Tax refund is mainly to balance the tax burden of domestic products by returning the domestic tax paid for export products, 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.
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 system.
Extended data:
The products exported by our country, which belong to the products that have been levied or applied for product tax, value-added tax and special consumption tax, shall not be refunded or exempted from tax application unless explicitly stipulated by the state. Conditions for applying for tax refund:
First, from April 20 19, the incremental tax allowance for six consecutive months is greater than zero, and the incremental tax allowance for the sixth month is not less than 500,000 yuan;
Second, the tax credit rating is Grade A or Grade B;
Three, it is 36 months before the application for tax refund, there is no fraudulent tax refund, export tax refund or false special invoices for value-added tax;
Four, it is not punished by the tax authorities twice or more for tax evasion in the 36 months before applying for tax refund;
5. Since April 20 19 1 day, you have not enjoyed the policy of returning on demand or returning after collecting (returning);
6. Customs declaration is required to leave the country. The so-called export is the export gateway. This is one of the main criteria to distinguish whether a product belongs to a refundable export product, and the export declaration form and export sales invoice stamped with the customs inspection stamp shall prevail.
Baidu encyclopedia-tax refund
Baidu encyclopedia-paying taxes