scope of export tax rebate

(1) The following enterprises can apply for export tax rebate (exemption) for goods that fall within the scope of value-added tax and consumption tax collection, and unless otherwise stipulated, they will be granted tax exemption and tax refund:

l. Domestic (foreign)-funded production enterprises with export operation rights export their own goods or entrust foreign trade enterprises to export their own goods;

2. Goods directly exported by a foreign trade enterprise with the right to export or entrusted by other foreign trade enterprises for export;

3. The production enterprise (without import and export right) entrusts the foreign trade enterprise to export the self-produced goods;

4. Enterprises in the bonded area purchase goods directly exported or re-exported after processing from enterprises with import and export rights outside the bonded area;

5. Goods exported by the following specific enterprises (not limited to whether they have the right to export);

(1) Goods shipped by foreign contracted engineering companies for overseas contracted projects;

(2) Goods used for foreign repair and repair by enterprises undertaking foreign repair and repair business;

(3) Goods sold by ocean shipping supply companies and ocean shipping supply companies to ocean shipping and ocean shipping companies and received foreign exchange;

(4) Goods purchased by enterprises at home and transported abroad as investment abroad;

(5) Goods exported by foreign aid enterprises by means of preferential foreign aid loans and joint venture and cooperation project funds of China government;

(6) Some domestic equipment purchased by foreign-invested enterprises for specific investment projects;

(7) mechanical and electrical products that are sold by domestic enterprises through international bidding with loans from international financial organizations or foreign governments;

(8) outbound equipment, raw materials and spare parts of overseas enterprises engaged in processing and assembling with materials;

(9) Chinese-made articles purchased by foreign embassies (consulates) in China and their diplomats, representative offices of international organizations in China and their officials.

the above "export" refers to customs declaration and departure, and tax refund (exemption) refers to the refund (exemption) of value-added tax and consumption tax. For trading companies without import and export rights, the borrowing and affiliated enterprises are not allowed to refund (exempt) tax. The above-mentioned "unless otherwise specified" means that the exported goods are duty-free goods listed in the tax law or goods whose export is restricted or prohibited.

(II) General conditions for goods with tax refund and exemption

1. Goods that are subject to VAT and consumption tax;

2. Customs declaration is required to leave the country, and the goods exported to the export processing zone are also regarded as customs declaration;

3. Sales must be made financially;

4. Foreign exchange must be collected and written off.

(3) The following export goods are exempt from value-added tax and consumption tax

1. Goods that are re-exported after processing with supplied materials, that is, the import of raw materials is duty-free, and the export of goods made by ourselves is not refundable;

2. Contraceptive drugs and utensils and old books are duty-free for domestic sales and export;

3. export cigarettes: if there are export cigarettes, they will be exempted from value-added tax and consumption tax in the production process, and will not be refunded in the export process. Other unplanned cigarettes are subject to value-added tax and consumption tax according to regulations, and the export will not be refunded;

4. Military products and goods exported by military system enterprises from military factories or allocated by military departments are exempt from tax.

5. Goods that enjoy duty-free in the current preferential tax policies of the state, such as feed, pesticides and other goods, will not be refunded for export.

6. Foreign aid export goods under the general material assistance subject to reimbursement and settlement;

(4) Unless otherwise stipulated, the goods exported by the following enterprises shall be exempted from tax, but not refunded

1. Small-scale taxpayers belonging to production enterprises export their own goods or entrust foreign trade enterprises to export their own goods;

2. Goods purchased by foreign trade enterprises from small-scale taxpayers and exported with Guantong invoices are tax-free but not refundable. However, considering its large proportion in exports and the special factors of production and procurement, the following export goods are granted tax refund:

embroidery, handicrafts, spice oil, mountain products, grass, willow, bamboo and rattan products, fishing nets and fishing gear, rosin, gallnut, raw lacquer, mane tail, goat skin and paper products.

3. If a foreign trade enterprise directly purchases duty-free goods (including duty-free agricultural products) stipulated by the state and exports them, it will be duty-free but not refundable.

4. Foreign trade enterprises purchase exported goods from non-production enterprises, non-city and county foreign trade enterprises, non-agricultural product purchasing units, non-grass-roots supply and marketing cooperatives and non-mechanical and electrical equipment supply companies.

(5) Except for the re-export trade of raw materials processing after approval, the following export goods are not tax-free or tax-refunded:

1. Foreign aid export goods subject to the contract settlement system under general material assistance;

2. Goods prohibited from export by the state include natural bezoar, musk, copper and copper-based alloy (except electrolytic copper) platinum, etc.

3. Non-self-produced goods exported by production enterprises on their own or on commission.

for export goods that are not subject to tax refund as stipulated by the state, value-added tax shall be levied according to the sales income of the export goods.

(VI) Trade Mode and Export Tax Refund (Exemption)

The trade modes of export goods of export enterprises mainly include general trade, feed processing, barter trade, compensation trade for processing with supplied materials (assembling with supplied parts and processing with samples) (now cancelled), and general trade, feed processing, barter trade and compensation trade can be refunded (exempted) according to regulations. Processing with supplied materials is tax-free.