Two, export enterprises in accordance with the provisions of Article 1 of this notice to calculate and pay the value-added tax and consumption tax on export goods, no longer apply for tax refund. For the calculated tax exemption and refund, the production enterprise shall offset and adjust the tax exemption and refund when handling the tax declaration.
Equipment and spare parts that enterprises invest in kind abroad, including enterprises that implement the policy of expanding the scope of VAT deduction, do not implement a single tax refund policy, but implement a tax exemption and refund policy. Policy analysis on some problems of enterprises purchasing equipment with physical investment and tax refund for export goods. Source: Beijing Taxpayer Network, acting as an export enterprise.
Extended data:
Export tax rebate conditions:
(1) must be goods within the scope of VAT and consumption tax collection. 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 that are not subject to value-added tax and consumption tax (including goods exempted by the state) cannot be refunded, so as to fully embody the principle of "no refund if there is a 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.
Baidu encyclopedia-export tax rebate