Manufacturing enterprises that purchase non-self-produced products for export are subject to tax exemption or tax rebate.

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax and Consumption Tax Policies for Exported Goods and Services":

Article 2. Measures for VAT Refund (Exemption)

For exported goods and services subject to the VAT refund (exemption) policy, the VAT exemption, offset and refund or exemption and refund methods shall be implemented in accordance with the following provisions.

(1) Measures for tax exemption, offset and refund. Production enterprises exporting self-produced goods and goods deemed to be self-produced and providing processing, repair and repair services to external parties, as well as listed production enterprises exporting non-self-produced goods, are exempt from value-added tax, and the corresponding input tax is deducted from the amount of value-added tax payable (excluding applicable The value-added tax payable shall be refunded according to the policy of refunding VAT upon collection or refund after collection), and the undeducted portion shall be refunded.

(2) Tax exemption and refund measures. Export enterprises without production capacity (hereinafter referred to as foreign trade enterprises) or other units exporting goods and services are exempt from value-added tax, and the corresponding input tax will be refunded.

Extended information:

According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Value-Added Tax and Consumption Tax Policies for Exported Goods and Services":

Article 4. Value-Added Tax The basis for calculating the tax refund (exemption)

The basis for calculating the VAT refund (exemption) for exported goods and services is based on the export invoice (export invoice), other ordinary invoices or purchase The special VAT invoice for exported goods and services and the special customs import VAT payment note are determined.

(1) The tax calculation basis for value-added tax refund (exemption) for exported goods and services (excluding imported goods processed for re-export) by production enterprises is the actual FOB price of exported goods and services. The actual FOB price should be based on the FOB price on the export invoice. However, if the export invoice does not reflect the actual FOB price, the competent tax authorities have the right to verify it.

(2) The tax calculation basis for VAT refund (exemption) for goods imported for processing and re-exported by production enterprises is to deduct the customs bonded imported materials contained in the exported goods based on the FOB price of the exported goods. The amount of the item will be determined later.

The term "customs bonded imported materials" as mentioned in this notice refers to materials imported from abroad and special areas by export enterprises supervised by the customs in the form of imported processing trade. Including materials purchased by export enterprises from overseas units or individuals, extracted from customs bonded warehouses, and processed by customs input materials, and imported materials purchased by export enterprises outside the bonded area from enterprises in the bonded area and processed by customs input materials. .

(3) The tax calculation basis for goods exported after processing of tax-free raw materials purchased domestically by production enterprises without input tax and no input tax accrued shall be deducted from the exported goods based on the FOB price of the exported goods. The amount included in the domestic purchase of tax-free raw materials will be determined later.

(4) The tax calculation basis for VAT refund (exemption) for exported goods by foreign trade enterprises (except for entrusted processing, repair and repair goods) is the amount indicated on the special VAT invoice for the purchased import and export goods or the customs The duty-paid price stated in the special payment note for import VAT.

(5) The tax calculation basis for VAT refund (exemption) for goods exported by foreign trade enterprises for entrusted processing, repair and repair is the amount indicated on the special VAT invoice for processing, repair and repair costs.

Foreign trade enterprises should price and sell the raw materials used for processing, repair and repair (excluding customs bonded imported materials for processing with imported materials) to the manufacturing enterprises entrusted with processing, repair and repair. The manufacturing enterprises entrusted with processing, repair and repair should price the cost of the raw materials. Incorporate processing, repair and repair costs into invoices.

(6) The tax calculation basis for the VAT refund (exemption) of used equipment for which the export input tax has not been calculated and deducted shall be determined according to the following formula:

Refund (exemption) ) tax calculation basis = the amount on the special VAT invoice or the duty-paid price stated in the special customs import VAT payment note × the net fixed asset value of the used equipment ÷ the original value of the used equipment

The net fixed asset value of the used equipment = the original value of the used equipment - the accumulated depreciation of the used equipment

The used equipment referred to in this notice refers to the export enterprise’s financial The accounting system has already provided depreciation for fixed assets.

(7) The tax calculation basis for VAT refund (exemption) of goods sold by duty-free goods operating enterprises shall be the amount indicated on the special VAT invoice of the purchased goods or the special import VAT payment from the customs Duty-paid price stated in the book.

(8) The basis for calculating the VAT refund (exemption) for winning bids for electromechanical products is the amount indicated on the ordinary invoice for the sale of electromechanical products by the production enterprise, and the special VAT invoice for the purchased goods by the foreign trade enterprise. The amount indicated or the duty-paid price indicated on the customs import value-added tax special payment note.

(9) The tax calculation basis for the VAT refund (exemption) of self-produced marine engineering structures sold by production enterprises to offshore oil and gas exploration enterprises shall be stated on the ordinary invoice for the sale of marine engineering structures. amount.

(10) Enter the tax calculation basis for the VAT refund (exemption) for water and electricity in special areas, and purchase water (including steam), electricity, and gas for production enterprises in special areas as purchasers. The amount indicated on the special VAT invoice.

State Administration of Taxation-Notice on Value-Added Tax and Consumption Tax Policies for Exported Goods and Services