Export Tax Rebate

Product Details

1. Goods approved for export tax refund

For goods that have been levied or should be levied value-added tax and consumption tax, except for goods that are clearly stipulated by the state not to be refunded (exempted), after the goods have been declared and left the country and sold financially, they are all export goods that are refunded (exempted). scope of goods.

Departure here refers to goods leaving the territory under the jurisdiction of the customs. Goods transported to special closed areas under customs supervision such as export processing zones and bonded logistics parks should also be considered departures.

Unexported goods, smuggled exported goods and goods for which export certificates cannot be provided cannot be refunded.

2. Special goods approved for export tax refund

The special goods that are allowed to apply for export tax refunds generally consist of two parts. First, the goods are not directly exported but are ultimately consumed overseas, such as goods consumed in overseas repair and repair business; second, although they are consumed within the country, but for the sake of fairness, or consider the principle of reciprocity as exported goods.

For example, mechanical and electrical products that have won domestic bids in international tenders are regarded as exported products in order to maintain fair competition because overseas winning bids are exempt from import taxes when imported.

Special goods approved for export tax rebates mainly include:

1. Goods shipped overseas by foreign contracting engineering companies for use in foreign contracting projects;

2. Goods sold by foreign ship supply companies and ocean shipping supply companies to foreign ships and ocean-going international ships and receiving foreign exchange;

3. Enterprises purchase goods domestically and ship them abroad as goods for investment abroad;

4. Duty-free shops at exit ports sell domestic items;

5. Foreign-invested enterprises purchase domestic equipment (this policy will be gradually abolished with the implementation of consumption-based value-added tax in my country);

6. Foreign embassies (consulates) in China and their diplomatic representatives (consular officials) purchase Chinese products;

7. Water, electricity, gas and steam used by production enterprises in the export processing zone to produce export goods;

8. Goods used for external repair and repair by enterprises that undertake repair and repair business;

9. Use goods exported under the Chinese government’s preferential foreign aid loans and joint venture and cooperation project funds;

10. Mechanical and electrical products sold by domestic enterprises through international bidding using loans from international financial organizations or foreign governments;

11. Goods sold by enterprises outside the zone to enterprises in the export processing zone and transported into the export processing zone for use by enterprises in the zone;

12. Goods exported through overseas processing and assembly with materials;

13. Domestic production enterprises sell marine engineering structure products to domestic offshore oil and gas exploration enterprises;

14. Aviation food produced by domestic aviation supply companies and sold to foreign airlines;

15. Goods exported under compensation trade and barter trade;

16. Domestic goods entering export supervision warehouses;

17. Goods entering the bonded logistics center (type B);

18. Export goods stored in bonded areas;

19. Goods exported by enterprises in the bonded zone (excluding bonded logistics parks) within the zone;

20. Goods exported for small-scale border trade;

21. Used equipment exported by export enterprises for their own use.