Export tax rebate refers to a measure to return part or all of the domestic tax levied on export commodities to exporters, which is also an international practice. 1 June 65438+1October1day, the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the value-added tax rate of taxpayers' export commodities is zero. For export commodities, not only are there no taxes at the export stage, but the tax authorities also have to refund the taxes already paid during the domestic production and circulation of commodities, so that export commodities can enter the international market at a price excluding taxes. After the goods of the enterprise are exported, the tax authorities shall handle the tax refund for the enterprise according to the input tax of the exported goods. Due to tax relief and other reasons, the input tax amount of goods is often not equal to the actual tax amount. If the tax refund is made according to the input tax amount of export goods, there will be the problem of less levy and more refund, so there is a ratio to calculate the tax refund amount of export goods-export tax rebate rate.

Brief introduction of export tax rebate

Tax refund (exemption) of export goods, referred to as export tax rebate, basically refers to the refund of product tax, value-added tax, business tax and special consumption tax actually paid by export goods in the process of domestic production and circulation. The tax refund system for export goods is an important part of a country's tax revenue.

Export tax rebate is mainly to balance the tax burden of domestic products by returning the domestic tax paid for export goods, so that domestic products can enter the international market at tax-free cost and compete with foreign products under the same conditions, thus enhancing their competitiveness and expanding their export earnings.

1March, 1985, the State Council officially issued the Notice on Approving the Provisions of the Ministry of Finance on the Collection and Refund of Product Tax or Value-added Tax for Import and Export Products, stipulating that the tax refund policy for export products will be implemented from April, 1985. From 1994 65438+ 10 1 With the reform of the national tax system, China has reformed the existing export tax rebate management methods for refunding product tax, value-added tax and consumption tax, and established a tax refund (exemption) system for export goods based on the new value-added tax and consumption tax systems.

Export tax rebate of foreign trade enterprises

Tax refund registration

1. Within 30 days from the date of approval, the export enterprise shall fill in the Export Enterprise Tax Refund Registration Form (the production enterprise shall fill in triplicate, and the tax refund organ, the grass-roots tax refund department and the enterprise shall each have one copy) with the approval documents, business license, customs code certificate and tax registration certificate authorized by the Ministry of Foreign Trade and Economic Cooperation, and apply for the tax refund registration certificate;

2. A production enterprise without the right to operate import and export shall, before entrusting the export business for the first time, handle the tax refund registration with the local tax authorities in charge of tax refund by virtue of the entrusted export agreement, industrial and commercial business license and national tax registration certificate.

3. When the contents of the tax refund registration of export enterprises change, if the enterprise handles the change registration in the administrative department for industry and commerce, it shall, within 30 days from the date when the administrative department for industry and commerce handles the change registration, apply to the tax refund authority with relevant documents, and fill out the tax refund registration change form (the production enterprise shall fill in two copies, and the tax refund authority and the enterprise shall hold one copy respectively). According to the regulations, if an enterprise does not need to register with the administrative department for industry and commerce, it shall, within 30 days from the date of approval or announcement of change by the relevant authorities, apply to the tax refund authority for tax registration change with relevant documents. The scope of changing the tax refund registration includes:

Change the name;

Change the enterprise code;

Change the legal representative, financial controller and tax collector;

Add or cancel branches;

Change of domicile or business premises;

Change the scope or mode of production and operation;

Increase or decrease of registered capital (capital);

Change the affiliation;

Change the production and operation period;

Change or increase or decrease the basic bank account number;

Change other tax registration contents.

Information to be submitted by the enterprise when handling the change registration of tax refund:

Application for change of tax registration;

Industrial and commercial change registration form and industrial and commercial license (registration certificate);

The original tax refund registration certificate issued by the tax refund authority (registration certificate, registration form and other originals and copies). );

4. In case of dissolution, bankruptcy, cancellation or other tax fraud, an export enterprise suspends tax refund or terminates tax refund business according to law, it shall conduct tax refund liquidation before going through cancellation procedures with the administrative department for industry and commerce, recover the overpaid tax, and report to the original tax refund authority for cancellation of tax refund registration with relevant documents.

Where the change of domicile or business premises of an export enterprise involves the change of tax refund registration authority, it shall apply to the original tax refund registration authority for cancellation of tax refund registration before applying to the administrative department for industry and commerce for change or cancellation of registration or before the change of domicile or business premises.

