Question 1: How to handle the export tax rebate? What information do you need to prepare? Where can I go to handle it? Hello! The general process of the declaration operation is as follows: 3-5 working days after the goods are cleared, the electronic data of the customs declaration will be available in the export tax refund system of the electronic port, and the enterprise will submit the data. After the data is successfully submitted and transmitted to the national tax system, the tax refund declaration can be made. Production enterprises can declare incomplete documents before document collection, and then formally declare them after document collection. After the formal declaration is approved, the enterprise can apply for tax refund with the materials to the competent tax authorities. If it is a production enterprise, it shall provide the following information: (1) Summary of tax exemption and refund declaration and its schedule; (2) Information form of tax refund exemption application; (3) The declaration list of tax exemption for export goods of production enterprises; (4) Electronic data officially declared for tax refund (exemption) of export goods; (5) Original of the following documents: ① Customs declaration form for export goods (for export tax refund only) (export enterprises in bonded areas can provide the record list of goods leaving the bonded areas of People's Republic of China (PRC) and China Customs, referred to as the record list of goods leaving the bonded areas); ② export invoice; (3) For the goods entrusted for export, the export agency certificate and a copy of the export agency agreement issued by the competent tax authorities of the entrusted party shall also be provided; (4) Other materials required by the competent tax authorities. If it is a foreign trade enterprise, it shall provide the following information: 1. Summary declaration form for export tax rebate of foreign trade enterprises; 2 "Foreign Trade Enterprise Export Tax Refund Purchase Detailed Declaration Form"; 3. Detailed declaration form for export tax refund of foreign trade enterprises; 4. Electronic data officially declared for tax refund (exemption) of export goods; 5. The following original documents (1) export goods declaration form; (2) Special VAT invoice (deduction coupon), bulk declaration form for export tax rebate purchase, and special payment form for customs import VAT (if the special payment form for customs import VAT is provided, the declaration form for imported goods shall also be provided); (3) For the goods entrusted for export, the export agency certificate and a copy of the export agency agreement issued by the competent tax authorities of the entrusted party shall also be provided; (4) For taxable consumer goods, a special payment book for consumption tax or a separate bill and a special payment book for customs import consumption tax shall also be provided (if a special payment book for customs import consumption tax is provided, a customs declaration form for imported goods shall also be provided); (5) Other materials required by the competent tax authorities. If you have any other questions, please continue to ask questions on the e-port government consultation platform in Zhejiang. Thank you!

Question 2: What is the export tax rebate and to whom? The export tax rebate is refunded to the exporting enterprises, and whoever exports it will be refunded.

Question 3: How to do the export tax rebate? 5 points export tax rebate must meet the conditions:

1. The production enterprise must be a general taxpayer enterprise and can issue a 17% VAT stamp.

General trade goods must be declared for export.

3. Money must be transferred from China to the Mainland in foreign currency.

General trade export tax rebate process

Information required for verification and tax refund declaration

Information required for verification of foreign exchange receipt:

1, write-off table

2. Customs declaration form (special form for export receipt), provided that the documents have been presented at the electronic port.

3. Memorandum of bank settlement

4. Verification Form of Export Receipt (in duplicate)

Information required for tax refund declaration:

1, Write-off Doc (special coupon for tax refund, written off)

2 customs declaration form (special form for tax refund), provided that the documents have been submitted under the sub-column of export tax refund under the electronic port.

3. Input invoice (authentication)

4. Export invoice (this document is not attached in some places)

The above materials are bound in the order of customs declaration, and the back cover is added.

In addition, three tables and a plate are needed:

1, summary of export tax rebate (one copy)

2. List of export tax rebates (in triplicate)

3, export tax rebate purchase list (in triplicate)

4. Import the data generated after the formal declaration into the USB flash drive.

Reference: export tax rebate declaration system for foreign trade enterprises

Question 4: What part of the tax is refunded for export tax rebate? According to the current policy, the tax categories for tax refund (exemption) of export goods are value-added tax and consumption tax.

Value-added tax refers to the value-added tax and the amount of imported goods levied on units and individuals that sell goods or provide processing, repair and replacement services and import goods in People's Republic of China (PRC).

Consumption tax is a kind of tax levied on the consumption tax listed in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax for production, entrusted processing and import in China.

In fact, the tax refund is returned to the production enterprise. If a foreign trade company exports on its behalf or a production enterprise exports on its own, the tax refund will of course be returned to the production enterprise. If a foreign trade company exports by itself, the input tax at the time of purchase will be refunded.

Fraudulent export tax rebate is a fake export. Some foreign trade companies have not carefully understood the source of goods, commodity quality, price, tax payment and the credit standing of customers and merchants, and have not personally operated or supervised specific export trade links such as trade, warehousing, transportation and customs declaration. The so-called "four from three disappointments" ("customers" or middlemen bring their own customers, supply their own goods, bring their own drafts, declare their own customs and export enterprises can't see the export products, suppliers and foreign businessmen) to pay the bill. Individuals of some foreign trade companies colluded with lawless persons to defraud the state of tax refund.

