The tax points for export tax rebates are not uniform, and different commodities have different tax rebate rates. Products that the state encourages exports have a higher tax rebate rate. Similarly, products that the state does not encourage exports have a very low tax rebate rate. The rebate rate for some products is even zero.

Export tax rebate, referred to as export tax rebate, refers to a measure to refund part or all of the domestic tax collected on exported goods to the exporter. This is also an international practice. Its basic meaning is to refund the product tax, value-added tax, business tax and special consumption tax actually paid in the domestic production and circulation links for exported goods. Tax refunds mostly occur when the tax authorities are conducting the final settlement of various taxes and discover that taxpayers have overpaid relevant taxes. According to regulations, the tax authorities must take relevant measures to refund the overpaid taxes to the taxpayers or unit.

China’s tax rebate rate: Starting from January 1, 2004, China has five main tax rebate rates for different export goods: 17%, 13%, 11%, 8%, and 5%. If an export enterprise is allowed to export tax refunds for goods purchased from small-scale taxpayers, goods with an export tax refund rate of 5% shall be subject to a tax refund rate of 5%, and goods with an export tax refund rate higher than 5% shall be subject to a tax refund rate of 6%. .

Personal tax refund: Personal tax refund is refunded to individuals, not to companies. According to current regulations, the time for final settlement of tax refunds is to arrive within ten working days from the date of application, which may be extended by thirty working days under special circumstances. When taxpayers fill out the declaration, they will be asked to bind their bank cards. If a tax refund can be applied for, the money will be refunded to the bound bank card.

Personal income tax refunds need to meet the following conditions:

1. The annual comprehensive income of the previous year was less than RMB 60,000, but personal income tax was paid in advance;

2. Special additional deductions that are eligible for enjoyment in the previous year, but were not deducted when prepaying taxes;

3. Pre- and post-tax preferential treatment due to employment, retirement in the middle of the year, or no income in some months, etc. Inconsistent policies;

4. There is no employer, only labor remuneration, author remuneration, and royalties are obtained, and various pre-tax deductions need to be processed through final settlement;

5. The withholding and prepayment rate applicable to labor remuneration, author remuneration, and royalties in the middle of the year is higher than the applicable tax rate for comprehensive income;

6. When prepaying tax, it is for enjoyment or underpayment Enjoying tax preferential treatment;

7. There are qualified charitable donation expenditures, but no deductions were made when prepaying taxes, etc.