With the continuous development of e-commerce in my country, cross-border e-commerce has also ushered in its booming opportunities. It is natural to think of the profits earned by cross-border e-commerce from the sale of goods, but in fact, export tax rebates can also become an important part of its profits. After mastering how to apply for export tax rebates and the conditions for applying for them, obtaining export tax rebates can increase the profits of enterprises and improve their competitiveness.
Before understanding the tax rebate rate of cross-border e-commerce export goods, you must first understand the conditions for obtaining cross-border e-commerce export tax rebates. The first point is that the goods traded must be within the scope of value-added tax and consumption tax. The second point is that they must be exported goods. The third point is that they must be goods used for sales by cross-border e-commerce companies. The fourth point is that they must be goods that have been exported and received remittances. Only when the above four points are met can you apply to the state tax authorities for export tax rebates.
Now let’s talk about the export tax rebate rate of cross-border e-commerce in my country. The initial value-added tax was 17%, and the export tax rebate rate was 13%. However, since September 15, 2006, the State Administration of Taxation has increased the export tax rebate rate for some electronic information products from 13% to 17%. After the adjustment of the export tax rebate, the entire industry can directly benefit from the tax rebate to one export by more than 5 billion yuan each year. This does not count the tax leverage effect, which has important development significance for the upgrading of industrial structure and the effective integration of resources. However, since January 2004, our country has mainly had five tax rebate rates for different export goods: 17%, 13%, 11%, 8%, and 5%. It is also stipulated that if export companies purchase goods from small-scale taxpayers and are allowed to rebate their exports, the goods with an export tax rebate rate of 5% shall be implemented at a 5% tax rebate rate, and it is stipulated that goods with a tax rebate rate higher than 5% shall be implemented at a 6% tax rebate rate.
There are three main policies for cross-border e-commerce goods taxation in my country. The first is export tax exemption and tax rebate, and its export tax rebate rates are 17%, 14%, 13%, 11%, 9%, and 5%. The second type is tax-free export but no tax refund. In this case, the goods themselves are not taxed, so there is no need for tax refund. The third type is neither tax-free nor tax refund. This refers to certain goods that are restricted or prohibited from export by the country.