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Conditions and scope of enterprises applying for export tax rebates

  • Author:Kyrie
  • Source:China Europe Shipbuilding
  • Release Date:2019-12-03
I. Scope of export tax rebate

For products exported by China, all products that are levied or levied with product tax, value-added tax and special consumption tax shall not be refunded or exempted from tax, unless the state clearly stipulates.

Export products should generally have the following three conditions:

1. Products must be within the scope of product tax, value added tax and special excise tax.

2. Must declare for departure. The so-called exit is the output gateway. This is one of the main criteria for distinguishing whether a product is a tax-refundable export product. The export declaration form stamped with the customs seal and the export sales invoice shall prevail.

3. Export sales must be made financially.

Generally speaking, export products will only be refunded if they meet the above three conditions. However, the state has also made special provisions for tax-refunded products, allowing certain products to be regarded as export products for tax refund.

The products that are approved for tax refund mainly include:

1. Products sold by ocean liner supply companies to ocean liners, ocean liners and seafarers;

2. Parts and raw materials used in external repair and repair operations.

3. Foreign contracted engineering companies purchase machinery, equipment and raw materials produced by domestic enterprises that are specifically used for foreign contracted projects. After shipping out of the country, they will apply for tax refunds based on purchase invoices, customs declarations and customs declarations issued by the contracting unit;

4. Mechanical and electrical products that have won international bids and won domestic bids.

The state also clearly stipulates that a few export products will not be refunded even if they meet the above three conditions;

The export products that the country clearly does not allow tax refund are:

1. Exported crude oil;

2. Foreign aid export products;

3. Products prohibited by the state;

4. The export company purchases products exported by foreign investors;

5. 5. Exported products processed with supplied materials and assembled with supplied materials; 6. Export products sold by the quartermaster to the military system;

7. Enterprise-wide export of military systems;

8. Directly export or sell diamonds processed by domestic or imported original diamonds to diamond processing enterprises for export to foreign trade enterprises;

9. Products produced by the three major ethylene projects in Qilu, Yangzi and Daqing;

10. Products without tax;

11. There is no tax refund for goods purchased by individuals in the country and brought out of the country.

2. Which enterprises can export tax rebates?

1. Central and local foreign trade enterprises, industry and trade companies, and some industrial production enterprises that have the right to operate foreign trade exports and undertake the task of earning foreign currency from the country's exports, have been approved by the competent economic and trade authorities, and enjoy independent independent export operation rights.

2. Enterprises entrusted to export mainly refer to enterprises that have the right to operate export as export agents and bear export profits and losses.

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