An enterprise shall apply to the competent tax authorities for export tax refund (exemption) from the next month after the date of declaration of export of goods, or within the tax declaration period from the date when zero-tax taxable services are used for finance to April 30 of the following year.

Second, analyze the details

Export tax rebate refers to a measure that the state uses tax leverage to reward exports. Generally, it can be divided into two types: one is to refund the import tax, that is, when the export enterprise processes the imported raw materials or semi-finished products into products for export, it will refund the import tax it has paid; One is to refund the domestic tax paid, that is, when the enterprise declares the export of goods, it will refund the domestic tax paid for the production of the goods. Export tax rebate is conducive to enhancing the competitiveness of domestic goods in the international market and is adopted by all countries in the world.

3. What are the conditions for export tax rebate?

1. Goods must be within the scope of VAT and consumption tax. The collection scope of value-added tax and consumption tax includes all taxable goods of value-added tax except duty-free agricultural products directly purchased from agricultural producers, and consumer goods such as cigarettes, alcohol and cosmetics 1 1 listed as consumption tax;

2. It must be the goods declared for export. The so-called export, that is, export gateway, includes self-operated export and entrusted agent export. Distinguishing whether the goods are declared for export is one of the main criteria to determine whether the goods belong to the scope of tax refund. Unless otherwise stipulated, any goods sold in China that have not been declared abroad, regardless of whether the export enterprise settles in foreign exchange or RMB, or how the export enterprise handles the financial affairs, will not be regarded as export goods and will be refunded.

3. It must be the goods that have been written off by foreign exchange. The export goods that export enterprises apply for tax refund must be goods that have received foreign exchange and have been written off by foreign exchange management departments.