Question 5: What are the scope of export tax rebate? (1) The following enterprises may apply for export tax refund (exemption) for goods that fall within the scope of VAT and consumption tax collection. Unless otherwise specified, tax exemption and tax refund are granted:

L domestic (foreign)-funded production enterprises that have the right of self-export or entrust foreign trade enterprises with the right of self-export;

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

3, production enterprises (without import and export rights) entrust foreign trade enterprises to export their own goods;

4. Enterprises in the bonded area purchase goods directly exported or processed for re-export 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 export rights);

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

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

(3) Goods sold and collected in foreign exchange by ocean shipping supply companies and ocean shipping companies;

(4) Goods purchased by enterprises in China and transported abroad as overseas investment;

(5) Goods exported by foreign aid enterprises with foreign aid preferential loans and funds from joint ventures and cooperation projects in China;

(six) some domestic equipment purchased by foreign-invested enterprises for specific investment projects;

(seven) mechanical and electrical products sold by domestic enterprises through international bidding by using international financial organizations or foreign loans;

(eight) outbound equipment, raw materials and spare parts of overseas processing and assembly enterprises with materials;

(9) Domestic 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 tax refund (exemption) of value-added tax and consumption tax. For trading companies without import and export rights, loans and related enterprises will not be refunded (exempted). 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.

(two) the conditions that should be met by the general tax refund and exemption goods.

1, goods that must be within the scope of value-added tax and consumption tax;

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

3. It must be sold 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. Use imported materials to process re-exported goods, that is, the import of raw materials is duty-free, and the export of self-made goods is not refundable;

2. Contraceptive drugs and appliances, used books are exempt from 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 there will be no tax refund in the export process. Other unplanned cigarettes are subject to value-added tax and consumption tax according to regulations, and export will not be refunded;

4, military products and military system enterprises export goods produced by military factories or allocated by military departments, tax-free.

5. Feeds, pesticides and other commodities that enjoy tax exemption in the current national preferential tax policies will not be refunded for export.

6, under the general material assistance, the foreign aid export goods shall be accounted for and settled;

(4) Unless otherwise stipulated, the goods exported by the following enterprises are duty-free but not refundable.

1, small-scale taxpayers belonging to production enterprises export goods by themselves or entrust foreign trade enterprises to export goods by themselves;

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

Drawnwork, handicrafts, perfume oil, mountain products, grass, willow, bamboo and rattan products, fishing nets and fishing gear, rosin, gallnut, raw lacquer, mane tail, goatskin, paper products.

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

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

(5) Except for the approved re-export trade of imported materials and parts, the following export goods shall not be exempted from tax or refunded:

1, foreign aid export goods subject to 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;

3. Non-self-produced goods exported by production enterprises on their own or on commission.

Export goods that are not subject to tax refund as stipulated by the state shall be regarded as export goods ..... >>

Question 6: Where can I find the export tax rebate rate for export products? 202. 108.90 . 146/kioshou/web/list article 1 . JSP

Question 7: Where is the money for export tax refund? What should I do in the following situations? Answer the supplementary question first: the money for export tax rebate comes from the national treasury, and normally it will be returned to the company's general account in RMB.

Answer the main question again: Taiwan Province Province will be handed over to Hong Kong, and Hong Kong will transfer it to you. In order to maintain the apparent consistency of all business dealings, it is necessary for your company to sign an export contract with the payer in Hong Kong, stipulating that the goods will be delivered to Taiwan Province Province, that is, you are the seller and Hong Kong is the buyer, so that the payment in Hong Kong can conform to the consistency of the transaction.

Regarding tax refund, Hong Kong pays to your foreign exchange settlement/foreign exchange account to be written off, and you can apply for tax refund based on whether their payment currency is the same as your foreign currency account. If the two currencies are inconsistent, there will be more exchange losses when settling foreign exchange.

I hope the above answer has solved your question.

Question 8: What information is needed for export tax rebate? Foreign trade enterprises:

Special VAT invoice (deduction) or batch list

Customs declaration form for export goods (for export tax refund only)

Special invoice for export commodities

Foreign exchange verification form (export tax refund form)

Purchase contract for export goods (stamped with the contract seal or official seal of the buyer and the seller)

Formal declaration floppy disk

Question 9: Which countries are implementing export tax rebates? Macro-control is our countermeasure.

Question 10: What is the export tax rebate? For example, if you want to export a product with a penalty of 100 USD, if you sell this product with a penalty of 100 USD in China, you have to pay 17% value-added tax to the customer, that is, you have paid a tax of 17 USD. If you export, the tax rebate rate is 13%, then only 65438+ will be levied. Compared with domestic sales, the tax paid is 13 USD. It is suggested that the tax rebate should be considered when calculating the price, and the tax rebate should not be included in the cost, because this part of the tax is levied in the current export period, that is, the tax rate is 17%- 13% = 4%. Because if the export of $65,438+000 occurs in May, the tax will be paid at 4% when the report is submitted to the IRS in early June.