax refund authority (original and duplicate registration certificate, registration form, etc.);

4. The export enterprise is disbanded, bankrupt, If tax refunds are suspended due to tax fraud or other circumstances, and the tax refund business is terminated in accordance with the law, the tax refunds that have been made must be liquidated before going through the cancellation procedures with the industrial and commercial administrative authorities, and the over-refunded taxes shall be recovered, and then the tax refund shall be reported to the original tax refund authority with the relevant documents to handle the cancellation procedures. Register.

If an export enterprise changes its domicile or business location, which involves changing the tax refund registration authority, it shall report to the original tax rebate registration authority before applying to the industrial and commercial administration for change or deregistration or before changing its domicile or business location. Apply for cancellation of tax refund registration.

If an export enterprise has its business license revoked by the industrial and commercial administration, it shall apply to the original tax refund registration authority for cancellation of tax refund registration within 30 days from the date of revocation of the business license.

When an export enterprise handles the cancellation of export tax rebate tax registration, the materials that should be submitted include:

· Approval from the superior authority or resolution of the board of directors or workers' congress, foreign-invested enterprises

Approval from the government department and resolution of the board of directors should be submitted;

· The industrial and commercial administrative authority agrees to cancel the registration certificate or the decision to revoke the license;

· Issued by the original tax refund authority Tax registration certificate (original and duplicate);

· Copy of the payment note for settling taxes, fines, and late fees;

· Other relevant information and certificates.

5. Enterprises that have not applied for an export tax refund tax registration certificate will not be allowed to apply for export tax refund (exemption). Enterprises that have overdue export tax refund (exemption) registration will be ordered to make corrections within a time limit, and will be fined. A fine of 1,000 yuan.

6. The export tax rebate tax registration certificate shall be subject to annual review and periodic renewal system, and the time shall be determined by the municipal bureau.

Export tax refund "Tax Agent Certificate" system

(This system has been cancelled)

Export enterprises should have full-time or part-time personnel to handle export tax refunds. After passing the training and examination by the tax authorities, a "Tax Agent Certificate" will be issued. When an enterprise changes its tax clerk, it should promptly notify the tax authority in charge of its tax refund business to cancel the original "Tax Agent Certificate". If timely notice is not given, the enterprise will still be responsible for all tax refund activities and responsibilities that occur with the tax authorities after the original tax clerk is replaced.

Export tax refund scope

(1) The following enterprises can apply for export tax refund (exemption) for goods exported within the scope of value-added tax and consumption tax. Unless otherwise specified, tax exemption and tax refund will be granted :

l. Self-produced goods exported by domestic (foreign)-funded production enterprises with export operation rights or entrusted by foreign trade enterprises to export as agents;

2. Those with export operation rights Goods that are directly exported by foreign trade companies after acquisition or are entrusted by other foreign trade companies to be exported as agents;

3. Self-produced goods that are entrusted by production companies (without import and export rights) to be exported by foreign trade companies as agents;

4. Enterprises in the bonded zone purchase goods for direct export or re-export after processing from enterprises outside the zone with import and export rights;

5. Goods exported by the following specific enterprises (not limited to whether they have export operation rights) ;

(1) Goods shipped overseas by foreign contracting engineering companies for use in foreign contracting projects;

(2) Goods used for foreign repairs and repairs by enterprises that undertake foreign repair and repair business ;

(3) Goods sold by foreign ship supply companies and ocean shipping supply companies to foreign ships and ocean-going international ships for the purpose of collecting foreign exchange;

(4) Enterprises purchase goods domestically and ship them overseas as goods Goods invested abroad;

(5) Goods exported by foreign aid enterprises using the Chinese government’s preferential foreign aid loans and joint venture and cooperation project funds;

(6) Specifications of foreign-invested enterprises Some domestic equipment purchased for investment projects;

(7) Mechanical and electrical products sold by domestic enterprises using international financial organizations or foreign government loans and international bidding methods;

(8 ) Outbound equipment, raw materials and spare parts for overseas processing and assembly business enterprises;

(9) Purchases by foreign embassies (consulates) in China and their diplomatic personnel, representative offices of international organizations in China and their officials of Chinese products.

