Export tax exemption means that value-added tax is not levied on the goods sold for export, and export tax rebate means that the tax burden actually borne by the goods before export is returned according to the prescribed tax rebate rate.

(2) Export is tax-free and non-refundable.

Export non-tax refund means that the export goods to which this policy applies are tax-free in the previous production, sales or import links, so the price of the goods at the time of export itself does not include tax, and there is no need for tax refund.

(3) Export is not tax-free or tax-refundable.

Some commodities whose export is restricted or prohibited by the state are regarded as domestic sales and taxed as usual, and the taxes paid before export will not be refunded.

First, the scope of application of tax refund (exemption) for export goods

(1) Export goods with tax exemption and refund.

1. Goods must be within the scope of value-added tax and consumption tax.

2. It must be the goods declared for departure.

3. It must be a financial sale.

4. It must be the goods written off by export proceeds.

(2) tax exemption and tax refund enterprises.

1. Self-produced goods exported by production enterprises or entrusted by foreign trade enterprises.

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

3. Specific export goods:

(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 foreign exchange collection.

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

(3) Enterprises that export without tax refund.

1. Self-produced goods exported by small-scale taxpayers and entrusted by production enterprises or foreign trade enterprises.

2. The export of ordinary invoice goods purchased by foreign trade enterprises from small-scale taxpayers is tax-free but not refundable.

3. If a foreign trade enterprise directly purchases the state-stipulated duty-free goods for export, it will be duty-free but not refundable.

(4) Export duty-free but non-refundable goods.

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

2. Contraceptive drugs and appliances, used books, domestic sales are tax-free, and exports are also tax-free.

3. Export cigarettes: Enterprises that have the right to export cigarettes are exempt from value-added tax and consumption tax in the production process, and do not apply for tax refund in the export process.

Other unplanned cigarettes are subject to value-added tax and consumption tax according to regulations, and 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. Other duty-free commodities stipulated by the state.

(5) Exporting goods and enterprises that are neither duty-free nor refundable.

Except for the approved re-export trade of imported materials and parts, the following export goods shall not be exempted from tax or refunded:

1. Export crude oil

2. Foreign aid exports commodities

3. Goods prohibited from export by the state

For commercial enterprises that do not have the right to operate import and export, there is no tax exemption or tax refund for engaging in export trade.

(6) Tax refund (exemption) shall be given to the following four types of products exported by production enterprises as self-produced products.

Second, the tax rebate rate for export goods.

The current VAT refund rate for export goods is: 17%, 15%, 14%, 13%,1%,9%, 8%, 6% and 5%.

Self-produced goods refer to the goods (including goods deemed to be self-produced) processed and produced by production enterprises after purchasing raw and auxiliary materials. As self-produced goods only refers to the following four situations:

(1) Products purchased by an export enterprise with the same name and performance as those produced by the enterprise and using the trademarks provided by the enterprise or foreign investors.

(2) Purchasing and exporting products suitable for the products produced by this enterprise.

(three) the acquisition of the products of the member enterprises (or branches) of the group company (or general factory) approved by the competent tax authorities for export tax refund.

(four) commissioned processing and recycling products.

These four situations are specifically explained as follows:

The so-called "products with the same name and performance as the products produced by the enterprise and using the registered trademark of the enterprise" means that the products exported by the production enterprise shall meet the following conditions at the same time:

(1) The products produced by this enterprise have the same name and performance;

(2) Using the registered trademark of the enterprise or the trademark provided by foreign businessmen for the enterprise;

(3) Export to foreign businessmen who import products produced by the enterprise.

The so-called "purchasing and exporting products produced by this enterprise" refers to purchasing and exporting products produced by this enterprise. If they are exported to foreign businessmen who import products produced by this enterprise, they meet one of the following conditions:

① Tools, spare parts and accessories used to maintain the self-produced products exported by this enterprise.

② After export, it can be directly combined with the self-produced products of this enterprise to form a complete set of products without processing or assembly by this enterprise.

