Elements Of Tax Refund For Export Goods

The elements of tax refund (Exemption) for export goods mainly include eight contents: the enterprise scope, cargo scope, tax category, tax rebate rate, tax basis, time limit and place, refund (Exemption) budget grade and violation handling, etc. of the export goods, including: the scope, the tax rebate rate and the tax basis are the basic elements of the export tax refund (Exemption) tax.

It mainly refers to enterprises that can enjoy export tax refund (Exemption) policy according to national policies. It is the main body of export refund (Exemption) tax, and also the enjoyment of export tax refund (Exemption) tax. It has connections and differences with taxpayers stipulated in the tax law.

The enjoyment of the goods must be performed in accordance with the relevant regulations, otherwise the parties concerned shall bear the corresponding responsibilities.

The object of tax rebate is the object of tax refund, that is, the export tax rebate. It is the main condition for determining the type of tax rebate and the basic basis for tax rebates.

The scope of goods is the specific limit for determining the object of tax refund.

The object of tax refund included in the scope of tax refund is due to the different tax provisions before tax refund, different tax rebate rates and different export modes.

China's export tax refund (Exemption) is limited to the value-added tax and consumption tax in indirect taxes.

The tax rebate rate is the ratio between the actual tax refund of export goods and the tax basis.

It is the central link of the export tax rebate, reflecting the state's economic policy in a certain period, reflecting the actual tax level of the export goods, and the tax rebate rate is based on the determination of the actual gross tax burden on the export goods, and at the same time, it is also the product of combining the zero tax principle and the macro-control principles.

The basis of tax refund (Exemption) is the basis and standard for the calculation of tax refund (Exemption).

Specifically, the export FOB price, the amount of goods purchased, the composition tax rate and the quantity are determined according to the actual situation.

The correct determination of the tax basis is related not only to the problem of tax rebate, but also to the balance of state revenue and expenditure.

The term of tax rebate refers to the time requirement for declaration of export tax rebates after the export of goods occurs.

It includes how long it takes to make a tax rebate, and when to declare tax rebates.

The place of tax refund is the place where enterprises declare the tax refund (Exemption) according to the regulations.

At the end of 1993, the actual tax rebate was the base, the central government's financial burden was 80%, and the local fiscal burden was 20%.

That is, the budget level is the central level.

It is pointed out that in the process of handling the tax refund (Exemption) of export goods, an enterprise or a party violates the state laws, regulations and rules, and the relevant state administrative organs and judicial departments shall impose penalties according to law.