Export tax rebate refers to a measure to return part or all of the domestic tax levied on export commodities to exporters, which is also an international practice. 1 June 65438+1October1day, the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the value-added tax rate of taxpayers' export commodities is zero. For export commodities, not only are there no taxes at the export stage, but the tax authorities also have to refund the taxes already paid during the domestic production and circulation of commodities, so that export commodities can enter the international market at a price excluding taxes. After the goods of the enterprise are exported, the tax authorities shall handle the tax refund for the enterprise according to the input tax of the exported goods. Due to tax relief and other reasons, the input tax amount of goods is often not equal to the actual tax amount. If the tax refund is made according to the input tax amount of export goods, there will be the problem of less levy and more refund, so there is a ratio to calculate the tax refund amount of export goods-export tax rebate rate. [Edit this paragraph] Export tax rebate introduces the tax refund (exemption) of export goods, which is referred to as export tax rebate for short. It basically refers to the refund of product tax, value-added tax, business tax and special consumption tax actually paid by export goods in the process of domestic production and circulation. The tax refund system for export goods is an important part of a country's tax revenue.

Export tax rebate is mainly to balance the tax burden of domestic products by returning the domestic tax paid for export goods, so that domestic products can enter the international market at tax-free cost and compete with foreign products under the same conditions, thus enhancing their competitiveness and expanding their export earnings.

1March, 1985, the State Council officially issued the Notice on Approving the Provisions of the Ministry of Finance on the Collection and Refund of Product Tax or Value-added Tax for Import and Export Products, stipulating that the tax refund policy for export products will be implemented from April, 1985. From 1994 65438+ 10 1 With the reform of the national tax system, China has reformed the existing export tax rebate management methods for refunding product tax, value-added tax and consumption tax, and established a tax refund (exemption) system for export goods based on the new value-added tax and consumption tax systems.

Export tax rebate for foreign trade enterprises [edit this paragraph] The conditions for export tax rebate (1) must be goods within the scope of VAT and consumption tax collection. The collection scope of value-added tax and consumption tax includes all taxable goods of value-added tax except duty-free agricultural products directly purchased from agricultural producers, as well as 1 1 consumer goods such as cigarettes, alcohol and cosmetics listed as consumption tax.

The reason why this condition must be met is that the tax refund (exemption) for export goods can only be refunded or exempted from the tax paid for goods with VAT and consumption tax. Goods that are not subject to value-added tax and consumption tax (including goods exempted by the state) cannot be refunded, so as to fully embody the principle of "no refund if there is a levy".

(2) It must be the goods declared for export. The so-called export, that is, export gateway, includes self-operated export and entrusted agent export. Distinguishing whether goods are declared for export is one of the main criteria to determine whether goods are within the scope of tax refund (exemption). Unless otherwise stipulated, any goods sold in China that have not been declared abroad, regardless of whether the export enterprise settles in foreign exchange or RMB, or how the export enterprise handles the financial affairs, will not be regarded as export goods and will be refunded.

Foreign exchange receipts sold in China, such as hotels and restaurants, cannot be refunded (exempted) because they do not meet the export conditions.

(3) It must be the goods for financial export. Export goods can only be refunded (exempted) after financial sales. That is to say, the provisions of export tax refund (exemption) are only applicable to trade export goods, not trade export goods, such as donated gifts, goods purchased by individuals in China and taken out of the country (unless otherwise stipulated), samples, exhibits, postal items, etc. You can't refund (exempt) tax according to the current regulations because it is generally not sold.

(4) It must be the goods that have been received and written off. According to the current regulations, the export goods that export enterprises apply for tax refund (exemption) must be goods that have received foreign exchange and have been written off by foreign exchange management departments.

Under normal circumstances, export enterprises must meet the above four conditions when applying to the tax authorities for tax refund (exemption) of goods. However, when applying for tax refund (exemption) for export goods, production enterprises (including enterprises with import and export operation rights, production enterprises entrusted by foreign trade enterprises and foreign-invested enterprises, the same below) must attach a condition, that is, the goods applying for tax refund (exemption) must be the goods produced by the production enterprises (except those purchased and exported by foreign-invested enterprises approved by the provincial foreign trade department). [Edit this paragraph] Export Tax Refund Registration 1. Export enterprises shall, within 30 days from the date of approval, fill out the Tax Refund Registration Form for Export Enterprises (in triplicate for the production enterprise, one for the tax refund organ, one for the grass-roots tax refund department and one for the enterprise) with the approval document of the Ministry of Foreign Trade and Economic Cooperation and its authorization;

2. A production enterprise without the right to operate import and export shall, before entrusting the export business for the first time, handle the tax refund registration with the local tax authorities in charge of tax refund by virtue of the entrusted export agreement, industrial and commercial business license and national tax registration certificate.