"Acquisition of products of member enterprises (or branches) of a group company (or general factory) recognized by the tax authorities in charge of export tax refund" must meet the following conditions at the same time:

(1) approved by the competent government department at or above the county level as a member of the group company or a production enterprise controlled by the group company;

(2) The group company and its member enterprises all implement the financial accounting system of the production enterprise;

(3) The group company must submit the certification materials of relevant member enterprises to the tax authorities in charge of export tax refund.

"Products entrusted by production enterprises for recycling" meet the following conditions at the same time:

(1) It must have the same name and performance as the products produced by this enterprise, or entrust the products produced by this enterprise to carry out deep processing and recycling;

(2) Export to foreign businessmen who import the products of this enterprise;

③ The entrusting party implements the financial accounting system of the production enterprise;

(4) The entrusting party and the entrusted party must sign the entrusted processing agreement. The main raw materials must be provided by the entrusting party. The trustee does not advance the funds, but only collects the processing fee and issues a special VAT invoice for the processing fee (including the supplementary materials).

When a production enterprise exports as a self-produced product, it shall provide the tax authorities with a special VAT invoice for purchasing as a self-produced product when it declares the tax exemption, credit and refund according to the regulations, and indicate the export amount of as a self-produced product according to the actual export situation of the month. The export of production enterprises is regarded as self-produced products, and if the export of self-produced products in the current month does not exceed 50%, the competent tax authorities shall handle the "exemption, credit and refund" tax after examination in accordance with relevant regulations; If the export value of self-produced products exceeds 50% in the current month, the competent tax authorities shall strictly manage them in accordance with relevant regulations. For all products identified as self-produced, after verifying the supply business and tax payment, the "exemption, credit and refund" tax will be handled after approval.

legal ground

Notice of State Taxation Administration of The People's Republic of China and the Ministry of Commerce on Further Standardizing the Order of Foreign Trade Export Operation and Strengthening the Administration of Tax Refund (Exemption) for Export Goods.

Second, in order to maintain China's normal foreign trade order, ensure the smooth operation of the national export tax rebate mechanism, and avoid the loss of state property, an export enterprise may not apply to the tax authorities for tax refund (exemption) of export goods in any of the following circumstances:

(1) The export enterprise gives the export tax refund (exemption) certificate such as the blank export goods declaration form and the export foreign exchange verification form to other units or individuals except the freight forwarding company that signed the entrustment contract, the customs broker and the freight forwarding company designated by the foreign importer (providing the contract agreement or other relevant certificates);

(2) An export enterprise exports in the name of self-management, and its export business is essentially completed by other operators (or enterprises, individual operators and other individuals) other than the enterprise and its invested enterprises under the guise of the export enterprise;

(three) the export enterprise exports in the name of self-management, and the same batch of goods exported by it has signed both a purchase contract and an export agency contract (or agreement);

(4) After the export goods have been cleared by the customs, the export enterprise modifies the name and specifications on the ocean bill of lading of the goods by itself or by entrusting the freight forwarder (in the case of other modes of transportation, the transport documents handed over by the carrier to the consignor shall prevail, the same below), resulting in the discrepancy between the customs declaration form of the export goods and the relevant contents of the ocean bill of lading;

(5) If an export enterprise exports in the name of self-management, but it does not bear the risk of export goods quality, settlement of foreign exchange or tax refund, that is, if the export goods have quality problems, it will not bear the foreign party's liability for compensation (except those that have been agreed in the contract); Do not bear the responsibility for failing to settle foreign exchange on time (except those that have been agreed in the contract); Do not assume the responsibility of not refunding taxes due to the problems in the materials and documents for declaring export tax rebates;

(six) the export enterprise did not participate in export business activities, accepted and engaged in other export business introduced by intermediary agencies, but still exported in the name of self-management;

(seven) other acts in violation of national export tax rebate laws and regulations.