After the export declaration can enjoy export tax rebates of the goods. Belongs to the "PRC Interim Regulations on Value Added Tax" and the "Provisional Regulations on Consumption Tax of the PRC," the scope of the provisions of the export of taxable goods, except as otherwise provided in the Tax Law, the goods belong to the scope of the export tax rebate. However, taking into account the needs of national macro-control and international practice, for some non-export goods customs declaration also implemented a refund (exemption). Can be divided into the following categories:
First, the general refund (exemption) the extent and condition of the goods
Belongs to the "PRC Interim Regulations on Value Added Tax" and the "Provisional Regulations on Consumption Tax of the PRC," the scope of the provisions of the export of taxable goods, except expressly provided the State shall not be refund (exemption) and exporter of goods purchased from small scale taxpayers and holding regular part of the goods and tax invoices as otherwise provided, the goods belong to the scope of the export tax rebate.
Have the following three conditions must be declared tax refund:
(1) must belong to value-added tax, consumption tax, the tax base, and to obtain VAT invoices and special payment form of goods;
(2) must be made in the financial goods sold already. Provisions of the existing financial accounting system: export commodities in order to obtain carriage of goods by land or rail transport consignment receipt, shipping to get the chapter raised the export shipment by air to get to the bank to pay a single air waybill was used as the realization of revenue. All exports of goods fob selling prices (FOB) price of RMB converted recorded. The export of non-tradable goods, such as donated to the foreign gifts, not for sale handling of samples and exhibits, personal in the country comes out of the country purchase of goods, shall not be refunded.
(3) must obtain an export cargo customs declaration and leave the verification of the goods have been. Submitted to the export of goods not to leave, to receive foreign currency in the domestic sales of goods without customs clearance and departure after the departure can not be written off within the time stipulated by the Department of the export goods can not be refunded.
Do not meet these conditions, but is one of the following conditions can also be tax rebate: 1, foreign contracted engineering firm out of foreign goods for foreign contracted projects; 2, to undertake foreign business enterprises for the repair and replacement of external repairs and replacement of the goods; 3, Ocean Shipping Supply Company, ocean shipping supply companies sold to foreign ships, ocean-going round the country to charge exchange of goods; 4, the export enterprises in China and shipped to overseas procurement of goods for foreign investment; 5, exporters and small-scale taxpayers who purchase holders of ordinary invoices of goods, such as Artex, crafts, essential oils, sundries, willow bamboo and rattan products, fishing nets fishing gear, rosin, gall, lacquer, mane tail, goat skin, paper products; 6, the use of foreign government loans or international financial organizations loans through international bidding and winning votes by domestic enterprises of electromechanical products; 7, overseas processing and assembly equipment business reported use of the exit, raw materials and parts; 8, external compensation trade and barter trade, small trade export of goods; 9, of Hong Kong, Macao and Taiwan trade in goods; 10, from 1 January 1995 onwards, foreign embassies and consulates in designated stations to purchase their own gasoline, diesel fuel tax rebate of VAT; 11 steel column name enterprise sales to export processing enterprises for the production of export goods of steel; 12, companies from outside the Free Trade Zone has the right to import and export enterprises purchasing goods, the enterprises in this part of the bonded area exports of goods or processing of goods for export. 13, exports by enterprises outside the bonded bonded warehousing and storage business within the customs agents to leave the goods; 14, from 1 July 1995 onwards, by the Department of Commerce approved the establishment of foreign investment companies, investment companies as the export agent The self-produced goods, such as its foreign-investment enterprises are investing in new businesses and new projects of old enterprises, exports of goods by agents can be given refund (exemption); if they invest in enterprises are required before the year 2000 to continue its export of goods duty-free export of the old companies were agents of goods tax exemptions for the year 2001; 15, from 1 September 1996, the National Tourism Administration of China belongs to the unified management of duty-free port of exit the company selling duty-free cigarettes, wine, arts and crafts , silk, clothing and health care products and other products, six categories of countries; 16, from 23 December 1997, the foreign embassies (consulates) and its diplomatic staff to buy goods made in China, the column names; 17, 1999 1 September, the Commerce Department issued a national plan for the export of crude oil; 18, from 1 September 1999, the foreign-funded enterprises purchase domestic equipment; 19, from 1 July 2000, the export enterprises exported methamidophos, Luo benomyl, cyanide e Ju fat, thiophanate-methyl, carbofuran, isopropyl salty, parathion ethyl parathion in such goods.
Second, the permitted shall not be refunded (exemption) of exported goods
The state following exports shall not be refunded or exempted from value added tax, consumption tax: 1, crude oil; 2, foreign aid exports; 3, the state banned the export of goods, including natural bezoar, musk, copper and its alloys of copper, platinum, etc.; sugar ; 4, export enterprises to directly purchase agricultural producers from the export duty-free agricultural products; 5, purchased from small scale taxpayers and holders of ordinary tax invoices in addition lists twelve categories of goods permitted the export of goods outside; 6, non-designated Hi-tech enterprises export rate of the original goods and valuable cargo; 7, the right to operate an export cigarette export cigarettes outside the national export plan; 8, from 1 July 1995, the non-bonded bonded goods shipped; 9, production enterprises self-employed or commissioned non-self-produced goods; 10 export enterprises to "four from three but not" means the export turnover of goods. The export of goods suspected of tax fraud is not to identify before, nor refund.
Third, the authorized duty-free exports of goods shall not be refunded
1, the processing re-exports of goods;
2, the birth control pills store goods and appliances;
3, self-produced agricultural products sold agricultural products;
4, old books;
5, the right to operate export export export cigarettes cigarette scheme;
6, the military and the military system to allocate export military goods sector;
7, the state and other duty-free goods: (1) feed; (2) plastic sheeting; (3) production and sales of produced ammonium bicarbonate, single superphosphate, calcium magnesium phosphate compound clothing, fertilizer, triple superphosphate; ammonium bicarbonate, the original production, ordinary superphosphate, calcium magnesium phosphate fertilizer production enterprises of small items of Changing the production of urea, ammonium phosphate amine and parathion (4) sales of dichlorvos pesticide manufacturers, oxygen dimethoate, parathion and other six; (5) wholesale and retail of seeds, seedlings, fertilizers, pesticides, agricultural machinery; (6) copy of the film studio sale