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Conditions For Application For Export Rebates

2008/10/23 17:08:00 41881

一、出口退税的范围

The products of China's exports, which belong to the products that have been collected or applied for product tax, value-added tax and special consumption tax, shall not be refunded or exempted from taxes.

Generally speaking, the export products should have the following 3 conditions:

1., it must be a product belonging to the scope of product tax, value-added tax and special consumption tax.

2. declaration must be made to leave the country.

Export is the gateway.

This is one of the main criteria to distinguish whether the product belongs to the duty refund export product. The export declaration and export sales invoice affixed with the customs inspection certificate shall prevail.

3., export sales must be done financially.

Generally speaking, export products will be refunded only if they have the above 3 conditions at the same time.

However, the state has also made special provisions on the products for tax rebates, so that certain products are considered as tax rebates for export products.

The main products are:

1. products supplied by foreign ocean supply companies to foreign ships, oceangoing freighters and seafarers;

2. spare parts and raw materials used in external repair and repair business.

3. machinery purchased by domestic contractors for foreign contracted projects.

The equipment and raw materials shall be reimbursement by the purchase invoice, declaration form and customs declaration issued by the contractor after being shipped out of the country.

4. International Tendering and domestic mechanical and electrical products.

At the same time, the state clearly stipulates that even a small number of export products possess the above 3 conditions and do not give tax rebates.

The state clearly states that the export products that do not grant tax rebates are:

1. crude oil exported;

2. export aid products;

3. products prohibited by the state;

4. the acquisition of foreign investment products by export enterprises;

5. export processing of incoming materials and incoming parts.

6. Quartermaster factories sell products to the military system;

7. the scope of the export of military industrial system;

8. direct export or sale of diamonds made from domestic or imported diamonds to the export of foreign trade enterprises by diamond processing enterprises;

9. products of three major ethylene projects in Qilu, Yangzi and Daqing;

10. products without tax;

11. persons who purchase and export goods in China will not refund tax temporarily.

二、哪些企业可以出口退税？

1. enterprises with the right to operate foreign trade and undertake the tasks of foreign exchange earning by the state through the Department of trade and economic cooperation

The central and local foreign trade enterprises, Industrial and Trading Company and some industrial production enterprises enjoy independent export rights.

2. the enterprises entrusted to export mainly refer to the enterprises that have the right of export operation to export and bear the profits and losses of export.