The above "export" refers to customs declaration and departure, and tax refund (exemption) refers to the refund (exemption) of value-added tax and consumption tax. For trading companies without import and export rights, no refunds will be given to companies that borrow the rights or are affiliated with them. (duty free. The above "unless otherwise specified" means that the exported goods are tax-free goods or goods that are restricted or prohibited from export as listed in the tax law.

(2) Conditions that general tax-free goods should meet

1. They must be within the scope of value-added tax and consumption tax;

2. Must Customs declaration and departure are also deemed as customs declaration and departure for goods exported to the export processing zone;

3. Sales must be done financially;

4. Foreign exchange must be collected and written off .

(3) The following export goods are exempt from value-added tax and consumption tax

1. Goods processed with supplied materials and re-exported, that is, raw materials are imported tax-free, and self-processed goods are not exported tax refundable;

2. Contraceptives, appliances, and old books are tax-free for domestic sales and tax-free for export;

3. Export cigarettes: Export cigarettes are exempt from value-added tax and consumption tax in the production process. No tax refunds will be processed in the export process. Other non-planned exports of cigarettes will be subject to value-added tax and consumption tax in accordance with regulations, and no tax refund will be given for export;

4. Military products and military system enterprises export goods produced by military supplies factories or allocated by military supplies departments are exempt from tax.

5. The export of goods that enjoy tax exemption under the current national tax preferential policies, such as feed, pesticides and other goods, will not be refunded.

6. Foreign aid export goods subject to actual reimbursement and settlement under general material assistance;

(4) Goods exported by the following enterprises are exempt from tax unless otherwise specified, but not Tax refund

1. Self-produced goods exported by small-scale taxpayers belonging to manufacturing enterprises or entrusted by foreign trade enterprises to export as agents;

2. Purchased and merged by foreign trade enterprises from small-scale taxpayers Goods exported with Guantong invoices are tax-free but no tax refund will be given. However, tax refunds will be granted for the following export goods, considering their large proportion of exports and the special factors of production and procurement:

Extracted yarn, handicrafts, spice oil, mountain products, grass, willow, bamboo and rattan products, fishing nets and fishing gear, rosin, Chinese gallnuts, raw lacquer, bristle tail, goat skin, paper products.

3. Foreign trade enterprises that directly purchase tax-free goods (including duty-free agricultural products) stipulated by the state for export are exempted from tax but will not be refunded.

4. Foreign trade enterprises purchase export goods from non-production enterprises, non-city and county foreign trade enterprises, non-agricultural product purchasing units, non-grassroots supply and marketing cooperatives, and non-Chengdu mechanical and electrical equipment supply companies.

(5) Except for re-export trade with imported materials for processing, the following export goods are neither tax exempt nor tax refundable:

1. The contract settlement system is implemented under general material assistance Foreign aid export goods;

2. Goods prohibited from export by the state, including natural bezoar, musk, copper and copper-based alloys (except electrolytic copper), platinum, etc.;

3. Production Non-self-produced goods that are self-operated or entrusted for export by the enterprise.

For exported goods that are not subject to tax refunds according to national regulations, value-added tax should be levied on the sales revenue obtained from the exported goods.

(6) Trade methods and export tax rebates (exemptions)

The main trade methods for exporting goods by export enterprises include general trade, processing with imported materials, barter trade, and processing with supplied materials ( Incoming parts assembly, incoming sample processing) compensation trade (now cancelled), general trade, processing with imported materials, barter trade, and compensation trade can be subject to tax refund (exemption) according to regulations. Barter trade and compensation trade are calculated with general trade. The method is the same; processing of supplied materials is tax-free.