(1) Goods must be within the scope of VAT and consumption tax collection. The collection scope of value-added tax and consumption tax includes all VAT taxable goods except duty-free agricultural products directly purchased from agricultural producers, as well as 11 categories of consumer goods such as cigarettes, alcohol and cosmetics that are subject to consumption tax.

this condition is necessary because the tax refund (exemption) for export goods can only be refunded or exempted from the tax paid and payable for goods that have been subject to value-added tax and consumption tax. Goods that are not subject to VAT and consumption tax (including goods exempted by the state) cannot be refunded, so as to fully embody the principle of "no refund without levy".

(2) The goods must be declared for export. The so-called export, that is, the export gateway, includes self-operated export and entrusted agent export. Distinguishing whether the goods are declared for export is one of the main criteria to determine whether the goods are within the scope of tax refund (exemption). Unless otherwise stipulated, any goods sold in China and leaving the country without customs declaration, regardless of whether the export enterprise settles in foreign exchange or RMB, or how the export enterprise handles it financially, shall not be regarded as export goods and shall be refunded.

goods that are sold in China and receive foreign exchange, such as hotels and restaurants, cannot be given tax refund (exemption) because they do not meet the conditions for exit and export.

(3) It must be the goods for export sales in finance. 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, while non-trade export goods, such as donated gifts, goods purchased by individuals in China and brought out of the country (unless otherwise stipulated), samples, exhibits, postal items, etc., cannot be refunded (exempted) according to the current regulations because they are generally not sold.

(4) It must be goods that have received foreign exchange and been 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, an export enterprise applying for tax refund (exemption) for goods from tax authorities must meet the above four conditions at the same time. However, when applying for tax refund (exemption) for export goods, production enterprises (including those with import and export operation rights, production enterprises entrusted by foreign trade enterprises and foreign-invested enterprises, the same below) must add a condition, that is, the goods applying for tax refund (exemption) must be self-produced goods of the production enterprises (except those purchased and exported by foreign-invested enterprises with the approval of the provincial foreign trade department).

II. Registration of Export Tax Refund

1. An export enterprise shall, within 3 days from the date of approval, fill in the Tax Refund Registration Form for Export Enterprises (the production enterprise shall fill in triplicate, 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 to approve its export operation right, and apply for the tax refund registration certificate;

2. Before the first consignment export business occurs, the production enterprise without the right to import and export should register the tax refund with the local tax authorities in charge of tax refund business with the consignment 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 goes through the change registration in the administrative department for industry and commerce, it shall, within 3 days from the date when the administrative department for industry and commerce goes through the change registration, apply to the tax refund authority for the change tax registration 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 each). In accordance with the regulations, if an enterprise does not need to register with the administrative department for industry and commerce, it shall, within 3 days from the date of approval or announcement of the change by the relevant authorities, apply to the tax refund authority for the change of tax registration with relevant documents.

III. Scope of export tax refund

(1) The following enterprises can apply for export tax refund (exemption) for goods that fall within the scope of value-added tax and consumption tax collection, and unless otherwise stipulated, they will be granted tax exemption and tax refund:

l. Domestic (foreign)-funded production enterprises with export operation rights export their own goods or entrust foreign trade enterprises to export their own goods;

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

3. The production enterprise (without import and export right) entrusts the foreign trade enterprise to export the self-produced goods;

4. Enterprises in the bonded area purchase goods directly exported or re-exported after processing 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 the right to export);

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

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

(3) Goods sold by ocean shipping supply companies and ocean shipping supply companies to ocean shipping and ocean shipping companies and received foreign exchange;

(4) Goods purchased by enterprises at home and transported abroad as investment abroad;

(5) Goods exported by foreign aid enterprises by means of preferential foreign aid loans and joint venture and cooperation project funds of China government;

(6) Some domestic equipment purchased by foreign-invested enterprises for specific investment projects;

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

(8) outbound equipment, raw materials and spare parts of overseas enterprises engaged in processing and assembling with materials;

(9) Chinese-made 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 the refund (exemption) of value-added tax and consumption tax. For trading companies without import and export rights, the borrowing and affiliated enterprises are not allowed to refund (exempt) tax. 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.

(II) General conditions for goods with tax refund and exemption

1. Goods that are subject to VAT and consumption tax;

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

3. Sales must be made 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. Goods that are re-exported after processing with supplied materials, that is, the import of raw materials is duty-free, and the export of goods made by ourselves is not refundable;

2. Contraceptive drugs and utensils and old books are duty-free for 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 will not be refunded in the export process. Other unplanned cigarettes are subject to value-added tax and consumption tax according to regulations, and the export will not be refunded;

4. Military products and goods exported by military system enterprises from military factories or allocated by military departments are exempt from tax.

5. Goods that enjoy duty-free in the current preferential tax policies of the state, such as feed, pesticides and other goods, will not be refunded for export.

6. Foreign aid export goods under the general material assistance subject to reimbursement and settlement;

(4) Unless otherwise stipulated, the goods exported by the following enterprises shall be exempted from tax, but not refunded

1. Small-scale taxpayers belonging to production enterprises export their own goods or entrust foreign trade enterprises to export their own goods;

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

embroidery, handicrafts, spice oil, mountain products, grass, willow, bamboo and rattan products, fishing nets and fishing gear, rosin, gallnut, raw lacquer, mane tail, goat skin and paper products.

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

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

(5) Except for the re-export trade of raw materials processing after approval, the following export goods are not tax-free or tax-refunded:

1. Foreign aid export goods subject to the 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, etc.

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 of the export goods.

