(1) It must be goods within the scope of VAT and consumption tax.The scope of VAT and consumption tax includes all VAT taxable goods except tax-free agricultural products purchased directly from agricultural producers, as well as 11 categories of consumer goods for which consumption tax is levied, such as tobacco, wine and cosmetics.
The reason why this condition must be met is that the tax refund (Exemption) of export goods can only be used to refund or exempt the tax already paid and the amount of tax payable for goods that have been subject to value-added tax and consumption tax.Goods not subject to VAT and consumption tax (including those exempted by the state) can not be refunded, so as to fully reflect the principle of "no refund if not collected".
(2) The goods must be exported for customs clearance.The so-called export, namely export gateway, includes two forms: self operated export and entrusted agent export.Distinguishing whether the goods are declared for export or not is one of the main standards to determine whether the goods belong to the scope of tax refund (Exemption).Unless otherwise specified, goods sold at home and leaving the country without customs declaration shall not be regarded as export goods for tax refund, regardless of whether the export enterprise settles in foreign exchange or RMB, and regardless of the financial treatment of the export enterprise.
For goods sold in China that collect foreign exchange, such as hotels, restaurants, etc., which do not meet the conditions for export, tax refund (Exemption) is not allowed.
(3) Goods that have to be sold financially.Export goods can only be refunded (or exempted) from tax only after the financial treatment of export sales.In other words, the provisions of export tax rebate (Exemption) are only applicable to the export goods of trade nature, while the non trade export goods, such as donated gifts, goods purchased by individuals in China and brought out of China (except for other provisions), samples, exhibits, postal products, etc., can not be refunded (exempted) according to the current provisions because they are generally not sold in finance.
(4) It must be the goods that have been collected and verified.According to the current regulations, the export goods that export enterprises apply for tax refund (Exemption) must be goods that have received foreign exchange and have been verified and written off by the foreign exchange administration department.
The state stipulates that the goods exported by foreign trade enterprises must meet the above four conditions at the same time.When applying for tax refund (Exemption) on export goods, a condition must be added, that is, the goods applied for tax refund (Exemption) must be the self-produced goods of the production enterprise or regarded as self-produced goods.