Export Tax Refund Conditions

< p > today Xiaobian gives you some knowledge about export tax rebates.

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< p > (1) must be the goods within the scope of the value-added tax and consumption tax.

The scope of collection of value added tax and consumption tax includes all VAT taxable goods other than duty-free agricultural products purchased directly from agricultural producers, as well as 11 categories of consumer goods, such as tobacco, liquor and cosmetics, which enumerate consumption tax.

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The reason why P must have this condition is that the refund (Exemption) tax on exported goods can only be refunded or exempt from the tax and tax payable for goods that have been vat or consumption tax.

Goods not included in VAT or consumption tax (including goods exempt from state regulations) can not be refunded, so as to fully reflect the principle of "no levy, no refund".

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< p > (2) must be "a href=" //www.sjfzxm.com/news/index_h.asp "> customs declaration < /a > export goods.

The so-called export, that is, the export gateway, includes two forms of self export and principal-agent export.

It is one of the main criteria to determine whether goods are in the range of tax refund (Exemption).

Where goods are sold in the country or do not go to customs, except for other provisions, no matter whether the export enterprises are settled in foreign exchange or in Renminbi, and no matter how the exporters handle the financial affairs, they shall not be regarded as tax rebates for export goods.

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< p > goods that are charged for foreign exchange in domestic sales, such as hotels, hotels and other foreign exchange goods, are not allowed to refund (Exemption) tax because they do not meet the exit conditions.

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< p > (3) must be the goods that are sold in a financial way.

Only when the export goods are processed in the financial terms < a href= "//www.sjfzxm.com/pioneer/" > Sales < /a > can the refund (Exemption) tax be processed.

That is to say, the regulations for export refund (Exemption) are applicable only to trade oriented export goods, but for non tradable export commodities such as donated gifts, goods purchased in the country, and the goods that are carried out of the country (except others), samples, exhibits, postal products, etc., because they are generally not financially disposed of, they can not be refunded (exempt) according to the existing regulations.

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< p > (4) must be the goods that have been collected and written off.

According to the current regulations, the export goods that export enterprises apply for refund (Exemption) tax must be the goods that have been collected by foreign exchange and are written off by the foreign exchange administration department.

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< p > under normal circumstances, the exporters must apply the above 4 conditions to apply for refund (Exemption) tax to the tax authorities.

However, production enterprises (including production enterprises with import and export operation rights, production enterprises entrusted by foreign trade enterprises to export enterprises, < a href= "http://zs.sjfzxm.com/" > foreign investment enterprises < /a >, apply for export goods refund (Exemption) tax must increase one condition, that is, goods that apply for refund (Exemption) tax must be self produced goods of production enterprises (except foreign investment enterprises approved by the competent foreign trade department at the provincial level for the purchase of exported goods).

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