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What is the export tax rebate rate for cosmetics?
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Export tax rebate refers to a measure to return part or all of the domestic tax levied on export commodities to exporters, which is also an international practice. 1. What is the export tax rebate rate? By 2000, China had formed five levels of VAT refund rate: 17%, 15%, 13%, 6% and 5% * *. At present, the VAT refund rate for export goods is as follows: (1) machinery and equipment, electrical appliances and electronic products, means of transport, instruments and meters, clothing, cotton yarn and cotton cloth, the tax refund rate is17%; (2) The tax rebate rate of other mechanical and electrical products other than clothing, cotton yarn and cotton cloth and textile raw materials is 17%, and the tax rebate rate of export goods before July 1999 is 13% or 1 1%. (3) The tax rebate rate for other goods with statutory tax rate of 17%, goods with statutory tax rate of 13% other than agricultural products, coal and cotton is13%; (4) Goods purchased from small-scale taxpayers for export, except agricultural products (excluding cotton), account for 6%; (5) The export tax rebate rate for agricultural products other than cotton is 5%. For the national high-tech products exported by export enterprises, if the tax rebate rate does not reach the tax rate, the export tax rebate shall be calculated according to the tax rate. However, with the rapid growth of foreign trade exports, the problem of unreasonable export tax rebate mechanism has become increasingly prominent, and the problem of default in export tax rebate has become more and more serious. The continuous expansion of the scale of tax refund arrears has brought obvious negative effects to social and economic development: first, it has affected the normal production and operation of export enterprises, especially foreign trade enterprises; Second, it brings hidden dangers to the financial and economic operation; Third, it is detrimental to the credibility of the government, which is not conducive to improving the investment environment and attracting foreign investment. In this regard, on the basis of full investigation and demonstration, the State Council issued a decision on reforming the current export tax rebate mechanism in June 65438+1October 65438+March 2003. Based on the principle of "moderate, positive and safe", the export tax rebate rate is adjusted structurally, and the tax rebate rate is adjusted differently for different products: the tax rebate rate is not reduced or less for products encouraged by the state, appropriately reduced for general export products, and reduced by about 3 percentage points on average for products restricted by the state and some resource products. The adjusted export tax rebate rates are 17%, 13%, 1%, 8% and 5%, which will be implemented from 10/day, 2004 (based on the export indicated in the Shanghai export goods declaration form) The specific plan is: (1) keep the current export tax rebate rate unchanged, including: agricultural products with the current export tax rebate rate of 5% and 13%; The current export tax rebate rate for some industrial products processed and produced with agricultural products as raw materials is13%; The current tax policy stipulates that the value-added tax rate of some goods is 17% and the tax refund rate is13%; Ships, automobiles and their key parts, aerospace vehicles, CNC machine tools, machining centers, printed circuits, railway locomotives and other goods with the current export tax rebate rate of 17%. (2) Increase the tax rebate rate for some products, and increase the export tax rebate rate for goods such as wheat flour, corn flour, duck slices and rabbit slices from 5% to 13%. (three) cancel the export tax rebate for some products, and cancel the export tax rebate policy for crude oil, wood, pulp, cashmere, eel fry, rare earth metal mines, phosphate rocks, natural graphite and other goods. For goods subject to consumption tax, the export tax refund (exemption) policy shall be abolished accordingly. (4) For products with reduced export tax rebate rate, the export tax rebate rate of gasoline (commodity code 271010) and unwrought zinc (commodity code 790 1) is reduced to1%; The export tax rebate rate of unwrought aluminum, yellow phosphorus and other phosphorus, unwrought nickel, ferroalloy, molybdenum ore and its concentrate is reduced to 8%; The export tax rebate rate of coke, semi-coke, coking coal, light and heavy burned magnesium, fluorite, talc, frozen stone and other goods was reduced to 5%; (5) Except for the goods listed above, the export tax rebate rate is reduced to 17% and15% respectively for all goods with current export tax rebate rate; Where the current tax rate and tax rebate rate are both 13%, the export tax rebate rate will be reduced to 1 1%. At the same time, the Ministry of Finance and State Taxation Administration of The People's Republic of China Caishui [2003] No.238 Supplementary Notice on Adjusting the Tax Refund Rate of Export Goods clarified the tax rebate rate of some special goods, mainly including: (1) For the goods exported by small-scale taxpayers themselves and on their behalf, the tax exemption policy will continue to be implemented, and the input tax will not be deducted or refunded. If an export enterprise enjoys the tax refund for the export of goods purchased from small-scale taxpayers, the tax refund rate for the goods specified in Caishui [2003] No.222 shall be reduced by 5%; All goods with export tax rebate rate higher than 5% stipulated in Caishui [2003] No.222 document shall be subject to 6% tax rebate rate. (2) The products exported from the Export Catalogue of High-tech Products (2003 Edition) shall be subject to the tax refund rate stipulated in the document Caishui [2003] No.222. (3) The export of computer software (the customs export commodity code is 9803) is tax-free, and the input tax shall not be deducted or refunded. (4) Foreign embassies (consulates) and their diplomatic representatives in China purchase domestic goods and services, and foreign-invested enterprises purchase domestic equipment that meets the tax refund conditions. As well as the mechanical and electrical products that won the bid by domestic enterprises through loans from foreign governments and international financial organizations and the offshore engineering structures that were sold to domestic offshore oil and gas exploration enterprises by the production enterprises specified in the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning Export Tax Refund (Guo Shui Fa [2000]165) and the Notice of State Taxation Administration of The People's Republic of China on Implementing VAT Refund for Offshore Engineering Structures (Cai Shui [2003] No.46). Two. How to calculate export tax rebate 1, general trade (1) export tax rebate calculation formula: current tax payable = current domestic goods output tax+current export goods FOB × RMB foreign exchange quotation × tax rate-current tax rebate of all input tax in current period = export goods FOB × RMB foreign exchange quotation × tax rebate rate (2) Relevant explanation of the above export tax rebate calculation formula. ② The RMB quotation of foreign exchange is determined by two methods stipulated in the financial system, namely, the quotation of the day announced by the state or the average price of the quotation at the beginning and end of the month. Once the calculation method is determined, the enterprise shall not change it within a tax year. (3) When the actual sales income of the enterprise is inconsistent with the amount recorded in the export goods declaration form and the foreign exchange verification form, the tax authorities will levy taxes according to the large amount and refund the tax according to the amount recorded in the export goods declaration form. ④ If the tax payable is less than zero, it shall be carried forward to the next period to offset the tax payable. Example of export tax rebate calculation: for example 1, a shoe factory exported 30,000 dozen shoes in March 2000, of which: (1) 28,000 dozen were traded on FOB basis, and the foreign exchange rate of RMB was 1: 8.2836 yuan; (2) 2,000 dozen are sold on CIF basis, at a price of $240 per dozen, with freight 20 yuan, insurance 10 yuan and commission 2 yuan per dozen. The foreign exchange rate of RMB is 1:8.2836 yuan. In this period, the number of shoes sold domestically is 19400 dozen, the sales income is 34.92 million yuan, the output tax is 5.9364 million yuan, the input tax can be deducted/kloc-0.80 million yuan, and the shoe tax rebate rate is/kloc-0.3%. The tax payable and tax refund are calculated by the method of "first levy and retreat". Calculate the sales income of export self-produced goods: the sales income of export self-produced goods = FOB × foreign exchange RMB quotation+(CIF-transportation fee-insurance premium-commission) × foreign exchange RMB quotation = 28000× 200× 8.2836+2000× (240-20-10-2) × 8.2836. Taxable amount in this period = domestic goods output tax in this period+FOB export goods in this period × foreign exchange RMB quotation × tax rate-total input tax in this period = 5936400+49834137.60 ×17%-1080000 = 3608203.39 (. Third, what is the impact of reducing the export tax rebate rate? Goldman Sachs believes that reducing the export tax rebate rate has little effect on adjusting China's external imbalance compared with the real appreciation of RMB of 2%. Because the import tariff rate has not been reduced accordingly, the relevant import and export prices will be distorted. This will not increase China's import demand, nor will it reduce inflationary pressure. First of all, reducing the VAT refund rate of export goods is equivalent to increasing the tax revenue of domestic exporters. Without the corresponding reduction of import tariffs, the effect is equivalent to the appreciation of the nominal exchange rate of RMB plus the increase of import tariffs, which will only lead to the loss of social wealth. Unilateral reduction of export tax rebate can only reduce export demand, but not increase import demand. In contrast, increasing the nominal exchange rate of RMB can simultaneously regulate import and export demand, reduce export demand and increase import demand, which can help China reduce its trade surplus more effectively. The appreciation of the nominal exchange rate of RMB can also reduce the domestic inflationary pressure, and the financial environment will be tightened immediately after the appreciation. Moreover, there is no tax rate hedging mechanism in any market at present. If the tax rate changes frequently, it will cause additional efficiency losses and weaken the role of the market in allocating resources. The above is the whole content of this article. I hope it will help you and answer your questions. They are online 24 hours a day and can answer your legal questions at any time.

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People's Republic of China (PRC) Customs Law

Article 8

Inbound and outbound means of transport, goods and articles must enter or leave the country through the place where the customs is established. Under special circumstances, if it is necessary to enter or leave the country temporarily through places without customs, it must be approved by the authorities authorized by the State Council or the State Council, and go through customs formalities in accordance with the provisions of this Law.