1. Export tax rebate: refers to a measure that the state uses tax leverage to reward exports. There are generally two kinds. 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.
The other is to refund the paid domestic tax, that is, when the goods are declared for export, the enterprise 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.
2. Input tax: refers to the value-added tax paid or borne by taxpayers when they purchase goods, processing, repair and replacement services, services, intangible assets or real estate. Input tax = (purchased raw materials, fuel, power) * tax rate.
3. Output tax: the tax payable or taxable tax when selling goods is output tax. The so-called input tax and output tax refer to input tax and output tax of value-added tax. Output tax is the value-added tax that ordinary taxpayers charge buyers when they sell goods. General taxpayers charge two parts of money for selling goods, one part is the price excluding tax and the other part is the output tax.
Extended data:
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, as well as 1 1 consumer goods such as cigarettes, alcohol and cosmetics listed as consumption tax.
The reason why this condition must be met is that the tax refund (exemption) for export goods can only be refunded or exempted from the tax paid for goods with VAT and consumption tax. Goods without VAT and consumption tax (including goods exempted by the state) cannot be refunded, so as to fully embody the principle of "refund without levy".
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 goods are declared for export is one of the main criteria to determine whether goods are within the scope of tax refund (exemption).
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.
Foreign exchange receipts sold in China, such as hotels and restaurants, cannot be refunded (exempted) because they do not meet the export conditions.
3. It must be a commodity for financial export. Export goods can only be refunded (exempted) after they are financially sold and exported. In other words, the provisions of export tax refund (exemption) are only applicable to trade export goods.
For non-trade export goods, such as donated gifts, goods purchased by individuals in China and taken out of the country (unless otherwise specified), samples, exhibits, postal articles, etc. Because financial sales are generally not available, tax can not be refunded (exempted) according to the current regulations.
4. It must be the goods that have been written off by foreign exchange. According to the current regulations, the export goods that export enterprises apply for tax refund (exemption) must be goods that have received foreign exchange and have been written off by foreign exchange management departments.
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