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. After the goods of the enterprise are exported, the tax authorities shall handle the tax refund for the enterprise according to the input tax of the exported goods. Due to tax relief and other reasons, the input tax amount of goods is often not equal to the actual tax amount. If the tax refund is made according to the input tax amount of export goods, there will be the problem of less levy and more refund, so there is a ratio to calculate the tax refund amount of export goods-export tax rebate rate.

Since the tax reform from 65438 to 0994, China's export tax rebate policy has undergone seven major adjustments.

1995 and 1996 made the first large-scale adjustment of export tax rebate policy, from the original zero tax rate of export products to 3%, 6% and 9%.

1998 the second adjustment promoted exports and increased tax rebates for some export products.

The rates were 5%, 13%, 15%, 17%.

Since then, the large-scale unplanned growth of foreign trade exports for three consecutive years has brought about the problem of fiscal default in tax refund. From 2004 1 October1,the state adjusted the export tax rebate rate for the third time to 5%, 8%, 1 1%, 13% and 17%.

The fourth adjustment was made in 2005. China will reduce and cancel the export tax rebate rate for some products with high energy consumption, high pollution and resources by stages, and at the same time appropriately reduce the export tax rebate rate for textiles and other products that easily lead to trade frictions, and increase the export tax rebate rate for major technical equipment, IT products and biomedical products.

On July 2007 1, the fifth adjustment policy was implemented, and the adjustment * * * involved 283 1 commodities, accounting for about 37% of all commodities in the customs tariff. After this adjustment, the export tax rebate rate has become five grades: 5%, 9%, 1 1%, 13% and 17%.

In August 2008 1 after the sixth adjustment of export tax rebate policy, the export tax rebate rate of some textiles and clothing increased from 1 1% to13%; The export tax rebate rate of some bamboo products has been increased to 1 1%.

The seventh adjustment is the export tax rebate policy implemented from June 2008 165438+ 10/. This adjustment involves 3486 commodities, accounting for about 25.8% of all commodities in the customs tariff. It mainly includes two aspects: first, appropriately increase the export tax rebate rate of labor-intensive commodities such as textiles, clothing and toys. The second is to increase the export tax rebate rate of high-tech and high value-added goods such as anti-AIDS drugs. By then, China's export tax rebate rate will be divided into six grades: 5%, 9%, 1 1%, 13%, 14% and 17%.

The eighth adjustment policy was implemented from June 5438+February 1 2008. The range of commodities involved in raising the tax rebate rate is as follows:

(1) Increase the tax rebate rate for some rubber products and forest products from 5% to 9%.

(2) Increase the tax refund rate of some molds and glassware from 5% to 1 1%.

(3) Increase the tax rebate rate of some aquatic products from 5% to 13%.

(4) Increase the tax refund rate for luggage, shoes and hats, umbrellas, furniture, bedding, lamps and watches from 1 1% to 13%.

(5) Increase the tax rebate rate of some chemical products, stone materials, non-ferrous metal processed materials and other commodities from 5% and 9% to 1 1% and 13% respectively.

(6) Increase the tax rebate rate of some mechanical and electrical products from 9% to 1 1%,1%to 13%, 13% to 14% respectively.

From June 5438+1 October12009, the ninth adjustment policy was implemented to increase the export tax rebate rate of some mechanical and electrical products with high technical content and added value. The specific provisions are as follows:

1. Increase the export tax rebate rate of aviation inertial navigation instruments, gyroscopes, ion ray detectors, nuclear reactors, industrial robots and other products from 13% and 14% to 17%.

2. Increase the export tax rebate rate of motorcycles, sewing machines, electrical conductors and other products from 1 1% and 13% to 14%.

The tenth adjustment policy has been implemented since February 1 2009, and the export tax rebate rate of textiles and clothing has been raised to 15%.

On April 1 day, 2009, the eleventh adjustment policy was implemented to increase the export tax rebate rate of some commodities. Details are as follows:

1. The export tax rebate rate for cathode-ray tube color TV sets, some TV parts, optical cables, uninterruptible power supplies (UPS) and copper clad laminates with backing for refined copper printed circuits has been increased to 65438 07%.

2. Increase the export tax rebate rate of textiles and clothing to 16%.

3. Increase the export tax rebate rate to 65,438 03% for chemical products such as sodium hexafluoroaluminate, perfume, plastics such as PVC, some rubber and its products, leather products such as fur clothing, paper products such as envelopes, glass products such as daily-use ceramics and kinescope glass shells, precision welded steel pipes, monocrystalline silicon wafers, steel products such as monocrystalline silicon rods with a diameter greater than or equal to 30cm, nonferrous metals such as aluminum profiles, some rock drilling tools and metal furniture.

