Export tax refund (exemption) for export goods, referred to as export tax refund, basically refers to the refund of product tax, value-added tax, business tax and special consumption tax actually paid by export goods in the process of domestic production and circulation. The tax refund system for export goods is an important part of a country's tax revenue. Export tax rebate is mainly to balance the tax burden of domestic products by returning the domestic tax paid for export goods, so that domestic products can enter the international market at tax-free cost and compete with foreign products under the same conditions, thus enhancing their competitiveness and expanding their export earnings.

I introduction of export tax rebate

Export tax rebate flow chart

[1]1In March 1985, the State Council officially issued the Notice on Approving the Provisions of the Ministry of Finance on the Collection and Refund of Product Tax or Value-added Tax on Import and Export Products, which stipulated that the export product tax refund policy would be implemented from April 1985. From 1994 65438+ 10 1 With the reform of the national tax system, China has reformed the existing export tax rebate management methods for refunding product tax, value-added tax and consumption tax, and established a tax refund (exemption) system for export goods based on the new value-added tax and consumption tax systems.

Edit this paragraph II. Export tax rebate conditions

(1) must be goods within the scope of VAT and consumption tax collection. The collection scope of value-added tax and consumption tax includes all taxable goods of value-added tax except duty-free agricultural products directly purchased from agricultural producers, as well as 1 1 consumer goods such as cigarettes, alcohol and cosmetics listed as consumption tax. The reason why this condition must be met is that the tax refund (exemption) for export goods can only be refunded or exempted from the tax paid for goods with VAT and consumption tax. Goods that are not subject to value-added tax and consumption tax (including goods exempted by the state) cannot be refunded, so as to fully embody the principle of "no refund if there is a levy". (2) It must be the goods declared for export. The so-called export, that is, export gateway, includes self-operated export and entrusted agent export. Distinguishing whether goods are declared for export is one of the main criteria to determine whether goods are within the scope of tax refund (exemption). Unless otherwise stipulated, any goods sold in China that have not been declared abroad, regardless of whether the export enterprise settles in foreign exchange or RMB, or how the export enterprise handles the financial affairs, will not be regarded as export goods and will be refunded. Foreign exchange receipts sold in China, such as hotels and restaurants, cannot be refunded (exempted) because they do not meet the export conditions. (3) It must be the goods for financial export. 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, not trade export goods, such as donated gifts, goods purchased by individuals in China and taken out of the country (unless otherwise stipulated), samples, exhibits, postal items, etc. You can't refund (exempt) tax according to the current regulations because it is generally not sold. (4) It must be the goods that have been received and 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. The state stipulates that the goods exported by foreign trade enterprises must meet the above four conditions at the same time. 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 attach a condition, that is, the goods applying for tax refund (exemption) must be the goods produced by the production enterprise or regarded as self-produced goods before they can apply for tax refund (exemption).

Edit the third paragraph. Export tax rebate registration

The export tax rebate has been substantially adjusted, and Zhuhai's foreign trade and economic cooperation has suffered "pain"

1. Within 30 days from the date of approval, the export enterprise shall fill in the Export Enterprise Tax Refund Registration Form (the production enterprise shall fill in triplicate, and the tax refund organ, the grass-roots tax refund department and the enterprise shall each have one copy) with the approval documents, business license, customs code certificate and tax registration certificate authorized by the Ministry of Foreign Trade and Economic Cooperation, and apply for the tax refund registration certificate; 2. A production enterprise without the right to operate import and export shall, before entrusting the export business for the first time, handle the tax refund registration with the local tax authorities in charge of tax refund by virtue of the entrusted 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 handles the change registration in the administrative department for industry and commerce, it shall, within 30 days from the date when the administrative department for industry and commerce handles the change registration, apply to the tax refund authority 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 respectively). According to the regulations, if an enterprise does not need to register with the administrative department for industry and commerce, it shall, within 30 days from the date of approval or announcement of change by the relevant authorities, apply to the tax refund authority for tax registration change with relevant documents.

Edit the fourth paragraph. Scope of export tax rebate

(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 treatment: 1, domestic (foreign)-funded production enterprises with export operation rights export their own goods or entrust foreign trade enterprises to export them as agents; 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 preferential foreign aid loans and funds from joint ventures and cooperation projects of the China Municipal Government; (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 with loans from international financial organizations or foreign governments; (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. (2) The following export goods are exempt from VAT and consumption tax 1. Goods that are re-exported after being processed with imported materials, that is, the import of raw materials is duty-free, and the export of homemade 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; (3) Unless otherwise specified, the goods exported by the following enterprises are duty-free, but not refundable 1. Self-produced goods exported by small-scale taxpayers and entrusted by production enterprises or foreign trade enterprises; 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 its large proportion in export and the special factors of production and procurement, the following export goods can enjoy 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, goatskin and 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. (4) Except for the approved re-export trade of raw materials, 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. 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 obtained from export goods. (V) Trade Mode and Export Tax Refund (Exemption) The trade modes of export goods of export enterprises mainly include general trade, feed processing, barter trade and compensation trade for processing with supplied materials (now cancelled). Tax refund (exemption) can be handled according to the provisions of general trade, feed processing, barter trade and compensation trade, and the calculation methods of barter trade and compensation trade are consistent with those of general trade; Processing with supplied materials is tax-free.

Edit this paragraph V. Characteristics of export tax rebate

China's export tax refund (exemption) system is a special tax system with its own system on the basis of many years' practice and referring to international practices. Compared with other tax systems, this new tax system has the following main features:

1 is an income refund behavior.

Taxation is a form in which the state participates in the distribution of surplus products in national income according to law to meet the needs of society. As a specific tax system, tax refund (exemption) for export goods is different from other tax systems. It is an act of income refund or tax reduction and exemption after the export of goods, which is obviously different from the purpose of raising financial funds in other tax systems.

2. It has the oneness of regulating function.

The tax refund (exemption) of China's export goods is intended to enable enterprises to participate in international market competition at duty-free prices. This is a policy measure to improve the competitiveness of enterprise products. Compared with the two-way adjustment function of other tax systems where encouragement and restriction coexist and income and relief coexist, the tax refund (exemption) of export goods has the characteristics of single adjustment function.

This is an international practice in the field of indirect tax.

Many countries in the world implement indirect tax system. Although the specific indirect tax policies of different countries are different, it is consistent for all countries to implement "zero tax rate" for export goods in the indirect tax system. In order to adhere to the principle of "zero tax rate" of indirect tax on export goods, some countries implement tax exemption system, some countries implement tax refund system, and some countries implement the system of both tax refund and tax exemption, all for the refund or exemption of indirect tax on export goods, so that the export products of enterprises can participate in the international market competition at indirect prices. The policy of tax refund (exemption) for export goods is closely related to the tax systems of various countries. Without the tax system, the tax refund (exemption) of export goods will lose its specific basis.