Small-scale taxpayers can export tax rebates. Small-scale taxpayers cannot enjoy tax refund. Only ordinary taxpayers can enjoy tax refund. Foreign trade companies can purchase goods from small-scale taxpayers and export them, and then apply for tax refund. But there is a premise that small-scale taxpayers must go to the tax bureau to issue them.

Small-scale taxpayers are tax-free as long as they are not goods whose export tax rebate has been cancelled by the exporting country. So they can't get the export tax rebate, so they can only export duty-free. However, export tax exemption also needs to be reported to the Tax Refund Section of the Inland Revenue Department. Please make it clear whether you are asking for VAT refund or consumption tax refund. Now suppose it is a VAT refund. Small-scale taxpayers have no claim for export tax refund. The tax rebate is aimed at productive enterprises.

With the implementation of the Foreign Trade Law, the export enterprises of small-scale taxpayers have gradually increased, and it is increasingly important to strengthen the management of small-scale taxpayers. In particular, the recent introduction of export tax rebate policy has strengthened the computer audit and manual audit of export tax exemption for small-scale taxpayers by tax refund collection agencies.

The export tax exemption of small-scale taxpayers' foreign trade enterprises will be incorporated into computer management, and electronic declaration and monitoring will be implemented. Determination of export tax rebate base for goods purchased by small-scale VAT taxpayers.

Calculation of current tax exemption and tax refund

Current tax exemption amount = FOB of current export goods × RMB foreign exchange conversion rate × export tax rebate rate-current tax exemption amount.

Current tax-free amount = current tax-free purchase price of raw materials × tax refund rate of export goods.

(1) If the remaining tax amount at the end of the current period is less than or equal to the tax exemption amount of the current period, then

Current tax refund amount = current end-of-period tax allowance

Current tax allowance = current tax allowance-current tax refund amount

(2) tax allowance at the end of this period > If the tax refund is tax-free in this period, then

Current tax refund amount = current tax exemption amount

Current tax allowance = 0

The period-end tax allowance is the "period-end tax allowance" in the current VAT tax return.

China Customs Lawyers Network-People's Republic of China (PRC) Ministry of Finance, State Taxation Administration of The People's Republic of China on export goods and services value-added tax and

Baidu encyclopedia-export tax rebate