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Materials to be provided for export tax rebate of general trade in Nanjing

Browse: Author: admin Source: unknown Time: 15:44, July 25, 2019
Export tax rebate In a narrow sense, it refers to the government's act of returning the indirect tax paid in the process of domestic production and circulation of export goods; in a broad sense, it refers to the government action of returning the indirect tax paid in the process of domestic production and circulation, Export tax rebate It also includes the government behavior of making the indirect tax of export goods tend to zero by means of tax exemption or tax credit. The current Provisional Regulations on value added tax and consumption tax in mainland China stipulate that, unless otherwise stipulated by the state, the VAT rate for taxpayers exporting goods is zero (the current export rebate rate is 17% and 13%. 11% and 9% and 5%); export of taxable consumer goods is exempt from consumption tax. Value added tax and consumption tax are indirect taxes. because Export tax rebate There are different objects and different classifications. According to the characteristics of production and operation of export enterprises, they can be divided into production enterprises and foreign trade enterprises with the right to import and export; according to the types of export trade, they can be divided into general trade and imported material processing; according to the mode of export operation, they can be divided into self operated export and entrusted agent export; according to the type of export trade, they can be divided into self operated export and entrusted agent export Export tax rebate It can be divided into tax-free enterprises, tax-free enterprises and "tax-free enterprises". However, no matter what kind of export enterprises, their Export tax rebate The procedure is as follows: Export tax rebate Registration, import tax refund application, Export tax rebate Audit, tax refund and tax refund liquidation