What Is Export Tax Rebate?

The tax refund (Exemption) of export products, referred to as export tax rebates, is basically the product tax, value added tax, business tax and special consumption tax that are actually paid for export products in the domestic production and circulation sectors.

The tax refund system for export products is an important part of a country's tax revenue.

The export tax rebate is mainly to balance the tax burden of domestic products by repaying the export products, so that the domestic products can enter the international market without tax costs, and compete with foreign products under the same conditions, thereby enhancing their competitiveness and expanding export earnings.

In March 1985, the State Council formally issued the circular on the approval of the Ministry of Finance on the regulations on the levy and refund of product tax or value-added tax on import and export products, which stipulates that the export tax refund policy shall be implemented from April 1, 1985.

Since January 1, 1994, with the reform of the national tax system, China has reformed the export tax rebate management method which has returned product tax, value-added tax and consumption tax, and established a tax refund system for export goods based on the new value-added tax and consumption tax system.

According to the common practice of the international community and the current situation of our country, and referring to the international practice, China has formulated and implemented the export goods exemption tax system and management measures.

The method clearly stipulates that the goods exported by enterprises having export operation rights may, unless otherwise specified, sell the goods to the Customs for export and make financial sales, and submit them to the tax authorities for approval or refund of VAT and consumption tax on the basis of relevant vouchers.

At present, the tax refund methods for exported goods include "retreat first" and "exemption, offset and refund" tax.

The "retreat" means that goods exported by the manufacturer or exported by principal agent shall be taxed according to the tax rate stipulated in the Provisional Regulations of value added tax, and then the tax authorities in charge of the export tax refund shall be examined and approved in the national export tax rebate plan according to the prescribed tax rebate rate.

The method of "retreat in advance" shall be calculated according to the FOB value of the current export goods, and the amount of the tax refund should be calculated according to the foreign exchange yuan price.

（1）計(jì)算公式： 當(dāng)期應(yīng)納稅額=當(dāng)期內(nèi)銷(xiāo)貨物的銷(xiāo)項(xiàng)稅額+當(dāng)期出口貨物離岸價(jià)×外匯人民幣牌價(jià)×征稅率-當(dāng)期全部進(jìn)項(xiàng)稅額 當(dāng)期應(yīng)退稅額=出口貨物離岸價(jià)格×外匯人民幣牌價(jià)×退稅稅率 “免、抵、退”稅的會(huì)計(jì)處理 1、貨物出口，將不予免征、抵扣或退稅的稅額轉(zhuǎn)入成本 借：產(chǎn)品銷(xiāo)售成本 貸：應(yīng)交稅金——應(yīng)交增值稅（進(jìn)項(xiàng)稅額轉(zhuǎn)出） 2、向稅務(wù)部門(mén)申報(bào)退稅時(shí) 借：其他應(yīng)收款——應(yīng)收出口退稅 貸：應(yīng)交稅金——應(yīng)交增值稅（出口退 外企出口的免抵退稅--免抵退稅的會(huì)計(jì)處理 外貿(mào)企業(yè)出口退稅 　　一、退稅登記　　1、出口企業(yè)應(yīng)持對(duì)外貿(mào)易經(jīng)濟(jì)合作部及其授權(quán)批準(zhǔn)其出口經(jīng)營(yíng)權(quán)的批件、工商營(yíng)業(yè)執(zhí)照、海關(guān)代碼證書(shū)和稅務(wù)登記證于批準(zhǔn)之日起三十日內(nèi)向所在地主管

The tax authorities of the tax refund business shall fill out the tax refund registration form of the export enterprises (the production enterprises fill in three copies, the tax rebate authorities, the basic tax refund departments, and each enterprise), apply for the tax refund registration certificate; the 2 production enterprises with no import and export operation rights should undertake the registration of tax refund registration with the tax authorities of the local tax refund authorities prior to the first entrust export business.

3, when the content of tax registration of export enterprises has changed, the registration and registration of enterprises in the administrative departments for Industry and Commerce shall, within thirty days from the date of registration of alteration by the administrative authorities for Industry and commerce, hold the relevant documents to apply for the registration of change tax registration to the tax refund authorities, and fill out the "tax refund registration change form" (production enterprises fill in two copies, tax refund organs and enterprises).