Fourth, increase the export tax rebate rate for methanol, some plastics and their products, wooden products such as wooden photo frames, and glass products such as vehicle rearview mirrors to 1 1%.

5. Increase the export tax rebate rate of sodium carbonate and other chemical products, building ceramics, sanitary ceramics, locks and other hardware products, copper belts, some enamel products, some steel products, imitation jewelry and other commodities to 9%.

Six, increase the export tax rebate rate of commercial calcium hypochlorite and zinc sulfate to 5%.

On April 1 day, 2009, the state officially issued a document, and the export tax rebate of China's textile enterprises was raised from the original 15% to 16%, hoping to promote the recovery of textile enterprises.

On June 22, 20 10, State Taxation Administration of The People's Republic of China, Ministry of Finance, issued the Notice on Cancelling Export Tax Refunds for Some Commodities (Caishui [2010] No.57): with the approval of the State Council, the export tax rebates for the following commodities will be cancelled from July 25, 2065 438+00:

1. part of steel;

2. Some nonferrous metal processing materials;

3. Silver powder;

4. Alcohol and corn starch;

5. Some pesticides, medicines and chemical products;

6. Some plastics and products, rubber and products, glass and products.

See the annex for the specific commodity names and commodity codes for canceling export tax rebates.

The specific execution time shall be subject to the export date indicated by the customs in the Customs Declaration Form for Export Goods (for Export Tax Refund).

Reform the export tax rebate mechanism;

On June 5438+10/October 65438+March, 2003, the State Council issued a decision on reforming the current export tax rebate mechanism, and decided to emphasize that according to the principle of "not owing new accounts, paying old accounts, perfecting the mechanism, sharing the burden, promoting reform and promoting development", the tax rebate owed in history will be repaid by the central government to ensure that no new ones will happen after the reform. The decision clarified the specific content of the reform. First, appropriately reduce the export tax rebate rate. The second is to increase the central government's support for export tax rebates. Since 2003, the increment of central import value-added tax and consumption tax revenue has been used for export tax rebate first. The third is to establish a new mechanism for the central and local governments to jointly bear the export tax rebate. Since 2004, on the basis of the actual export tax rebate index in 2003, the tax rebate for the excess base has been shared by the central and local governments according to the ratio of 75: 25. The fourth is to promote the reform of foreign trade system and adjust the structure of export products. By improving the legal protection mechanism, speeding up the self-export of production enterprises, actively guiding the development of foreign trade export agency system, reducing export costs, and further enhancing the international competitiveness of Chinese goods. At the same time, combined with the adjustment of export tax rebate rate, it will promote the optimization of export product structure and improve the overall export benefit. Fifth, the accumulated tax arrears shall be borne by the central government. Before the end of 2003, the accumulated export tax rebate owed to enterprises and the local fiscal revenue affected by the VAT sharing system were all borne by the central government. Among them, from 2004, the central government will take measures such as full discount to solve the export tax rebate of enterprises in arrears.

The new export tax rebate mechanism has effectively solved the problem of untimely tax rebate. As of October 20th, 2004, a total of RMB1666.9 billion in export tax rebate for 2004 has been handled nationwide, and all the old accounts of export tax rebate before February 3rd, 2003 have been paid off. In 2004, all enterprises that applied for export tax refund could basically get the tax refund before the end of the year. It should be said that the new policy has solved the long-term and large-scale tax refund arrears left over from history and achieved the short-term policy adjustment goal. No matter from local governments or foreign trade enterprises, the response to this is positive, on the whole.

There are some new situations and problems in the operation of the new export tax rebate mechanism, mainly because the local burden is unbalanced, some areas have a heavy burden, and some places even restrict the export of purchased products and the introduction of export-oriented foreign investment projects. Therefore, in August 2005, the State Council issued the Notice of the State Council on Improving the Burden Mechanism of Central and Local Export Tax Refund. The circular pointed out that on the premise of insisting that the central and local governments should jointly bear the export tax rebate, the existing mechanism should be improved and implemented as of June 5438+1 October1day, 2005. First, adjust the sharing ratio of export tax rebates between the central and local governments. The export tax rebate base approved by the State Council will remain unchanged, and the central and local governments will share the burden of the excess base according to the ratio of 92.5: 7.5. Two, standardize the local export tax rebate sharing method. Provinces (autonomous regions and municipalities) shall, according to the actual situation, formulate their own measures for sharing export tax rebates below the provincial level, but shall not decompose the burden of export tax rebates into towns and enterprises; Measures that interfere with the normal development of foreign trade, such as restricting the export of purchased products, shall not be taken. Problems such as unbalanced export tax rebate burden in cities and counties are solved by provincial finance as a whole. Third, improve the way of export tax refund. The export tax rebate will be returned by the central government in a unified way, and the return of the export tax rebate base from the central government to local governments will be cancelled accordingly, and some local burdens will be turned over at the end of the year.