3. When the contents of the tax refund registration of export enterprises change, if the enterprise handles the change registration in the administrative department for industry and commerce, it shall, within 30 days from the date when the administrative department for industry and commerce handles the change registration, apply to the tax refund authority with relevant documents, and fill out the tax refund registration change form (the production enterprise shall fill in two copies, and the tax refund authority and the enterprise shall hold one copy respectively). According to the regulations, if an enterprise does not need to register with the administrative department for industry and commerce, it shall, within 30 days from the date of approval or announcement of change by the relevant authorities, apply to the tax refund authority for tax registration change with relevant documents. The scope of changing the tax refund registration includes:

Change the name;

Change the enterprise code;

Change the legal representative, financial controller and tax collector;

Add or cancel branches;

Change of domicile or business premises;

Change the scope or mode of production and operation;

Increase or decrease of registered capital (capital);

Change the affiliation;

Change the production and operation period;

Change or increase or decrease the basic bank account number;

Change other tax registration contents.

Information to be submitted by the enterprise when handling the change registration of tax refund:

Application for change of tax registration;

Industrial and commercial change registration form and industrial and commercial license (registration certificate);

The original tax refund registration certificate issued by the tax refund authority (registration certificate, registration form and other originals and copies). );

4. In case of dissolution, bankruptcy, cancellation or other tax fraud, an export enterprise suspends tax refund or terminates tax refund business according to law, it shall conduct tax refund liquidation before going through cancellation procedures with the administrative department for industry and commerce, recover the overpaid tax, and report to the original tax refund authority for cancellation of tax refund registration with relevant documents.

Where the change of domicile or business premises of an export enterprise involves the change of tax refund registration authority, it shall apply to the original tax refund registration authority for cancellation of tax refund registration before applying to the administrative department for industry and commerce for change or cancellation of registration or before the change of domicile or business premises.

Where the business license of an export enterprise is revoked by the administrative department for industry and commerce, it shall, within 30 days from the date of revocation of the business license, apply to the original tax refund registration authority for cancellation of tax refund registration.

When an export enterprise handles the cancellation of tax registration for export tax refund, the materials to be submitted include:

With the approval of the superior or the resolution of the board of directors and the workers' congress, foreign-invested enterprises

It shall be submitted to the government department for approval and the resolution of the board of directors;

The decision of the administrative department for industry and commerce to cancel the registration certificate or revoke the license;

Tax registration certificate issued by the original tax refund authority (original and photocopy);

A copy of the payment book for taxes, fines and late fees;

Other relevant materials and certificates.

5. Enterprises that have not applied for the tax registration certificate of export tax refund shall not apply for export tax refund (exemption). Enterprises that fail to register for export tax refund (exemption) within the time limit shall be ordered to make corrections within a time limit and fined 1000 yuan.

6. The tax registration certificate of export tax refund shall be subject to the system of annual examination and periodic renewal, and the time shall be uniformly formulated by the Municipal Bureau. [Edit this paragraph] Scope of export tax refund (1) The following enterprises can apply for export tax refund (exemption) for goods that fall within the scope of VAT and consumption tax collection. Unless otherwise specified, tax exemption and tax refund will be granted:

L domestic (foreign)-funded production enterprises that have the right of self-export or entrust foreign trade enterprises with the right of self-export;

2. Goods directly exported by foreign trade enterprises with the right to export or entrusted by other foreign trade enterprises for export;

3, production enterprises (without import and export rights) entrust foreign trade enterprises to export their own goods;

4. Enterprises in the bonded area purchase goods directly exported or processed for re-export from enterprises with import and export rights outside the bonded area;

5. Goods exported by the following specific enterprises (not limited to whether they have export rights);

(1) Goods shipped by foreign contracted engineering companies for overseas contracted projects;

