China's export tax rebate policy: 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. Article 25 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), where the export goods are subject to tax refund (exemption), the taxpayer shall go through the export formalities with the customs, and report the tax refund (exemption) of the export goods to the competent tax authorities on a monthly basis within the specified reporting period for export tax refund (exemption). The specific measures shall be formulated by the competent departments of finance and taxation of the State Council. If the export goods are shipped or returned after the tax refund, the taxpayer shall pay the tax refund according to law. The collection and management of value-added tax shall be carried out in accordance with the relevant provisions of the People's Republic of China (PRC) Tax Collection and Management Law and these Regulations.

Legal objectivity:

Measures for the Administration of Tax Reduction and Exemption of Import and Export Goods by Customs

Article 5

In any of the following circumstances, if the competent customs cannot issue a confirmation opinion within the time limit specified in the first paragraph of this article, it shall explain the reasons to the applicant for tax reduction or exemption:

(2) It is necessary to test and identify the goods to determine whether they meet the relevant preferential import and export tax policies.

In case of the circumstances specified in the second paragraph of this article, the competent customs shall issue a confirmation opinion on the taxation, tax reduction and exemption of import and export goods within 10 working days from the date when the circumstances are eliminated, and issue a Notice of Confirmation of Tax Reduction and Exemption.