Imported materials and parts are re-exported and the export link is tax-free. At the same time, the export tax rebate is enjoyed, and the VAT payment receipt actually collected by the customs for imported materials is handed over to the competent tax refund authority as the basis for calculating the tax rebate.

Where imported materials and parts are used for domestic sales, special invoices for output value-added tax shall be issued. The VAT payment receipt actually collected by the customs for imported materials shall be submitted to the competent tax authorities as the basis for calculating the input tax. After approval, the input tax of general taxpayer enterprises can be deducted, and value-added tax is paid according to the difference between input tax and output tax.

Extended data:

cause

The reasons for China's export to domestic sales include:

1. Domestic goods cannot reach their destination smoothly due to trade barriers such as trade barriers and need to return to China;

Second, domestic goods cannot reach their destination smoothly due to changes in national policies and need to return to China;

3. Domestic goods cannot reach their destination due to changes in Sino-foreign friendly relations and need to be returned to China;

Fourth, it is more appropriate to return to China due to product quality or economic disputes or other reasons (such as delayed shipment).

In the monthly import and export trade statistics of China Customs, there is a strange line-"China people's imports to China people's country". By the end of 2006, the annual total reached 73.36 billion US dollars. If we only look at the figures, it has exceeded China's annual imports from the United States, that is to say, in 2006, China was its sixth largest source of imports.

This part of China's domestic products only seems to be intended for export on paper, but they are not.

Baidu Encyclopedia-Export to Domestic Sales