Where the business license of an export enterprise is revoked by the administrative department for industry and commerce, it shall, within 30 days from the date of revocation of the business license, apply to the original tax refund registration authority for cancellation of tax refund registration.

When an export enterprise handles the cancellation of tax registration for export tax refund, the materials to be submitted include:

With the approval of the superior or the resolution of the board of directors and the workers' congress, foreign-invested enterprises

It shall be submitted to the government department for approval and the resolution of the board of directors;

The decision of the administrative department for industry and commerce to cancel the registration certificate or revoke the license;

Tax registration certificate issued by the original tax refund authority (original and photocopy);

A copy of the payment book for taxes, fines and late fees;

Other relevant materials and certificates.

5. Enterprises that have not applied for the tax registration certificate of export tax refund shall not apply for export tax refund (exemption). Enterprises that fail to register for export tax refund (exemption) within the time limit shall be ordered to make corrections within a time limit and fined 1000 yuan.

6. The tax registration certificate of export tax refund shall be subject to the system of annual examination and periodic renewal, and the time shall be uniformly formulated by the Municipal Bureau.

"Taxpayer Certificate" System for Export Tax Refund

(At present, this system has been abolished)

Export enterprises should set up full-time or part-time personnel to handle export tax rebates, and after passing the training and examination by the tax authorities, they will be issued with a Taxpayer Certificate. When an enterprise replaces a tax collector, it shall promptly notify the tax authorities in charge of its tax refund business to cancel the original tax collector's certificate. If it fails to notify in time, the enterprise shall still be responsible for all tax refund activities and responsibilities with the tax authorities after replacing the original taxpayer.

Scope of export tax rebate

(1) The following enterprises may apply for export tax refund (exemption) for goods that fall within the scope of value-added tax and consumption tax collection, and shall be granted tax exemption and tax refund unless otherwise stipulated:

L domestic (foreign)-funded production enterprises that have the right of self-export or entrust foreign trade enterprises with the right of self-export;

2. Goods directly exported by foreign trade enterprises with the right to export or entrusted by other foreign trade enterprises for export;

3, production enterprises (without import and export rights) entrust foreign trade enterprises to export their own goods;

4. Enterprises in the bonded area purchase goods directly exported or processed for re-export from enterprises with import and export rights outside the bonded area;

5. Goods exported by the following specific enterprises (not limited to whether they have export rights);

(1) Goods shipped by foreign contracted engineering companies for overseas contracted projects;

(2) Goods used for foreign repair and repair by enterprises engaged in foreign repair and repair business;

(3) Goods sold and collected in foreign exchange by ocean shipping supply companies and ocean shipping companies;

(4) Goods purchased by enterprises in China and transported abroad as overseas investment;

(5) Goods exported by foreign aid enterprises with preferential foreign aid loans and funds from joint ventures and cooperation projects of the China Municipal Government;

(six) some domestic equipment purchased by foreign-invested enterprises for specific investment projects;

(seven) mechanical and electrical products sold by domestic enterprises through international bidding with loans from international financial organizations or foreign governments;

(eight) outbound equipment, raw materials and spare parts of overseas processing and assembly enterprises with materials;

(9) Domestic articles purchased by foreign embassies (consulates) in China and their diplomats, representative offices of international organizations in China and their officials.

The above "export" refers to customs declaration and departure, and tax refund (exemption) refers to tax refund (exemption) of value-added tax and consumption tax. For trading companies without import and export rights, loans and related enterprises will not be refunded (exempted). The above-mentioned "unless otherwise specified" means that the exported goods are duty-free goods listed in the tax law or goods whose export is restricted or prohibited.

(two) the conditions that should be met by the general tax refund and exemption goods.

1, goods that must be within the scope of value-added tax and consumption tax;

2. Customs declaration is required when leaving the country, and the goods exported to the export processing zone are also regarded as customs declaration;

3. It must be sold financially;

4. Foreign exchange must be collected and written off.

(3) The following export goods are exempt from value-added tax and consumption tax

1. Use imported materials to process re-exported goods, that is, the import of raw materials is duty-free, and the export of self-made goods is not refundable;

2. Contraceptive drugs and appliances, used books are exempt from domestic sales and export;

3. Export cigarettes: If there are export cigarettes, they will be exempted from value-added tax and consumption tax in the production process, and there will be no tax refund in the export process. Other unplanned cigarettes are subject to value-added tax and consumption tax according to regulations, and export will not be refunded;

4, military products and military system enterprises export goods produced by military factories or allocated by military departments, tax-free.

