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Export tax refund, in a narrow sense, is to refund the indirect tax paid during the domestic production and circulation of export goods. Government actions; and in a broad sense, export tax rebates also include government actions that reduce the indirect taxes contained in exported goods to zero through tax exemptions or tax credits.

The current interim regulations on value-added tax and consumption tax in mainland China stipulate that, unless otherwise specified by the State Council, the value-added tax rate for taxpayers exporting goods is zero (the current export rebate rate has 5 levels, that is, 17% , 13%. 11%, 9% and 5%); export of taxable consumer goods is exempt from consumption tax. Both value-added tax and consumption tax are indirect taxes.

There are different classifications due to different objects of export tax rebates. According to the characteristics of the production and operation of export enterprises, they can be divided into production enterprises with import and export rights and foreign trade enterprises; according to the type of export trade, they can be divided into general trade and imported processing; according to the export operation mode, they can be divided into self-operated Export and entrusted agent export; according to the export tax rebate method, it can be divided into tax-free enterprises, tax-first-then-refund enterprises and "exemption, credit and refund" enterprises. However, no matter what kind of export enterprise, the export tax refund procedures are basically as follows: export tax refund registration - import tax refund application - export tax refund review - tax refund and tax refund settlement

Export tax refund registration

< p>Export tax refund registration is the first step in handling export tax refund. After the export enterprise has completed tax registration and registration as a general taxpayer of value-added tax with the taxation authority, it should go to the tax authority in charge of tax refunds to go through the export tax refund registration procedures.

First of all, within 30 days from the date when the export enterprise is approved to have the right to operate import and export operations, it must hold the approval document of the Ministry of Foreign Trade and Economic Cooperation and its authorized unit to approve its export operation right, a copy of the industrial and commercial business license, and a copy of the tax registration certificate Go to the local competent tax refund authority to complete the export tax refund registration procedures with the required documents: (1) Fill in the export tax refund registration form and submit it to the competent tax refund authority for review; (2) Apply for the export tax refund registration certificate; (3) Submit the relevant information of the full-time or part-time export tax handler The information will be assessed by the competent tax refund authority and a "Tax Agent Certificate" will be issued. Export enterprises have the right and qualification to handle export tax refunds only after receiving the export tax refund registration certificate. Export enterprises that have not registered for tax refund will not be allowed to handle tax refund (exemption) for exported goods.

Secondly, if the content of the export tax rebate registration of an export enterprise changes, or if there is a reorganization, division, merger, cancellation, etc., the export enterprise shall, within 30 days from the date of approval by the competent department, report to the local competent authority with the relevant certificates. The tax authority responsible for tax refund shall handle the procedures for changing or canceling the export tax refund registration. If an export enterprise changes its tax clerk, it should also go through the change procedures.

Export tax refund declaration

Due to different situations of export enterprises, the requirements for export tax refund declaration are also different. The general rule is that Taiwanese-invested enterprises should fill in the "Foreign-invested Enterprise Export Goods Tax Refund Declaration Form" on a monthly basis after the goods have been declared for export and financially sold, and provide a special declaration form for export tax rebates and a foreign exchange settlement statement issued by the customs. , special value-added tax invoices (tax deduction coupons) for purchased goods, export invoices, and other relevant account books wait until the local foreign-related tax administration authorities apply for tax exemption and tax refund procedures.

Export tax rebate review

In principle, the review and approval authority for export tax rebates is concentrated in the State Taxation Bureau of the provinces and cities under separate state planning. It may also be determined by the local ( The municipal)-level State Taxation Bureau participates in the specific review of export tax refunds. In the above-mentioned competent State Taxation Bureau, an import and export tax management office (branch) has been established to directly handle export tax refund business.

About the issue of approval and management of export tax rebates for Taiwan-invested enterprises. The daily management of export tax refunds for Taiwanese-invested enterprises, such as certification, inspection, liquidation, and review and storage of materials, is the specific responsibility of the foreign-related tax management agencies of the local state taxation bureaus. The procedures for export tax refunds for enterprises are handled by the same level. The export tax administration authority is responsible for handling this matter.

After the foreign-related tax administration authority receives the enterprise’s tax refund (exemption) declaration form, it shall be reviewed and found to be correct, and then reported to the superior foreign-related tax administration authority for approval; If the tax refund should be handled according to the tax refund method, it shall be reviewed by the foreign-related tax administration authority at the higher level and then submitted to the import and export tax administration authority at the same level for approval and refund.

When the tax authorities responsible for export tax refund review receive tax refund declarations from export enterprises, they must also carefully review them in strict accordance with the export tax refund regulations. After confirming that they are correct, they must submit them step by step to the tax authorities with the authority to approve them for approval. Only after approval can you fill out the "Income Refund Form" and send it to the local bank (treasury) for tax refund.

The main contents of the export tax refund review include: original documents of export customs declaration, original documents of input tax, export goods sales account book and tax payable account book, etc.

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