出口退税（Export rebate）.docVIP

出口退税（Export rebate） The export goods back (free, Export Rebates) referred to as tax, export tax rebates, its basic meaning refers to the export refund the paid in the domestic production and circulation links product tax, value-added tax, business tax and special consumption tax. The system of tax refund for export goods is an important part of the tax revenue of a country. The export tax rebate is mainly through the refund of export goods of domestic tax paid to balance the tax burden of domestic products, make their products excluding tax costs to enter the international market, to compete with foreign products in the same conditions, so as to enhance the competitive ability, expand export. I. Introduction of export tax refund Export tax refund flow chart [1] in March 1985, the State Council officially issued on the Ministry of Finance approved on the import and export of products of the collection and refund of product tax or value-added tax provisions of the notice provisions, from April 1, 1985 onwards for export tax rebate policy. Since January 1, 1994, with the national tax reform, Chinas reform of the existing product tax, value-added tax and consumption tax refund of export rebate management, set up export goods with the new consumption tax system, VAT based refund (Exemption) tax system. Export rebate terms (1) it must be the goods within the scope of VAT and Excise tax. VAT and consumption tax, including all VAT taxable goods except duty-free purchase of agricultural products directly to agricultural producers, and tobacco, wine, cosmetics and other listed 11 categories of consumer goods consumption tax levied. The reason for this must be that the refund (Exemption) of the exported goods can only be refunded or exempted from the amount of tax and the amount of tax payable on the goods that have been levied on value-added tax and consumption tax. Goods which are not levied on value-added tax or consumption tax (including goods exempt from tax by the state)