A: Export tax rebate refers to the refund or exemption of value-added tax and consumption tax paid in domestic production and circulation in international trade business according to the provisions of tax law, that is, the export goods are subject to zero tax rate. It is a tax measure commonly used in international trade and accepted by all countries, aiming at encouraging fair competition in export commodities of all countries.

2. What are the export goods that enjoy tax refund (exemption)?

A: The Measures for the Administration of Tax Refund (Exemption) of Export Goods stipulates that all export goods subject to VAT or consumption tax shall be refunded (exempted) except those goods that are explicitly stipulated by the state and those goods with ordinary invoices purchased by export enterprises from small-scale taxpayers.

3. What are the export trade modes of goods that enjoy tax refund (exemption)?

A: The export trade modes of goods enjoying tax refund (exemption) generally include: general trade, feed processing trade, barter trade, compensation trade, small-scale border trade, overseas processing trade with materials, consignment trade, etc.

4. What are the enterprises that enjoy tax refund (exemption) for export goods?

A: At present, there are the following types of enterprises that enjoy tax refund (exemption) for export goods:

The first category is foreign trade enterprises with import and export rights approved by MOFTEC and its authorized units, including foreign trade corporations with independent accounting rights approved by MOFTEC and branches established in different places.

The second category is self-operated production enterprises and production group companies with import and export operation rights approved by MOFTEC and its authorized units.

The third category is foreign-invested enterprises.

The fourth category is enterprises that entrust foreign trade enterprises to export as agents.

The fifth category is specific tax refund enterprises. Such enterprises are:

(1) A foreign contracted engineering company that transports goods overseas for overseas contracted projects;

(2) Enterprises undertaking repair and replacement business overseas;

(3) ocean shipping supply companies and ocean shipping companies that sell goods and collect foreign exchange;

(4) Enterprises that purchase goods at home and ship them to foreign countries as overseas investments;

(five) enterprises that use loans from foreign governments or international financial organizations to win the bid for mechanical and electrical products through international bidding;

(six) enterprises that use outbound equipment, raw materials and spare parts for overseas processing and assembly business;

(seven) enterprises that export goods by using the preferential foreign aid loans and joint venture funds of the China Municipal Government;

(eight) enterprises that carry out compensation trade projects and barter trade with foreign countries enjoy tax rebates for Hong Kong, Macao and Taiwan;

(9) Listed iron and steel enterprises that plan to sell "special steel for processing and export" to processing and export enterprises according to state regulations;

(10) Duty-free shop at the exit port under the unified management of China Duty Free Company under the National Tourism Administration;

(1 1) Foreign-invested enterprises purchase domestic equipment;

(12) A domestic aviation supply company that supplies aviation food for foreign airlines;

(13) DIV, a domestic production enterprise, sells products listed as offshore engineering structures to domestic offshore oil and gas exploration enterprises.

5. What conditions should export goods enjoying tax refund (exemption) generally meet?

A: Generally speaking, export goods enjoying tax refund (exemption) should meet the following four conditions:

(1) must be goods with VAT and consumption tax;

(2) It must be the goods declared for departure;

(3) Goods must be sold by financial means;

(4) Goods whose export proceeds have been written off.

6. What are the calculation methods of tax refund (exemption) for export goods?

Answer: There are four main ways of tax refund (exemption) for export VAT:

(1) "Exemption or refund" tax, that is, the value-added part of this link is exempt from tax, and the input tax is refunded. At present, foreign (industrial) trade enterprises and some specific tax refund enterprises implement this method.

Tax Refund Amount = Foreign Trade Purchase Amount excluding VAT × Tax Refund Rate

Or = quantity of exported goods × weighted average unit price × tax rebate rate

Among them, the tax refund for the export goods purchased from small-scale taxpayers is calculated as follows:

Tax refund amount = [sales amount listed in ordinary invoice (including VAT) /( 1+ collection rate) ×6% or 5%.

(2) "Exemption, credit and refund" tax, that is, the value-added part of this link is tax-free, and the input tax that is allowed to be deducted is deducted from the taxable amount of domestic goods, and the part that cannot be deducted is refunded. At present, production enterprises implement this method.

(3) "Exemption" tax means that the value-added part of this link is tax-free, and the input tax allowed to be deducted is deducted from the taxable amount of domestic goods. Listed iron and steel enterprises selling "top-loaded" steel products shall implement these measures.

(4) tax exemption, that is, export goods are directly exempted from value-added tax and consumption tax. These Measures shall apply to export cigarette enterprises and small export enterprises.

Consumption tax on export goods, except taxable consumer goods that cannot be refunded, shall be exempted from tax and refunded respectively:

(1) Taxable consumer goods directly exported by production enterprises with import and export operation rights or entrusted by foreign trade enterprises, and taxable consumer goods entrusted by production enterprises without import and export operation rights are exempt from consumption tax.

(2) Tax refund for taxable consumer goods exported by foreign trade enterprises after acquisition.

If ad valorem is levied, the consumption tax shall be refunded = export sales income × consumption tax rate.

If the quantity is fixed, the refundable consumption tax = export sales quantity × consumption tax unit tax grid.