Export tax rebate refers to a measure used by the state to use tax leverage to reward exports. Generally divided into two types: one is the refund of import taxes, that is, when the export enterprise uses imported raw materials or semi-finished products and processes them into products for export, the import taxes paid are refunded; the other is the refund of domestic taxes paid, that is, when the enterprise When the goods are declared for export, the domestic taxes paid for the production of the goods will be refunded. Export tax rebates are conducive to enhancing the competitiveness of domestic products in the international market and are adopted by countries around the world.
What you need to know about export tax rebates:
Three forms of VAT tax policies for exported goods, services and cross-border taxable activities
1. Export tax exemption and tax refund
Tax exemption for exported goods means that goods, services and cross-border taxable activities are exempted from value-added tax in the export sales process. This means that the export process of goods, services and cross-border taxable activities and the sales process before export are equally regarded as one tax. Tax link; export tax return (export tax return) refers to the tax burden borne worldwide before export of goods, services and cross-border taxable activities, and tax refunds are carried out according to the corresponding tax refund rate.
2. Export tax exemption and no tax refund
Non-refundable export tax means that the exported goods, services and cross-border taxable activities to which this policy applies are tax-free due to the previous production, sales or import links. Therefore, the prices of the goods, services and cross-border taxable activities do not include tax, and No tax refund is required.
3. Exports are neither tax-free nor tax-refundable
Non-tax-free export means that the export links of certain goods, services and cross-border taxable activities that are restricted or prohibited by the state are regarded as domestic sales links and taxed as usual;
Non-refundable export tax means that the taxes borne before export of these goods, services and cross-border taxable activities will not be refunded.
VAT invoice selection and confirmation platform. Foreign trade enterprises (including comprehensive foreign service enterprises) have checked and confirmed that there are “deduction” and “tax refund” prompts. But this function is only applicable to foreign trade companies. Manufacturing enterprises only have the “deduct check” function. , foreign comprehensive service enterprises have the functions of “deduction check”, “tax refund check” and “agency tax refund check”. It mainly provides the operation methods of querying according to the invoicing date and checking each invoice (supports checking multiple invoices at the same time), and enables taxpayers to select the refundable VAT input invoice list information (including special VAT invoices).
If cross-border e-commerce is a high mountain, then export tax rebate is a hurdle that all cross-border merchants must overcome. To enhance business capabilities and improve work efficiency, come and learn about export tax rebates with the editor