5. Feeds, pesticides and other commodities that enjoy tax exemption in the current national preferential tax policies will not be refunded for export.

6, under the general material assistance, the foreign aid export goods shall be accounted for and settled;

(4) Unless otherwise stipulated, the goods exported by the following enterprises are duty-free but not refundable.

1, small-scale taxpayers belonging to production enterprises export goods by themselves or entrust foreign trade enterprises to export goods by themselves;

2. Goods purchased by foreign trade enterprises from small-scale taxpayers and exported with Tong Guan invoices are tax-free but not refundable. However, considering the large proportion of the following export goods and the special factors of production and procurement, tax refund is allowed:

Drawnwork, handicrafts, perfume oil, mountain products, grass, willow, bamboo and rattan products, fishing nets and fishing gear, rosin, gallnut, raw lacquer, mane tail, goatskin, paper products.

3. If a foreign trade enterprise directly purchases duty-free commodities (including duty-free agricultural products) stipulated by the state for export, it will be duty-free but not refundable.

4. Foreign trade enterprises purchase export commodities from non-production enterprises, non-city and county foreign trade enterprises, non-agricultural products purchasing units, non-grass-roots supply and marketing cooperatives and non-mechanical and electrical equipment supply companies.

(5) Except for the approved re-export trade of imported materials and parts, the following export goods shall not be exempted from tax or refunded:

1, foreign aid export goods subject to contract settlement system under general material assistance;

2. Goods prohibited from export by the state include natural bezoar, musk, copper and copper-based alloy (except electrolytic copper) platinum;

3. Non-self-produced goods exported by production enterprises on their own or on commission.

For export goods that are not subject to tax refund as stipulated by the state, value-added tax shall be levied according to the sales income obtained from export goods.

(six) the mode of trade and export tax refund (exemption)

The trade modes of export goods of export enterprises mainly include general trade, feed processing, barter trade and compensation trade for processing with supplied materials (assembling with supplied parts and processing with supplied samples) (now cancelled). Tax refund (exemption) can be handled according to the provisions of general trade, feed processing, barter trade and compensation trade, and the calculation methods of barter trade and compensation trade are consistent with those of general trade; Processing with supplied materials is tax-free.

VAT refund rate

The tax rebate rate changes every year, and the change time is uncertain. To track the latest changes in the tax refund rate, you can check the tax rate quick bar on the China Export Tax Refund Consultation Online, and you can query the years and time periods, including the VAT and consumption tax rates.

From June 65438+ 10/day, 2004, the export tax rebate rate is adjusted as follows:

1. The current export tax rebate rate for the following commodities remains unchanged.

(1) The current export tax rebate rate for agricultural products is 5% and13%;

(2) For industrial products processed and produced with agricultural products as raw materials, the current export tax rebate rate is 13% (except as stipulated in Articles 3 and 4 of this Notice);

(3) Goods whose current tax policy stipulates that the VAT rate is 17% and the tax rebate rate is 13% (except as stipulated in Articles 3 and 4 of this Notice);

(4) Goods with the current export tax rebate rate of 17% such as ships, automobiles and their key parts, aerospace vehicles, CNC machine tools, machining centers, printed circuits and railway locomotives (see Annex 1 for product codes and names).

2. The export tax rebate rate of wheat flour, corn flour, duck slices, rabbit slices and other goods listed in Annex 2 will be increased from 5% to 13%.

Three, cancel the export tax rebate policy of crude oil, wood, pulp, cashmere, eel fry, rare earth metal ore, phosphate rock, natural graphite and other commodities listed in Annex 3. For goods subject to consumption tax, the export tax refund (exemption) policy shall be abolished accordingly.

