For export productsdrawbackIt is "international practice" rather than "policy preference".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.The purpose of export tax rebate is to zero the overall tax burden of export goods.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.State usedrawbackFor example, adjusting the industrial structure, setting a low tax rebate rate to limit the export of low value-added products, and setting a 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.Value added taxdrawbackThe rate is not necessarily equal to the tax rate. There are 17%, 14%, 13%, 11% and 9% tax rebate rates for export control.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.
How should foreign trade enterprises operate when their export goods are returned?When the export goods are returned for some reason, the consignor of the export goods shall go to the foreign exchange administration to cancel the verification form of export foreign exchange collection of export goods.The SAFE shall issue a certificate to the consignor of export goods, and the consignor of export goods shall, with the certificate and the customs declaration specially issued by the original customs, handle the customs declaration procedures for the returned goods with the customs.If the returned goods belong to export tax refund goods, the consignor of export goods shall also issue the tax authorities in charge of export tax refund to the Customs for inspection, so as to handle the return formalities.
Must the price entered at the time of export be FOB price?Yes, if it is CIF, it must be converted into FOB price.
How to fill in the association number when generating pre declaration data?In general, you can input the maximum number of times.