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Since China began to implement the export tax rebate policy in 1985, it has made three adjustments in 1994, 1999 and last year. According to the "Latest Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Adjusting the Tax Refund Rate of Export Goods" issued on June 5438+ 10 last year, compared with the previous two adjustments, according to the current export structure, the average level of export tax rebate rate has dropped by about 3 percentage points. There are five distinct characteristics in studying the new rules of export tax rebate.

First, with the help of market forces, cultivate the international competitiveness of advantageous industries. The Third Plenary Session of the 16th CPC Central Committee listed "perfecting the socialist market economic system" as the theme. The new export tax rebate policy can be said to be the proper meaning in the theme of perfecting the socialist market economic system. China has become one of the largest trading countries in the world. In some industries, such as textiles and clothing, household appliances and electronic components, it has obvious cost advantages in international competition. Reducing the export tax rebate rate will not affect the export competitiveness of these industries. On the contrary, to a certain extent, it is conducive to reducing the intensity of policy support and cultivating and developing their competitiveness through the market, although it is harmful in the short term.

Second, expand support for the export of agricultural products in accordance with international rules. Export tax rebate is an international practice, especially the policy support for agricultural products, which is incumbent on both developed and developing countries. One of the important reasons is that all kinds of policy support for agricultural products have not been included in the framework of WTO. The new export tax rebate policy shows great concern for the export of agricultural products. The circular stipulates that "agricultural products with the current export tax rebate rate of 5% and 13%" and "industrial products with the current export tax rebate rate of 13% processed from agricultural products" maintain the original tax rebate rate. In addition, the tax rebate rate for some products in the agricultural product processing industry has been raised. The export tax rebate rate of wheat flour, corn flour, duck slices, rabbit slices and other commodities increased from 5% to 13%.

Third, make use of local advantages to adjust the distribution of interests between regions. According to the data provided by the Ministry of Foreign Trade and Economic Cooperation at the beginning of this year, the top ten foreign trade provinces (cities) in China in 2002 were Guangdong, Shanghai, Jiangsu, Beijing, Zhejiang, Shandong, Fujian, Tianjin, Liaoning and Hebei. Among them, Guangdong's total import and export volume reached 22 1 1 billion US dollars, accounting for 35% of China's total foreign trade import and export volume last year. 92% of the country's total import and export volume is occupied by the top ten provinces and cities. There is no doubt that these provinces and cities account for the vast majority of the total tax rebate in the country. In other words, the strong province has obtained more policy support from the central government through the tax rebate channel. In contrast, the central government is under great pressure on tax refund funds. By the end of the year, the amount of export tax rebate owed by the whole country will reach 300 billion. The new policy stipulates that the burden of export tax rebate shall be shared by the central and local governments, and the amount of tax rebate exceeding the base shall be shared by the central and local governments according to the ratio of 75:25. This rule can be described as killing many birds with one stone. First, the central financial pressure is reduced; Second, it will not affect the financial ability of provinces and cities with more exports to bear part of the tax refund above the base; Third, it can balance the distribution of interests between different regions to a certain extent.

Fourth, adjust the supply and demand of domestic resource products through tax leverage. According to the international competitiveness and domestic demand of different products, the new policy has roughly adopted three types of measures to adjust. First, maintain the export tax rebate rate of some products unchanged. The second is to reduce the export tax rebate rate of some products. The third is to cancel the export tax rebate for some products. In particular, there are many resource products in the catalogue of products that cancel export tax rebate, such as petroleum crude oil, aviation kerosene, light diesel oil, wood pulp, cardboard and so on. There is a similar situation for products with reduced export tax rebate rate, such as coke, coal, copper, aluminum, phosphorus, ferroalloy and other products. In recent years, the domestic market supply of these products is relatively strong, and there is a gap in demand growth. Through the lever of tax policy, we can restrain exports to some extent and improve the domestic market supply of related products.

Finally, relieve the pressure of RMB appreciation through non-exchange rate means. In recent years, a few developed countries, led by the United States, strongly demand RMB appreciation. Although our government has clearly expressed the importance of RMB stability to domestic economy, Asian economy and world economy on various occasions, the actual pressure of RMB appreciation still exists. By the end of August, China's foreign exchange reserves totaled US$ 364.7 billion. Moreover, the surplus of import and export trade and the rapid growth of foreign exchange reserves over the years have not changed the main reasons why the international community demands RMB appreciation. Therefore, the new export tax rebate policy is a clever use of non-exchange rate means to reduce trade friction with major trading partners, thus alleviating the international community's expectation of RMB appreciation.