General trade export tax exemption is mainly applicable to foreign-invested enterprises approved to be established before December 31, 1993 (hereinafter referred to as "old enterprises") and foreign-invested enterprises approved to be established after January 1, 1994 (hereinafter referred to as "old enterprises"). New enterprises (referred to as "new enterprises") are small-scale taxpayers of value-added tax, as well as new and old foreign-invested enterprises that are recognized as general taxpayers of value-added tax and are approved by the provincial foreign trade and economic department to acquire goods for export and produce specific products for export. (1) The Ministry of Finance and the State Administration of Taxation (94) Cai Shui Zi Document No. 058 on August 25, 1994, the State Administration of Taxation Guoshuifa (1995) No. 019 Document on February 7, 1995, and the State Taxation Administration on July 8, 1996 Document No. 123 of the State Administration of Taxation (1996) stipulates that if the goods produced by foreign-invested enterprises approved to be established before December 31, 1993 are directly exported or exported on entrustment, except for crude oil, sugar and other goods prohibited from export by the state (including bezoar, musk, Except for copper and copper-based alloys, platinum, etc.), they are exempt from value-added tax and consumption tax, and their input tax is not deductible or refundable and should be included in the product cost treatment.

For foreign-invested enterprises (excluding joint-venture foreign trade enterprises and foreign-invested enterprises in bonded areas approved by the State Council for pilot projects) that acquire goods for export with the approval of the provincial foreign trade and economic authorities, the tax exemption policy is currently implemented and no tax refunds are provided.

(2) On November 23, 1995, the Ministry of Finance and the State Administration of Taxation’s Cai Shui Zi (1995) No. 092 document stipulates that all goods self-operated and entrusted for export by small-scale taxpayers are exempt from value-added tax. , consumption tax, the input tax will not be deducted or refunded.

(3) On February 18, 1994, the State Administration of Taxation issued Guoshuifa (1994) No. 031 document: Contraceptives and appliances, old books, and cigarettes exported by enterprises are exempt from value-added tax and consumption tax.

(4) On October 8, 1999, the State Administration of Taxation Guoshuifa (1999) No. 189 stipulates that from November 1, 1999, the goods exported by old foreign-invested enterprises by themselves or on entrustment The original export tax exemption method was changed to the export tax rebate method. If an old foreign-invested enterprise requires continued tax exemption for exported goods, it may apply to the competent taxation authority before the end of November 1999. Upon approval, its export goods will continue to implement the export tax exemption policy before the end of 2000. From January 1, 2001, its exported goods will be subject to tax refund methods. (1) Duty-free declaration

Foreign-invested enterprises that produce goods for direct export or entrust an agent for export shall submit the following materials to the competent authority on a monthly basis after the goods are declared for export and financially sold:

① Application form for tax exemption for export products of foreign-invested enterprises;

① Customs declaration form for export goods (original);

① Export commodity invoice;

① Verification form for export collection of foreign exchange (original);

① Foreign exchange settlement form (copy);

① Deduction of special VAT invoices incurred for purchasing domestic raw materials for the production of export goods Coupon (original);

① Detailed account of export sales.

For goods purchased for export that have been approved by the provincial foreign economic and trade department, when applying for tax exemption, the official approval document from the provincial foreign economic and trade department should also be provided.

For goods entrusted to be exported by an agent, the agency export agreement and the "Agent Export Goods Certificate" should also be provided.

(2) Tax exemption approval

After the competent state taxation authority receives the enterprise’s tax exemption application materials, if the application meets the regulations after preliminary review, it will be submitted to the municipal and local taxation bureau’s foreign-related tax management agency for review and approval.

Export tax exemption——Tax-free for imported processing

Tax-free for imported processing

Incoming processing refers to enterprises with import and export rights approved by the state, specializing in The business of using foreign exchange to purchase foreign raw materials, materials, auxiliary materials, components, spare parts, accessories and packaging for the purpose of processing and exporting goods, and processing them into finished products or semi-finished products for resale.

The re-export tax exemption for processing with imported materials will only apply to old foreign-invested enterprises that apply for continued tax exemption before the end of 2000. Starting from January 1, 2001, new and old foreign-invested enterprises engaged in processing and re-exporting business with imported materials will implement the product tax rebate policy.

Tax-free for imported processing, divided into direct export tax-free for imported processing and indirect export tax-free for imported processing. Direct export through imported processing refers to a form of processing trade in which foreign-invested enterprises import materials and parts through imported processing and directly declare for export after processing. Indirect export through imported processing refers to a form of processing trade in which a foreign-invested enterprise imports materials through imported processing and does not directly export them after processing. Instead, it transfers them to another foreign-invested enterprise that undertakes imported processing for reprocessing, assembly and export. . (1) Policy regulations

On November 7, 1994, the State Administration of Taxation Guoshuifa (1994) No. 239 stipulates that goods imported by foreign-invested enterprises through processing trade with imported materials are exempt from the import link. Value-added tax and consumption tax. After the processed goods are exported, the value-added tax and consumption tax on the processed or entrusted processing goods and labor fees are exempted.

(2) Operational methods

1. Tax exemption declaration

The enterprise should submit a declaration to the competent national tax authority after declaring the processed goods for export and making financial sales. Apply for tax exemption, and attach the following information:

A. Imported processing registration manual approved by the customs;

B. Imported processing trade contract;

C. Foreign investment Application form for tax exemption for goods imported for processing by the enterprise;

D Customs declaration form for export goods processed with imported materials (original);

E Export invoice;

F Export collection of foreign exchange Verification form (original);

G foreign exchange settlement statement (copy).

2. Tax exemption approval

After the competent state tax authorities receive the application materials from the enterprise, after preliminary review, those that meet the conditions must be reported to the foreign taxation management department of the municipal and local taxation bureau for review and approval. . (1) Policy regulations

On November 7, 1994, the State Administration of Taxation Guoshuifa (1994) No. 239 stipulates that foreign-invested enterprises (referred to as upstream enterprises) shall not directly export finished products after processing imported materials. , but if it is transferred to another foreign-invested enterprise (referred to as a downstream enterprise) that undertakes processing of imported materials for reprocessing, assembly and export, it will be exempt from value-added tax and consumption tax in the production process.

On July 8, 1996, the State Administration of Taxation Guoshuifa (1996) No. 123 also stipulated that the relevant regulations on indirect export tax exemption only apply to indirect export business carried out between old foreign-invested enterprises.

(2) Operational methods

1. Application for tax exemption by upstream enterprises

Upstream enterprises should submit an application to the competent national tax authority within 10 days after customs declaration for export (i.e. transfer of downstream enterprises). The agency submits an application for tax exemption and attaches the following materials:

A Customs Supervision Manual;

B Processing contract signed with downstream enterprises; C Invoices sold to downstream enterprises;

D Application form for exemption of value-added tax and consumption tax on indirect export products;

E Customs declaration form for export goods (original) stamped without export customs statistical stamp.

2. Application for tax exemption by downstream enterprises

Downstream enterprises should submit an application for tax exemption to their competent national tax authorities within 30 days after customs declaration for export, and attach the following information:

A Customs supervision manual;

B Processing contract signed with upstream enterprises;

C Export invoice;

D Indirect export products are exempt from value-added tax and consumption tax Application form;

E Export goods customs declaration form (original);

F Export foreign exchange collection verification form (original);

G Foreign exchange settlement statement (copy pieces).

3. After receiving the application materials from the enterprise, the competent state tax authorities of the upstream and downstream enterprises shall, after preliminary review, submit the application to the foreign-related tax administration department of the municipal and local taxation bureau for approval if it meets the regulations.