1. The original tax rate is the same: 17%, not 17%, not 1 1%. Adjust to 16%, 16%, 10%, 10%. In this case, although the value-added tax rate is reduced before and after the downward adjustment, the tax refund is completely refunded, but due to the reduction of the tax rate, the capital occupation of enterprises is correspondingly reduced, and the impact on export enterprises is slightly neutral.

For foreign trade enterprises, the input invoices obtained are issued before May 1, and the tax rebate is usually calculated according to the old tax rebate rate, and it is issued after May 1, and the tax rebate is usually calculated according to the new tax rebate rate. In this case, there is no need to plan the issuing time of the input invoice, how much to refund, and the tax refund is completed. For production enterprises, the tax exemption amount shall be calculated according to the new export sales tax rebate rate declared after May 1.

Second, the original tax rebate rate is inconsistent, which is divided into two situations:

Only reduce the tax rate, not the tax rebate rate. For example, 17% is returned from 13%,1%is returned from 5%, and 13%, 10% is adjusted to 16%. In this case, the proportion of levy and refund is slightly higher, and the impact on export enterprises is more neutral.

Extended data

The main purpose of export tax rebate

1. 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.

The negative impact of tax rebate on domestic economy;

1. Taxpayers and tax collectors have a heavy workload, 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;

4, 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.

Characteristics of export tax rebate

1 is an 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 an act of income refund or tax reduction and exemption after the export of goods, which is obviously different from the purpose of raising financial funds in other tax systems.

2. It has the oneness of regulating 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.

This is an international practice in the field of indirect tax.

Many countries in the world implement indirect tax system. Although the specific indirect tax policies of different countries are different, it is consistent for all countries to implement "zero tax rate" for export goods in the indirect tax system.

In order to adhere to the principle of "zero tax rate" of indirect tax on export goods, some countries implement tax exemption system and some countries implement tax refund system, all for the refund or exemption of indirect tax on export goods, so that the export products of enterprises can participate in international market competition at indirect prices.

Refer to Baidu Encyclopedia-Export Tax Refund Rate