(2) Goods used for foreign repair and repair by enterprises engaged in foreign repair and repair business;

(3) Goods sold and collected in foreign exchange by ocean shipping supply companies and ocean shipping companies;

(4) Goods purchased by enterprises in China and transported abroad as overseas investment;

(5) Goods exported by foreign aid enterprises with preferential foreign aid loans and funds from joint ventures and cooperation projects of the China Municipal Government;

(six) some domestic equipment purchased by foreign-invested enterprises for specific investment projects;

(seven) mechanical and electrical products sold by domestic enterprises through international bidding with loans from international financial organizations or foreign governments;

(eight) outbound equipment, raw materials and spare parts of overseas processing and assembly enterprises with materials;

(9) Domestic articles purchased by foreign embassies (consulates) in China and their diplomats, representative offices of international organizations in China and their officials.

The above "export" refers to customs declaration and departure, and tax refund (exemption) refers to tax refund (exemption) of value-added tax and consumption tax. For trading companies without import and export rights, loans and related enterprises will not be refunded (exempted). The above-mentioned "unless otherwise specified" means that the exported goods are duty-free goods listed in the tax law or goods whose export is restricted or prohibited.

(two) the conditions that should be met by the general tax refund and exemption goods.

1, goods that must be within the scope of value-added tax and consumption tax;

2. Customs declaration is required when leaving the country, and the goods exported to the export processing zone are also regarded as customs declaration;

3. It must be sold financially;

4. Foreign exchange must be collected and written off.

(3) The following export goods are exempt from value-added tax and consumption tax

1. Use imported materials to process re-exported goods, that is, the import of raw materials is duty-free, and the export of self-made goods is not refundable;

2. Contraceptive drugs and appliances, used books are exempt from domestic sales and export;

3. Export cigarettes: If there are export cigarettes, they will be exempted from value-added tax and consumption tax in the production process, and there will be no tax refund in the export process. Other unplanned cigarettes are subject to value-added tax and consumption tax according to regulations, and export will not be refunded;

4, military products and military system enterprises export goods produced by military factories or allocated by military departments, tax-free.

5. Feeds, pesticides and other commodities that enjoy tax exemption in the current national preferential tax policies will not be refunded for export.

6, under the general material assistance, the foreign aid export goods shall be accounted for and settled;

(4) Unless otherwise stipulated, the goods exported by the following enterprises are duty-free but not refundable.

1, small-scale taxpayers belonging to production enterprises export goods by themselves or entrust foreign trade enterprises to export goods by themselves;

2. Goods purchased by foreign trade enterprises from small-scale taxpayers and exported with Tong Guan invoices are tax-free but not refundable. However, considering the large proportion of the following export goods and the special factors of production and procurement, tax refund is allowed:

Drawnwork, handicrafts, perfume oil, mountain products, grass, willow, bamboo and rattan products, fishing nets and fishing gear, rosin, gallnut, raw lacquer, mane tail, goatskin, paper products.

3. If a foreign trade enterprise directly purchases duty-free commodities (including duty-free agricultural products) stipulated by the state for export, it will be duty-free but not refundable.

4. Foreign trade enterprises purchase export commodities from non-production enterprises, non-city and county foreign trade enterprises, non-agricultural products purchasing units, non-grass-roots supply and marketing cooperatives and non-mechanical and electrical equipment supply companies.

(5) Except for the approved re-export trade of imported materials and parts, the following export goods shall not be exempted from tax or refunded:

1, foreign aid export goods subject to contract settlement system under general material assistance;

2. Goods prohibited from export by the state include natural bezoar, musk, copper and copper-based alloy (except electrolytic copper) platinum;

3. Non-self-produced goods exported by production enterprises on their own or on commission.

For export goods that are not subject to tax refund as stipulated by the state, value-added tax shall be levied according to the sales income obtained from export goods.

(six) the mode of trade and export tax refund (exemption)

The trade modes of export goods of export enterprises mainly include general trade, feed processing, barter trade, compensation trade for processing with incoming materials (assembling with incoming parts and processing with incoming samples) (now cancelled). Tax refund (exemption) can be handled according to the provisions of general trade, feed processing, barter trade and compensation trade, and the calculation methods of barter trade and compensation trade are consistent with those of general trade; Processing with supplied materials is tax-free.