(1) must be within the scope of VAT and consumption tax.
(2) It must be the goods declared for exit settlement.
(3) Financially, the goods must have been exported.
Under normal circumstances, only export goods with the above three conditions can get tax refund. Otherwise, the tax refund will not be processed. In addition, the mainland has also made some special provisions on the scope of export tax refund goods, including the following aspects:
First, it is clearly stipulated that a few commodities are not allowed to be refunded even if they meet the above conditions. They are: crude oil, foreign aid export goods, goods prohibited by the state (natural bezoar, musk, copper, copper alloy, platinum, etc.). ).
Second, the goods of some enterprises do not meet the above three conditions, but the state specifically allows the refund or exemption of value-added tax and consumption tax. Especially;
(1) Goods shipped by foreign contracted engineering companies for overseas contracted projects;
(2) Goods used for external repair and repair by enterprises engaged in repair and repair business;
(3) Goods sold by ocean shipping supply companies and ocean shipping companies and received foreign exchange;
(four) mechanical and electrical products and building materials sold by domestic enterprises through bidding with loans from international financial organizations or foreign governments;
⑤ Enterprises purchase commodities at home and transport them abroad as commodities for foreign investment.
2. It is clearly stipulated that some export commodities can only be encouraged and supported by exemption from value-added tax and consumption tax.
They are:
(1) Processing re-exported goods with supplied materials;
② Contraceptive drugs and appliances, old books;
(3) Cigarettes (only those enterprises that have the right to export cigarettes can export cigarettes within the national plan);
(four) military products and military system enterprises export materials produced by military factories or allocated by military departments;
⑤ Other duty-free commodities stipulated by national tax laws and regulations have already enjoyed duty-free care, and they cannot apply for tax refund when exporting.
3. Goods purchased by export enterprises from small-scale taxpayers, whether sold domestically or exported, shall not be deducted or refunded. However, considering the large export volume and special factors in production and procurement, the following export goods are specially allowed to be deducted or refunded. These commodities are: embroidery, handicrafts, perfume oil, mountain products, grass, willow, bamboo and rattan products, fishing nets and fishing gear, rosin, gallnut, raw Tim, mane tail, goatskin and paper products.
4. Taxes of tax refund for export goods:
Export tax rebate refers to the refund or exemption of turnover tax paid or payable for export goods in China, specifically referring to value-added tax and consumption tax, excluding business tax.
5. Applicable tax rate for export tax rebate:
The applicable tax rates for VAT refund of export goods are 17% and 13% stipulated in the Provisional Regulations on Value-added Tax. The tax refund rate for goods specially approved by small-scale taxpayers is 6%, and tax-free agricultural products directly purchased from agricultural producers are not refunded. The applicable tax rate of export tax rebate consumption tax shall be implemented in accordance with the Table of Consumption Tax Items and Rates.
Enterprises exporting goods with different tax rates should be accounted for and declared separately. If the applicable tax rate is not clear, the tax refund will be calculated if the tax rate is low, and the tax refund will be calculated if the tax rate is high.
6. Calculation of export tax rebate:
The value-added tax payable for export goods shall be calculated according to the input tax. Among them, ① If an inventory account and a sales account are set up separately for export goods, it shall be calculated according to the input amount and tax amount indicated in the special VAT invoice for the purchase of export goods. Enterprises with weighted average prices for inventory and sales can also calculate goods with different tax rates according to the following formula:
Tax rebate = quantity of exported goods × weighted average price × tax rate
(2) If an export enterprise is engaged in both domestic sales and export goods, and its export goods cannot be accounted for separately, it should first calculate the output tax of domestic sales goods and deduct the current input tax, and then calculate the tax refund of export goods according to the following formula:
When the output tax × tax rate ≥ the input tax that is not deducted;
Tax refund = input tax that has not been fully deducted;
Output tax × tax rate
Tax rebate = output value × tax rate;
Deducted input tax carried forward to the next period = input tax not fully deducted in this period-tax refund amount.
The output value in the formula refers to the amount of RMB calculated according to the FOB price and foreign exchange quotation of export goods.
The input tax on export goods purchased from small-scale taxpayers who enjoy special tax rebates shall be calculated and determined according to the following formula:
Input tax = sales amount listed in ordinary invoice (including value-added tax) /( 1 collection rate) × tax refund rate
The input tax of other export goods shall be calculated and determined according to the value-added tax listed in the value-added tax invoice.