Four, reduce the export tax rebate rate of the following commodities

(1) The export tax rebate rate of unwrought zinc in gasoline (commodity code 271010) (commodity code 700 1) is lowered to11%;

(2) The export tax rebate rate of the goods listed in Annex 4 shall be reduced to 8% if aluminum, yellow phosphorus and other phosphorus are not forged and rolled, and nickel, ferroalloy, molybdenum ore and its concentrate are not forged and rolled;

(3) Reduce the export tax rebate rate of coke semi-coke, coking coal, light and heavy burned magnesium, fluorite, talc, frozen stone and other goods listed in Annex 5 to 5%;

(4) Except for the goods specified in Articles 1, 2 and 3 and items (1), (2) and (3) of this Article, the export tax rebate rate shall be reduced to13% for all goods with the current export tax rebate rate of 17% and 15%; Where the current tax rate and tax rebate rate are both 13%, the export tax rebate rate will be reduced to 1 1%.

5. Export contracts for complete sets of equipment (complete sets of equipment with an export value of more than US$ 2 million) and large-scale mechanical and electrical products (mechanical and electrical products with a single unit and a piece value of more than US$ 6.5438+0 million) that have been signed by the export enterprise before June 5438+10/October 05, 2003, and the prices cannot be changed. If the export date stipulated in the contract is after 65438+2004 10/0, the original and duplicate of the export contract must be registered with the competent tax refund authority before 65438+1 0+May 5, 2003, and after being audited by the provincial state taxation bureau, the original and duplicate of the export contract must be registered at 10. For complete sets of equipment and large-scale mechanical and electrical products that were not registered before June 165438+ 10/5, 2003, the export tax rebate shall be handled according to the adjusted tax rebate rate.

Six, since June, 2004 1 day, no matter what kind of trade way any enterprise exports goods, it should be implemented according to the export tax rebate rate stipulated in this notice. The specific implementation date is based on the departure date of the Shanghai export goods declaration form.

Calculation formula of export tax rebate

After-tax value (VAT invoice amount) /( 1+ VAT rate) * Export tax rebate rate.

For example, if the value of goods is RMB 6,543,800,000, the VAT rate is 654.38+07% and the tax refund is 654.38+03%, then:

1000000/ 1. 17 * 0. 13 = 1 1 1 1 1 1 1. 165438.

In order to further control the excessive growth of foreign trade exports, alleviate the prominent contradictions caused by China's excessive foreign trade surplus, optimize the export commodity structure, curb the export of products with high energy consumption, high pollution and high resources, promote the transformation of foreign trade growth mode and the balance of import and export trade, reduce trade friction, and promote the transformation of economic growth mode and sustainable economic and social development, on June 8, 2007, it was approved by the State Council. The Ministry of Finance, the National Development and Reform Commission, State Taxation Administration of The People's Republic of China, the Ministry of Commerce and the General Administration of Customs issued the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Lowering the Export Tax Refund Rate of Some Commodities, which stipulated that the export tax rebate policy of some commodities should be adjusted from July 1 2007.

This policy adjustment * * * involves 283 1 commodity, accounting for about 37% of all commodities in the customs tariff, mainly including three aspects:

First, 553 export tax rebates for "high energy consumption, high pollution and resource" products will be further cancelled, mainly including endangered animals and plants and their products, mineral products such as salt and cement, chemical products such as fertilizers and dyes, metal carbides and activated carbon products, leather, some wooden boards and disposable wood products, ordinary carbon welded pipe products, unalloyed aluminum bars and other simple non-ferrous metal processing products, as well as segmented boats and non-motorized boats.

The second is to reduce the export tax rebate rate of 2,268 commodities that are prone to trade friction, mainly including: clothing, shoes and hats, bags, toys, paper products, vegetable oil, plastic rubber (18250, -295,-1.59%) and its products, some stone ceramics and their products, some steel products, coke ovens and motorcycles. Low added value.

The third is to change the export tax rebate of 10 commodities into the export tax exemption policy, which mainly includes: peanut nuts, oil paintings, engraving, stamps and tax stamps.

In view of the fact that this adjustment of export tax rebate policy aims at alleviating the situation of excessive foreign trade surplus, and considering the problems in the transition period of export tax rebate policy adjustment last year, this adjustment of export tax rebate policy has not set a transition period, but announced the adjusted policy content to the public at a certain time in advance, so that enterprises have time to make preparations in advance. At the same time, considering that some shipbuilding contracts and foreign engineering contracts generally have a long term and the prices are difficult to adjust, it is stipulated that the export equipment and building materials involved in long-term foreign engineering contracts that have been signed and won the bid before or whose prices cannot be changed before July 20, 2007 are registered with the tax authorities in charge of export tax rebate, and the export tax rebate rate is still allowed to be completed.