(VI) Trade Mode 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 supplied materials (assembling with supplied parts and processing with samples) (now cancelled), and general trade, feed processing, barter trade and compensation trade can be refunded (exempted) according to regulations. Processing with supplied materials is tax-free.

IV. General procedures for registration of export tax refund

1. Submission of relevant documents for inspection and collection of registration form

After obtaining the documents approved by the relevant departments for operating export products and the industrial and commercial registration certificate issued by the administrative department for industry and commerce, the enterprise shall register the export enterprise tax refund within 3 days

2. Declaration and acceptance of tax refund registration

After the enterprise receives the "registration form for export enterprise tax refund", That is, fill in the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authorities together with the approval documents of the right to operate export products, industrial and commercial registration certificates and other supporting materials. After the tax authorities have verified it, they will accept the registration.

3. Fill in and issue the export tax refund registration certificate

The tax authorities will issue the "export tax refund registration" to the enterprise after receiving the formal application from the enterprise, which is verified and approved according to the prescribed procedures;

4. change or cancellation of export tax refund registration

when the business conditions of enterprises change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.

V. Attached materials for export tax refund

1. Customs declaration. Customs declaration form is a document filled out by import and export enterprises when goods are imported or exported to the customs for inspection and clearance.

2. export sales invoice. This is a document filled out by the export enterprise according to the sales contract signed with the export buyer, which is the main voucher for foreign buyers and the basis for the accounting department of the export enterprise to record the sales income of export products.

3. Purchase invoice. The main purpose of providing purchase invoices is to determine the supplier, product name, measurement unit and quantity of export products, and whether it is the sales price of the production enterprise, so as to divide and calculate the purchase cost.

4. settlement memo or foreign exchange receipt notice.

5. For the self-made products directly exported or entrusted by the production enterprise, the export waybill and export insurance policy shall be attached if they are settled on CIF basis.

6. An enterprise with the business of processing re-exported products with imported materials shall also submit the contract number and date of imported materials and parts, the name and quantity of imported materials and parts, the name of re-exported products, the amount of imported materials and the amount of various taxes paid to the tax authorities.

7. product tax certificate.

8. Proof that export proceeds have been written off.

9. Other materials related to export tax rebate.

VI. VAT refund rate

The tax refund rate changes every year, and the change time is uncertain. To track the latest changes in the tax refund rate, you can go to China Export Tax Refund Consulting Network to query the tax rate quick column, which can be queried for many years and time periods, including VAT and consumption tax rates.

From January 1st, 24, the national export tax rebate rate will be adjusted as follows:

1. The current export tax rebate rate will remain unchanged for the following goods

(1) Agricultural products with the current export tax rebate rate of 5% and 13%;

(2) industrial products processed and produced with agricultural products as raw materials with the current export tax rebate rate of 13% (except for the provisions of Articles 3 and 4 of this Notice);

(3) Goods for which the current tax policy stipulates that the VAT tax rate is 17% and the tax rebate rate is 13% (except for the provisions in Articles 3 and 4 of this Notice);

(4) Goods such as ships, automobiles and their key parts, aerospace vehicles, CNC machine tools, processing centers, printed circuits, railway locomotives, etc. whose current export tax rebate rate is 17% (see Annex 1 for commodity codes and names)

Second, the export tax rebate rate of goods listed in Annex 2, such as wheat flour, corn flour, cut ducks and cut rabbits, will be raised from 5% to 13%.

3. Cancel the export tax rebate policy for the goods listed in Annex 3, such as crude oil, wood, pulp, cashmere, eel fry, rare earth metal ore, phosphate rock and natural graphite. For the goods that are subject to consumption tax, the export tax refund (exemption) policy will be cancelled accordingly.

iv. reduce the export tax rebate rate for the following goods

(1) reduce the export tax rebate rate for gasoline (commodity code 271111) and unwrought zinc (commodity code 71) to 11%:

(2) unwrought aluminum, yellow phosphorus and other phosphorus, unwrought nickel, ferroalloy, molybdenum ore and its concentrate and other goods listed in Annex 4.

(3) The export tax rebate rate for the goods listed in Annex 5, such as coke semi-coke, coking coal, light and heavy burned magnesium, fluorite, talc and frozen stone, shall be reduced to 5%;

(4) Except for the goods specified in Articles 1, 2 and 3, and paragraphs (1), (2) and (3) of this Article, the export tax rebate rate will be reduced to 13% for all goods with the current export tax rebate rate of 17% and 15%; Where the current tax rate and tax rebate rate are both 13%, the export tax rebate rate will be reduced to 11%.

5. The export contracts of complete sets of equipment (which refer to complete sets of equipment with an export value of more than US$ 2 million) and large-scale mechanical and electrical products (which refer to mechanical and electrical products with a single unit and a piece value of more than US$ 1 million) that have been signed by export enterprises before October 15, 23 and whose prices cannot be changed are exported after January 1, 24 according to the export date stipulated in the contracts. The original and duplicate of the export contract must be registered with the competent tax refund authority before November 15th, 23. After examination by the provincial State Taxation Bureau, the qualified export contract and relevant materials shall be reported to State Taxation Administration of The People's Republic of China before November 3th, 23 (see Annex 6 for the reporting format). After examination and approval by State Taxation Administration of The People's Republic of China in conjunction with the Ministry of Finance, the local State Taxation Bureau shall handle the tax refund according to the tax refund rate before adjustment. For complete sets of equipment and large-scale mechanical and electrical products that have not been registered before November 15, 23, the export tax rebate will be handled according to the adjusted tax rebate rate.

VI. Since January 1, 24, the export tax rebate rate stipulated in this Notice shall be applied to the goods exported by any enterprise regardless of the mode of trade.