What is "export rebate"?

Answer: Export rebate refers to a measure that the state uses tax leverage to reward exports. Generally, there are two kinds: one is the refund of import tax, that is, when an export enterprise uses imported raw materials or semi-finished products to export processed products, it will refund the import tax already paid; the other is the refund of the domestic tax already paid, that is, when the enterprise declares and exports the goods, it will refund the domestic tax already paid for the production of the goods.

(1) Conditions for Export Tax Rebate

(1) Goods must be within the scope of VAT and consumption tax. The scope of levying VAT and consumption tax includes all VAT taxable goods except those directly purchased from agricultural producers, as well as 11 categories of consumer goods such as cigarettes, alcoholic drinks and cosmetics, which enumerate the Levy of consumption tax.

The reason why it is necessary to have this condition is that the refund (exemption) of export goods can only refund or exempt the taxable amount of goods that have already been levied VAT or consumption tax. Goods not subject to VAT and consumption tax (including goods exempted from tax as stipulated by the State) cannot be refunded to fully embody the principle of "no refund without levy".

(2) Goods must be declared for export. The so-called export, that is, export gateway, includes two forms: self-operated export and principal-agent export. It is one of the main criteria for determining whether goods belong to the scope of tax refund (exemption) to distinguish whether they are declared for export or not. Except as otherwise stipulated, goods sold domestically and not declared for departure shall not be regarded as export goods for tax refund, regardless of whether the export enterprises settle their accounts in foreign exchange or RMB, or how the export enterprises handle their finances.

For goods sold in China that collect foreign exchange, such as hotels, hotels and other goods that collect foreign exchange, tax refund (exemption) cannot be granted because they do not meet the conditions for exit.

(3) Goods that must be processed for export sale financially. Export goods can be refunded (exempted) only after they have been financially sold for export. That is to say, the provisions of export tax rebate (exemption) only apply to trade-oriented export goods, while for non-trade export goods, such as donated gifts, goods purchased by individuals at home and brought out by them (except for other provisions), samples, exhibits, postal products, etc., because they are generally not sold financially, tax rebate (exemption) is not allowed in accordance with the current provisions.

(4) Goods that have been received and written off. According to the current regulations, the export goods that an exporting enterprise applies for tax refund or exemption must be those that have received foreign exchange and have been written off by the foreign exchange management department.

The state stipulates that the goods exported by foreign trade enterprises must meet the above four conditions at the same time. When applying for tax refund (exemption) for export goods, an additional condition must be added to the application for tax refund (exemption) of production enterprises (including those with import and export rights, those entrusted with foreign trade enterprises as agents for export, and those with foreign investment. That is to say, the goods that apply for tax refund (exemption) must be the self-produced goods of production enterprises or those deemed to be self-produced goods before tax refund (exemption) can be handled.

1. Export tax rebate is suitable for foreign trade customers and cross-border e-commerce sellers!

It has the right to import and export, is a general taxpayer, can issue VAT invoices!

(2) General taxpayer enterprises without import and export rights can issue VAT invoices!

(3) Foreign trade customers without enterprises, enterprises other than ordinary taxpayers, can issue VAT invoices!

Note: The above three types of trump logistics can act as export tax rebate agent!