In accordance with the regulations, enterprises do not need to register with the administrative departments for Industry and commerce. They shall, within thirty days from the date of approval or announcement of change by relevant authorities, hold the relevant documents to apply for tax registration changes to the tax refund authorities.

The scope of the tax refund registration includes: changing the name of the tax refund, changing the name of the enterprise, changing the business code, changing the business code, changing the business code, changing the business code, changing the legal representative, the financial manager and the tax collector; adding or revoking the branch offices; changing the domicile or business location; changing the scope of production and operation or management; increasing the amount of the registered capital (capital); changing the affiliation relationship; changing the production and business term; changing or increasing the basic account number of the opening bank; and changing the contents of other tax registration.

The information that should be submitted by the enterprise when handling the registration of change tax rebate: the application of change of tax registration, the registration of industrial and commercial change and the business license (registration certificate), the original tax refund registration certificate issued by the tax refund authority (registration certificate, the registration form, etc.); 4, the dissolution, bankruptcy and cancellation of the export enterprise, and the suspension of tax rebate in other cases, and the termination of the tax refund business according to law. The tax refund shall be liquidated before the cancellation of the procedures to the administrative department for Industry and commerce, and the tax refund shall be recovered, and the relevant tax return shall be declared to the original tax refund organ for cancellation of the tax refund registration.

Where an export enterprise is involved in the alteration of the tax refund registration organ due to the change of residence and business location, it shall apply to the original tax refund registration organ for cancellation of the tax refund before it applies to the administrative department for Industry and Commerce before applying for change or cancellation of registration, or before the change of residence or business location.

If the export business is revoked by the administrative authorities for Industry and commerce, it shall, within 30 days from the date when the business license is revoked, apply to the original tax refund registration authority for cancellation of the tax refund registration.

When exporting tax rebates for export tax rebates, the export enterprises should make the following information: the approval of the higher authorities, the board of directors or the resolution of the staff committee, the approval of the government departments and the resolutions of the board of directors, the approval of the administrative department for Industry and commerce, the cancellation of the certificate of registration or the cancellation of the license decision; the tax registration certificate issued by the original tax refund authority (the original copy of the original); the copy of the tax payment, the fine, the payment of the late fee, and other information and documents.

5, the enterprises that have not handled the export tax rebate tax registration certificate shall not handle the export refund (Exemption) tax, and the enterprises that have registered the export tax refund (Exemption) over time shall be fined 1000 yuan in addition to the rectification of their time limit.

6, the export tax rebate tax registration certificate shall be implemented annually and periodically, and the time shall be formulated by the Municipal Bureau.

Two, export tax rebate certificate system, export enterprises should set up full-time or part-time tax rebates for export personnel, after the tax authorities training examination qualified, issued to the "tax official card".

Enterprises that change tax personnel should promptly notify the tax authorities responsible for their tax refund business to cancel the original tax official certificate.

Where no notice has been given in time, all the tax rebates and responsibilities of the original tax collector after being replaced with the tax authorities are still the responsibility of the enterprise.

　　三、出口退稅范圍　　（一）下列企業(yè)出口屬于增值稅、消費(fèi)稅征收范圍貨物可辦理出口退（免）稅，除另有規(guī)定外，給予免稅并退稅：　　l、有出口經(jīng)營(yíng)權(quán)的內(nèi)（外）資生產(chǎn)企業(yè)自營(yíng)出口或委托外貿(mào)企業(yè)代理出口的自產(chǎn)貨物；　　2、有出口經(jīng)營(yíng)權(quán)的外貿(mào)企業(yè)收購(gòu)后直接出口或委托其他外貿(mào)企業(yè)代理出口的貨物；　　3、生產(chǎn)企業(yè)（無(wú)進(jìn)出口權(quán)）委托外貿(mào)企業(yè)代理出口的自產(chǎn)貨物；　　4、保稅區(qū)內(nèi)企業(yè)從區(qū)外有進(jìn)出口權(quán)的企業(yè)購(gòu)進(jìn)直接出口或加工后再出口的貨物；　　5、下列特定企業(yè)（不限于是否有出口經(jīng)營(yíng)權(quán)）出口的貨物；　　（1）對(duì)外承包工程公司運(yùn)出境外用于對(duì)外承包項(xiàng)目的貨物；　　（2）對(duì)外承接修理修配業(yè)務(wù)的企業(yè)用于對(duì)外修理修配的貨物；　　（3）外輪供應(yīng)公司、遠(yuǎn)洋運(yùn)輸供應(yīng)公司銷(xiāo)售給外輪、遠(yuǎn)洋國(guó)輪而收取外匯的貨物

