Export tax rebate refers to the refund of value-added tax and consumption tax paid by all domestic production links and circulation links in international trade business according to the provisions of the tax law, that is, the export link is tax-free, and the tax paid before the tax payment link is refunded. For example, a foreign trade company exports 654.38+10,000 plastic buckets, assuming that each bucket is 0.9 USD, including tax, and the purchase price is in 6 yuan. After the export, foreign exchange came in. In about 20-30 days, the transportation agent will return the previously submitted foreign exchange receipt verification form and customs declaration tax refund verification form to the foreign trade company. Accountants of foreign trade companies take VAT invoices issued by these suppliers to the IRS for tax refund. This is the export tax rebate. 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, a production enterprise must add a condition, that is, the goods applying for tax refund (exemption) must be self-produced goods of the production enterprise or regarded as self-produced goods before applying for tax refund (exemption).

I. The tax refund process is as follows:

1. Taxpayers hold relevant certificates to the administrative department for industry and commerce to receive the registration form;

2. Fill in the registration form and relevant requirements, and declare after affixing the official seal of the enterprise and the seal of relevant personnel;

3, the tax authorities after the audit is correct, that is, to accept the registration;

4. After approval, the enterprise shall be issued with tax refund registration.

When the business conditions of the enterprise change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.

Two. The conditions for individual tax refund are as follows:

1. The annual comprehensive income in the previous year was less than 60,000 yuan, but personal income tax was paid in advance.

2. In the previous year, there were special additional deductions that met the conditions for enjoyment, but the deduction was not declared when the tax was paid in advance.

3. Due to employment in the middle of the year, resignation or lack of income in some months, the expenses are deducted by 60,000 yuan, special additional deductions such as "three insurances and one gold", special additional deductions such as children's education, enterprise (occupational) annuity, commercial health insurance and individual tax deferred pension insurance. Is not enough.

4. Those who are not employed by the company and only get income from labor remuneration, manuscript remuneration and royalties need to apply for various pre-tax deductions through annual settlement.

5. The withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to the comprehensive income for the whole year.

Legal basis:

Measures for the Administration of Tax Refund (Exemption) on Export Goods

Article 3 The scope of tax refund (exemption), tax refund rate and tax refund (exemption) methods for export goods shall be implemented in accordance with relevant state regulations.

Article 4 The tax authorities shall, in accordance with the procedures for tax refund (exemption) of export goods, set up corresponding posts for tax refund (exemption) management of export goods, acceptance of declaration, preliminary examination, review, investigation, examination and approval, return of warehouses and transfer of warehouses, and establish a post responsibility system. If a person needs more posts because of fewer people, the staffing must follow the post supervision and restriction mechanism.