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About export drawback, foreign trade person must know these questions

Browse: Author: export tax rebate Source: Nanjing agency bookkeeping company Time: 18:11, August 30, 2019
About export drawback, foreign trade person must know these questions
 
Export tax rebate It can be divided into three ways: tax exemption, tax rebate exemption and tax rebate exemption. Among them, tax-free is not to pay taxes, do not need to calculate, do not care. What needs to be calculated and understood is only tax rebate, which we call "tax rebate" for short Export tax rebate Tax refund (Exemption) for export goods of.
 
Tax refund (Exemption) of export goods refers to the return or exemption of value-added tax and consumption tax paid in accordance with the tax law in domestic production and circulation links in international trade business.
 
Export tax rebate In fact, they are export tax exemption and tax refund. Due to the indirect tax law of VAT, that is, the tax payable = output input, in practice, the output is exempt, the input is refunded, and the tax refund is obtained.
 
The type of export tax rebate is the same as that of other tax rebates. Therefore, it is the same as the amount of tax deductible in the declaration form. The reason is that the input has been returned to you, so it can't be deducted any more. It should be deducted from the deductible tax.
 
Tax rebate for export products is "international practice" rather than "preferential policy". The value-added tax and consumption tax actually borne by the state in the domestic production and circulation links before export are returned to the export enterprises after the goods are declared for export, so that the export goods can enter the international market at a price excluding tax, thus effectively avoiding international double taxation. The essence of enterprise tax rebate is that VAT has been levied on domestic production circulation links, and vat has been levied on domestic labor services for processing imported materials.
 
Export tax rebate It is to reduce the overall tax burden of export goods to zero. The reason is very simple, is to encourage exports, reduce the price of export goods, improve the competitiveness of domestic goods in the international market.
 
The principle of fair tax burden: in order to ensure fair competition of goods in various countries when participating in international trade and eliminate the difference in tax content of export goods caused by different tax policies of different countries, countries are required to refund the indirect tax on export goods according to international practice, so as to promote the development of international trade.
 
The principle of zero tax rate: how much is levied and how much is refunded. The state uses tax rebate rate to achieve macro-control goals, such as adjusting industrial structure, setting low tax rebate rate to limit the export of low value-added products, and setting high tax rebate rate to encourage the export of high-value-added products. Therefore, although the zero tax rate, the tax rebate rate should be all 17%, and the state should set different levels of tax rebate rate. The drawback rate of value-added tax is not necessarily equal to the tax rate. There are 17%, 14%, 13%, 11% and 9% of the export tax rebate rate, which is to control the export through the tax rebate rate. If we encourage export, the tax rebate rate will be high, while if we control export, we will have a low tax rebate rate. If the tax rebate rate is 0, it is unavoidable to refund.