(4) enterprises purchase and export to foreign countries as goods in foreign countries; (5) foreign aid enterprises take advantage of the Chinese government's preferential loans and joint venture cooperative fund projects to export goods; (6) some domestic equipment purchased by foreign investment enterprises in specific investment projects; and (7) using mechanical and electrical products, which are sold by domestic enterprises, with international financial organizations or loans from overseas governments, which are sold by domestic enterprises; and (8) outbound equipment, raw materials and spare parts from overseas processing and assembling enterprises; and (9) foreign goods in China (9), Chinese products purchased by foreign embassies and consulates, diplomatic personnel, representative offices of international organizations and their officials.;

The "export" above refers to the declaration of departure. Tax refund (Exemption) refers to the refund (Exemption) VAT and consumption tax, which does not refund (Exemption) tax to the trading companies without the right to import and export.

The above "unless otherwise specified" means that the exported goods belong to the tax-free goods listed in the tax law or the goods that are restricted or prohibited from export.

(two) the general conditions for refund of duty free goods shall be 1, and must be the goods that are taxed within the scope of value-added tax and consumption tax. 2, must be declared to leave the country. The goods exported to the export processing zone will also be regarded as the declaration of departure. 3, they must be sold in finance; 4, must be repaid and cancelled.

(three) the following export goods are exempt from value-added tax, consumption tax, 1, and goods processed for re export, that is, tax exemption for raw materials import, export tax refund for processed products, 2 of tax products, contraceptive drugs and utensils, antiquated books, tax exemption for domestic sales, export tax exemption, 3 yuan, export cigarettes: export cigarettes, exemption from value-added tax and consumption tax, and no refund for export links.

Other unplanned exports of cigarettes are subject to value-added tax and consumption tax, and no tax rebates will be exported. 4, military goods and military system enterprises are exempted from the export of munitions factories or the goods allocated by the Quartermaster department.

5, the export tax exemption of goods, such as feed and pesticide, will not be refunded.

6, under general material assistance, the export goods that are actually reimbursed and settled shall be reimbursed. (four) the goods exported by the following enterprises shall be exempted from tax except otherwise stipulated, but no tax rebate shall be granted to 1 of the tax rebates, the small-scale taxpayers who belong to the manufacturing enterprises are self exporting or entrust the export goods produced by foreign trade enterprises, and 2 shall be exempted from tax refund by the foreign trade enterprises.

However, for the following export commodities, considering the large proportion of their exports and the special factors of their production and purchase, they should give special tax rebates: Drawnwork, handicrafts, perfume oil, mountain products, grass and willow bamboo and rattan products, fish net fishing tackle, rosin, Galla chinensis, lacquer, mane tail, goat skin and paper products.

3. The export of duty-free goods (including duty-free agricultural products) stipulated by the state directly by the foreign trade enterprise is duty-free but not tax rebate.

4, foreign trade enterprises purchase export goods 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.

In addition to the approved import and export processing trade, the following export goods are not exempt from tax refund or tax refund: five yuan, 1 yuan, and foreign aid export contracts that are contracted out under general material assistance. 2, the state's prohibited exports include natural products such as natural cow yellow, musk, copper and copper based alloys (except for electrolytic copper), platinum, 3, and non self produced goods produced or commissioned by manufacturers.

The export goods that are not allowed to be refunded shall be levied in accordance with the sales revenue earned by export commodities.

(six) trade mode and export refund (Exemption) tax. Export trade of export enterprises mainly includes general trade, import processing, barter trade, incoming processing (incoming parts assembly, sample processing) compensation trade (now cancelled). For general trade, import and export, barter trade, compensation trade, tax refund (Exemption) can be made according to regulations, barter trade and compensation trade are in conformity with general trade calculation method, and tax exemption for incoming processing.

Four, value-added tax rebate rate from January 1, 2004 onwards, according to the national export tax rebate rate adjustment as follows: first, the following goods to maintain the current export tax rebate rate unchanged (1) the current export