We know that there are still many problems that enterprises have to face if they want to export, and the most important one is tax. So if enterprises receive export tax rebates, do they have to pay taxes? Many people don't understand it very well. Let me explain the relevant contents for your reference and study. I hope it will help you.

1. Do enterprises need to pay taxes when they receive export tax rebates?

Enterprises with import and export rights do not have to pay enterprise income tax on the profits obtained through export tax rebate.

Two, the export tax rebate is divided into the following two cases:

1 For the production enterprises that have the right to operate import and export under the method of "exemption, deduction and refund", the tax amount that is not exempted, deducted and refunded for export goods in the current period calculated according to the regulations is included in the cost of export goods, and the subjects such as "product sales cost" are debited, and the subjects such as "tax payable-value-added tax payable (input tax is transferred out) are credited. The tax amount that should be deducted in the current period calculated in accordance with the regulations shall be debited to the subject of "tax payable-value-added tax payable (export tax deduction for domestic products)" and credited to the subject of "tax payable-value-added tax payable (export tax rebate)". If the amount of tax deducted is greater than the tax payable but not fully deducted, the tax that should be refunded according to the regulations shall be debited to the subjects such as "other receivables-export tax rebate receivable" and credited to the subject of "tax payable-value-added tax payable (export tax rebate)"; After receiving the returned tax, debit the account of "bank deposit" and credit the account of "other receivables-export tax rebate receivable".

2. For enterprises that have not implemented the method of "exemption, credit and refund", when selling goods for export, they should debit the accounts receivable and other subjects, the export tax rebate receivable calculated in accordance with the regulations, the non-refundable taxes calculated in accordance with the regulations, and the sales cost of products, and the sales income realized by the current export goods. After receiving the returned tax, debit the account of "bank deposit" and credit the account of "other receivables-export tax rebate receivable".

Through the above explanation, we can understand that if the export is refunded, it is not necessary to pay income tax, because the tax refund is not included in the tax, which I hope everyone can understand.