What conditions can apply for export tax rebate

Product Details

Must beVAT,sale taxGoods within the scope of taxation. The scope of collection of value-added tax and consumption tax includes all value-added taxable goods except tax-free agricultural products purchased directly from agricultural producers, as well as 11 categories of consumer products listed for consumption tax such as tobacco, alcohol, and cosmetics.

The reason why this condition must be met is that tax refund (exemption) for exported goods can only be refunded or exempted from goods that have been levied value-added tax and consumption tax.pay taxes amount and tax payable. Goods for which value-added tax and consumption tax have not been levied (including goods exempted by state regulations) cannot be refunded, in order to fully reflect the principle of "no refund until taxed".

It must be goods declared for export out of the country. The so-called export refers to the export gateway, which includes two forms: self-operated export and entrusted agent export. Distinguishing whether goods are declared for customs departure and export is one of the main criteria for determining whether goods fall within the scope of tax refund (exemption). Unless otherwise specified, any goods sold domestically and leaving the country without customs declaration shall not be regarded as exported goods and tax refunds shall be granted, regardless of whether the exporting enterprise settles the goods in foreign exchange or RMB, and regardless of how the exporting enterprise handles it financially

Tax refunds (exemptions) cannot be given to goods sold domestically that charge foreign exchange, such as hotels, restaurants and other goods that charge foreign exchange, because they do not meet the conditions for departure and export.

2- The goods must be financially processed for export sales. Tax refund (exemption) can be applied for exported goods only after the financial sales process has been made. In other words, the regulations on export tax refund (exemption) only apply to trade export goods, and to non-trade export goods, such as donated gifts, goods purchased by individuals in the country and taken out of the country (other regulations (Except those), samples, exhibits, mailed items, etc., because they are generally not sold in financial terms, tax refunds (exemptions) cannot be made according to current regulations.

It must be goods that have been collected and written off. According to current regulations, the export goods for which export enterprises apply for tax refund (exemption) must be goods that have received foreign exchange and been verified and written off by the foreign exchange management department

Under normal circumstances, export enterprises that apply for tax refund (exemption) from tax authorities must meet the above four conditions at the same time. However, when manufacturing enterprises (including manufacturing enterprises with import and export rights, manufacturing enterprises entrusting foreign trade enterprises to export as agents, and foreign-invested enterprises, the same below) apply for tax refund (exemption) for export goods, they must add one condition, that is, apply for refund. (Exemption from) tax goods must be self-produced goods of the manufacturing enterprise (except for goods purchased for export by foreign-invested enterprises with the approval of the provincial foreign trade and economic authorities).