The tax authorities have the right to refuse to apply for tax refund (exemption) if there is an obvious deviation from the sales volume, input amount and tax amount of export goods without justifiable reasons.
7. Export tax refund procedures:
The main procedures of export tax rebate are: export tax rebate registration, export tax rebate appraisal, export tax rebate declaration, export tax rebate audit, export tax rebate inspection and export tax rebate liquidation.
(1) Export Tax Refund Registration-This is a system for registering and managing export enterprises. The specific measures are as follows: after an enterprise dealing in export goods has obtained the right to export business with the approval of the relevant departments, it shall, within 30 days from the date of approval, apply to the local tax authorities in charge of tax refund business with the relevant approval documents and business license. After examining the application of an enterprise, the competent authority will issue an Export Tax Refund Registration Form to the enterprise, which will fill in and submit it to the tax authorities for examination according to the contents and requirements of the registration form, and issue an Export Tax Refund Registration Certificate to the enterprise after confirmation. Through the registration of export tax refund, we can communicate the relevant situation between tax paying enterprises and determine whether the legal person qualification of export enterprises and export enterprises meet the conditions of enterprise tax refund.
(2) Appraisal of export tax rebate-Appraisal of export tax rebate is a written appraisal made by the tax authorities on matters related to export tax rebate of enterprises according to the actual situation of export goods handled by enterprises and the national export tax rebate policies and regulations. All enterprises dealing in export goods should fill in the Appraisal Form of Export Goods Tax Refund. The evaluation form generally includes three aspects:
First, the legal evaluation of export tax rebate; The second is the evaluation of management system; The third is the evaluation of the responsibility system of both tax and enterprise.
(3) Declaration of tax refund (exemption) for export goods-refers to the legal procedures for export enterprises to apply for tax refund (exemption) to the tax authorities in accordance with the relevant provisions and requirements for export tax refund after the goods are declared for export and processed for finance, which is also the premise and important basis for the tax authorities to examine and determine the tax refund (exemption). Any enterprise that deals in export goods shall declare the tax refund (exemption) of export goods on a monthly basis after the goods are declared for export and financial sales are handled. The main contents of the declaration form include: the name of the exported goods, the quantity sold, the total purchase price of the goods, the expense deduction rate, the total deducted expenses, the total export tax rebate in the taxable value, the applicable tax items and tax rates, the amount of tax rebate and foreign exchange receivable. At the same time, it is also necessary to provide relevant documents for handling export tax rebates; Including export commodity sales ledger; Purchase special VAT invoices or ordinary invoices for export goods; Special invoice for consumption tax on export goods; Customs declaration form for export goods and export receipt documents stamped with customs inspection stamp.
(4) Audit of export goods tax refund-refers to the management system that the tax authorities in charge of export tax refund business conduct item-by-item audit of export goods of export enterprises according to the prescribed procedures after receiving the application for tax refund from export enterprises. The tax authorities responsible for examining and approving export tax rebates must carefully examine and approve export tax rebates in strict accordance with the provisions on export tax rebates after receiving the Enterprise Tax Refund Declaration Form.
After the examination is correct, it shall be submitted to the tax authorities responsible for the examination and approval of export tax rebate step by step, and the income refund book shall be filled in as required, and submitted to the local bank (treasury) for refund. The tax authorities in charge of export tax refund must complete the relevant tax refund (exemption) procedures within one month from the date of receiving the application. The examination and approval authority and working procedures of export tax rebate shall be determined by the inland provincial State Taxation Bureau and State Taxation Administration of The People's Republic of China Import and Export Corporation. The examination and approval of export tax rebate is generally the responsibility of the provincial or municipal State Taxation Bureau.
⑤ Inspection and liquidation of export tax rebate —— Inspection of export tax rebate refers to a system in which the tax authorities in charge of export tax rebate should often go deep into the enterprise investigation, check the relevant tax rebate vouchers and accounts, and decide to conduct a comprehensive inspection or spot check on the business institutions of enterprises handling export tax rebate according to local actual conditions.
The liquidation of export tax rebate means that the export enterprise must conduct a comprehensive liquidation of the types, quantity, amount, tax rate, expense deduction rate and tax rebate amount of the export goods in the previous year within three months after the end of the year, and submit the liquidation results to the tax authorities in charge of export tax rebate. The tax authorities in charge of export tax rebate shall examine the liquidation report of the enterprise, recover the overpaid tax and make up the underpaid tax. After the liquidation of the enterprise, the tax authorities in charge of export tax rebate will no longer accept the application for export tax rebate in the previous year.