Export tax rebate is a preferential policy to encourage enterprises to export in China, which includes three items: exemption, credit and refund. Exemption means that according to the relevant tax regulations, all export products are exempt from VAT. As a general taxpayer enterprise, if it sells products at the same price, if it exports, the original output tax will become gross profit, which shows that the export benefits lie; The term "offset" refers to the fact that because of export, some preferential treatment can be used to offset the output tax of domestic products; Refund means that the tax authorities can refund the tax if the export enterprises meet the tax refund conditions when there is a tax credit due to export. (The following mainly introduces the tax refund):

First, the main preconditions for tax refund:

1, export enterprises are general taxpayers.

2. All export business documents are collected (explained later)

3. VAT has tax allowance.

Second, what is the receipt of documents?

The so-called collection of documents means that the export enterprise must first declare the Customs Declaration Form. When the enterprise receives the paper declaration form and the electronic declaration form, it can be found online, it is called "collection of documents"-that is to say, the tax authorities can * * * enjoy the export information of the customs.

3. Why is there a VAT credit?

The export tax rebate is actually the value-added tax, that is, the net input tax paid by the enterprise in the purchase process for exporting goods.

4. How much tax can be refunded for export tax rebate?

For export goods, according to different kinds of goods, countries have different tax rebate regulations, most of which are 13%. Take the tax rebate rate of 13% as an example. The tax rate of general taxpayers is usually 17%. Then, according to the regulations, the difference between them is called "non-exemption and deduction tax rate". The product of this tax rate and export income is "non-exemption and deduction tax amount". This tax amount cannot be refunded. Therefore, export income * tax rebate rate.

V. Procedures for Export Tax Refund

It is not difficult to go to the tax office to handle related matters with the relevant customs documents, and the specific tax office will inform you to prepare relevant information.

Six, the software program needed for export tax rebate

The tax will tell you when the relevant tax documents are completed.

Seven, export tax rebate declaration

Need professional accountants to calculate and declare. If you are not a professional accountant, it is difficult to declare the export tax rebate.

However, there is only a question of whether the export tax rebate will be granted, but there is no question of whether it will be granted.