I believe everyone has heard of "export tax rebate" and is familiar with this word. Export tax rebate is a measure to return part or all of the domestic tax levied on export goods to exporters. What about export tax rebate? Do you know that?/You know what? In order to help you better understand the relevant legal knowledge, we have compiled the relevant contents. Let's have a look. I. Handling of Export Tax Refund (1) For the production enterprises with the right to operate import and export, the tax amount of tax evasion, credit and tax refund for export goods in the current period calculated according to regulations should be included in the cost of export goods, debited to the subject of "product sales cost" and credited to the subject of "tax payable-value-added tax payable (transferred out input tax)". The tax amount that should be deducted in the current period calculated according to the regulations shall be debited to the subject of "tax payable-value-added tax payable (export tax rebate for domestic products)" and credited to the subject of "tax payable-value-added tax payable (export tax rebate)". If the tax deduction is greater than the tax payable but not fully deducted, the tax refunded according to the regulations shall be debited to the subjects such as "other receivables-export tax refund receivable" and credited to the subject of "tax payable-value-added tax payable (export tax refund)"; After receiving the tax refund, debit the account of "bank deposit" and credit the account of "other receivables-export tax refund receivable".

(II) Enterprises that have not implemented the method of "exemption, credit and refund" should debit "accounts receivable" and other subjects when selling their goods according to the accounts receivable of the current export goods, the export tax rebate receivable calculated according to the regulations, the tax receivable that has not been refunded according to the regulations, and the sales income realized by the current export goods. After receiving the tax refund, debit the account of "bank deposit" and credit the account of "other receivables-export tax refund receivable".

Second, is tax fraud an economic crime? Crime of fraudulently obtaining export tax rebate According to Article 204 of the Criminal Law of People's Republic of China (PRC), the crime of fraudulently obtaining export tax rebate refers to the act of deliberately violating tax laws and regulations and fraudulently obtaining national export tax rebate by false reporting of exports.

Article 204

After paying taxes, taxpayers who cheat the paid taxes by deception in accordance with the provisions of the preceding paragraph shall be convicted and punished in accordance with the provisions of Article 201 of this Law; The part of tax fraud that exceeds the tax paid shall be punished in accordance with the provisions of the preceding paragraph.

Article 2 1 1

Where a unit commits the crimes specified in Articles 201, 203, 204, 207, 208th and 209 of this section, it shall be fined, and the directly responsible personnel in charge and other directly responsible personnel shall be punished in accordance with the provisions of these Articles.

Article 2 12

Anyone who commits the crimes specified in Articles 201 to 205 of this section and is sentenced to a fine or confiscation of property shall be subject to tax recovery and fraudulent export tax refund by the tax authorities before execution.

Interpretation of the Supreme People's Court on Several Issues Concerning the Specific Application of Laws in the Trial of Criminal Cases of Fraudulent Purchase of Foreign Exchange and Illegal Trading of Foreign Exchange (Fa Shi {1998.8.28} No.20).

Article 1 The purpose is smuggling, evasion of foreign exchange, money laundering, tax fraud and other criminal activities. Whoever uses false or invalid vouchers, commercial documents or other means to defraud foreign exchange from designated foreign exchange banks shall be convicted and punished respectively in accordance with the provisions of Articles 191 and 204 of Section 2 of Chapter III of the Specific Provisions of the Criminal Law.

Non-state-owned companies, enterprises or other units that collude with state-owned companies, enterprises or other state-owned units to evade foreign exchange shall be punished as the crime of evading foreign exchange.

Article 5. Staff members of customs, banks and foreign exchange administration departments collude with fraudulent foreign exchange buyers to provide them with relevant foreign exchange purchase vouchers, or knowingly sell foreign exchange with forged or altered vouchers or commercial documents, which constitutes a crime, and shall be given a heavier punishment in accordance with the relevant provisions of the Criminal Law.

Article 6 Whoever commits the acts specified in this Interpretation and commits two or more crimes at the same time shall be given a heavier punishment.

Article 7 According to the provisions of Article 64 of the Criminal Law, those who cheat or illegally buy or sell foreign exchange shall recover their illegal income, and the funds used for cheating or illegally buying or selling foreign exchange shall be confiscated and turned over to the state treasury.

Article 8 Whoever fraudulently buys or illegally buys or sells foreign exchange in different currencies shall be punished according to this interpretation after being converted at the uniform exchange rate stipulated by the State Administration of Foreign Exchange at the time of committing the crime.

Provisions of the Supreme People's Procuratorate and the Ministry of Public Security on Prosecution Standards for Economic Crimes 200 1.5:

52. Case of Deceiving Export Tax Refund (Article 204, paragraph 1 of the Criminal Law) Whoever defrauds the state of export tax refund by falsely reporting exports or other deceptive means, if the amount is more than 10,000 yuan, shall be prosecuted.

Three. The main purpose of export tax rebate (1) is to enhance the international competitiveness of export products. Is the main goal of developed countries;

(2) Reduce export costs and encourage exports to drive domestic industries. Developing countries use high tariffs to protect domestic industries as an auxiliary measure. Because of high tariffs, the import cost of inputs in the export industry increases, which is not conducive to the development of the export industry.

Although the tax rebate has a positive effect on the development of a country's export industry, it will also have a negative impact on the domestic economy.

(a) the heavy work of both parties, resulting in a backlog of funds for exporters;

(2) tax fraud. Bad manufacturers use fake exports to make real tax rebates, import taxes under false pretenses, or export domestic secondary raw materials and import raw materials under false pretenses to make tax rebates;

(3) Unfavorable industrial structure balance. Due to the uncoordinated upstream and downstream industrial development, manufacturers are eager for quick success and instant benefit, preferring investment in basic industries, which leads to the slow development of basic industries;

The average distribution of benefits is extremely difficult. It is difficult to reach a compromise on the tax rebate between related industries (upstream and downstream) of the same finished product.

The above is a detailed introduction to the relevant knowledge about handling export tax rebates for you. Do you know how to apply for export tax rebate after seeing this? It's not complicated, as mentioned above.