Export tax rebate, referred to as export tax rebate, basically refers to the refund of value-added tax and consumption tax actually paid by export goods in the process of domestic production and circulation. Export tax rebate is mainly to balance the tax burden of domestic products by returning the domestic tax paid by export goods, so that domestic products can enter the international market at tax-free cost and compete with foreign products under the same conditions, thus enhancing competitiveness and expanding foreign exchange income.
2, the tax situation is different.
Export tax exemption means that foreign-invested enterprises directly export or entrust export after producing or purchasing goods, and the state is exempt from value-added tax and consumption tax.
Export tax rebate is to pay taxes first, and then refund the taxes paid at that time, and export tax exemption is not necessary.
Take commercial enterprises as an example:
A commercial enterprise is a general taxpayer with export right, and the purchase price is1170,000 yuan, of which170,000 yuan is the price excluding tax, and170,000 yuan is the value-added tax. Then when the goods are exported, the input value-added tax paid at the time of purchase can be refunded to you, and there is no need to pay the output tax (that is, tax exemption and tax refund).
Extended data:
Characteristics of export tax rebate:
1, income refund behavior
Taxation is a form in which the state participates in the distribution of surplus products in national income according to law to meet the needs of society. As a specific tax system, tax refund (exemption) for export goods is different from other tax systems. It is a kind of income return or tax reduction or exemption behavior that the state returns the turnover tax that has been collected in China to enterprises after the goods are exported.
2. The oneness of regulation function
The tax refund (exemption) of China's export goods is intended to enable enterprises to participate in international market competition at duty-free prices. This is a policy measure to improve the competitiveness of enterprise products. Compared with the two-way adjustment function of other tax systems where encouragement and restriction coexist and income and relief coexist, the tax refund (exemption) of export goods has the characteristics of single adjustment function.
3. International practice in the category of indirect taxes.
In order to adhere to the principle of "zero tax rate" of indirect tax on export goods, some countries implement tax exemption system, some countries implement tax refund system, and some countries implement the system of both tax refund and tax exemption, all for the refund or exemption of indirect tax on export goods, so that the export products of enterprises can participate in the international market competition at indirect prices. The policy of tax refund (exemption) for export goods is closely related to the tax systems of various countries. Without the tax system, the tax refund (exemption) of export goods will lose its specific basis.
References:
Baidu encyclopedia-export tax rebate
References:
Baidu encyclopedia-export duty-free