I. VAT refund

Value-added tax is an important tax in China's tax system, which mainly taxes the production and circulation of goods. Enterprises have paid the corresponding value-added tax in accordance with state regulations when exporting goods. In order to encourage enterprises to export, the state implements the export tax rebate policy, and returns part or all of the value-added tax paid by enterprises in the export process to enterprises. This will help reduce the export cost of enterprises and improve the competitiveness of products in the international market.

Second, the consumption tax rebate.

Consumption tax is a tax levied on specific consumer goods, aiming at regulating consumption structure and guiding consumption direction. Some export commodities may involve the payment of consumption tax in the process of production and sales. On the export tax rebate policy, the state will also give tax rebates to export commodities that have already paid consumption tax. This will help to further reduce corporate tax burden and encourage enterprises to expand export scale.

Third, the tax refund application and review

Enterprises need to submit an application for export tax rebate to the tax authorities in accordance with state regulations. Relevant supporting documents, such as export contracts, customs declarations, invoices, etc. In the application process, it is necessary to provide proof that the enterprise has indeed exported and paid the corresponding taxes. After receiving the application, the tax authorities will conduct strict examination to ensure the compliance and fairness of the tax refund policy.

Four. Payment of tax refund

After verification, the tax authorities will issue the tax refund to the enterprise. The issuance of tax refund helps enterprises to recover funds in time and support their production and business activities. At the same time, the tax rebate policy also provides more financial support for enterprises, encourages enterprises to continuously expand the export scale and promotes the development of foreign trade.

To sum up:

Export tax rebate is the value-added tax and consumption tax paid by enterprises in the export process, aiming at reducing the export cost of enterprises, improving the competitiveness of products and promoting the development of foreign trade. Enterprises need to submit tax refund applications in accordance with state regulations and provide relevant supporting documents. After the tax authorities have verified it, they will issue the tax refund to the enterprise.

Legal basis:

People's Republic of China (PRC) value-added tax law

Article 45 provides that:

Taxpayers exporting goods shall be exempted from export value-added tax unless otherwise stipulated by the State Council. If there are other provisions in the State Council, those provisions shall prevail.

Provisional Regulations of People's Republic of China (PRC) Municipality on Consumption Tax

Article 1 1 stipulates:

Taxpayers exporting taxable consumer goods are exempt from consumption tax; Unless otherwise stipulated by the State Council. The tax exemption measures for the export of taxable consumer goods shall be formulated by the competent departments of finance and taxation of the State Council.