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[Foreign trade knowledge] Goods export tax rebate conditions
Aug 11,2023
Export tax rebate refers to the export enterprise after the export of goods to the state to apply for the refund of part or all of the paid value-added tax, consumption tax, customs duties and other taxes, in order to promote the development of foreign trade. However, in order to obtain preferential policies for export tax rebates, the following conditions are required:
1. The goods must be within the scope of VAT and consumption tax.That is, goods that must be subject to value-added tax and consumption tax can be applied for tax refund (exemption), except for duty-free goods stipulated by the state. This is to ensure the fairness and effectiveness of the export tax rebate policy.
2. The goods must be declared for export.The goods must be declared in accordance with customs regulations and exported before being sold abroad through customs approval. Goods exported without customs declaration cannot enjoy the tax refund (exemption) policy.
3. The goods must be financially processed for export sales.
The export tax rebate policy is aimed at trade-oriented export goods, so export sales must be processed financially and export invoices must be issued in order to apply for tax refund (exemption). For non-trade export goods, such as exhibits, samples, personal goods, etc., generally can not be financially export sales processing, so can not be refunded (exempt) tax.
4. The goods must have been received and written off.When an export enterprise applies to the State for an export tax refund, it must have received foreign exchange and written off by the foreign exchange administration. In addition, for production enterprises, their application for export goods refund (exemption) tax also needs to meet the conditions that the goods are self-produced or regarded as self-produced.These are the basic requirements of the country's export tax rebate policy for goods. When export enterprises enjoy the tax refund (exemption) policy, they also need to abide by relevant laws, regulations and disciplinary provisions to ensure their own legitimate interests and the interests of the country in order to jointly promote the development of foreign trade.
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