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Do you understand the export tax rebate?

Browse: Author: export tax rebate Source: Nanjing agency bookkeeping company Time: 17:33, September 18, 2019
Export tax rebate It can be divided into three ways: tax exemption, tax rebate exemption and tax rebate exemption. Among them, tax exemption means no tax payment. It is not necessary to calculate or manage it. Only tax refund is needed to be calculated and understood. This is also the reason why we call export tax refund (Exemption) for short as export tax rebate.
 
Basic concepts
 
1. 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.
 
2、 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. It is worth noting that the refund of export tax rebate is different from other types of tax refund. For export tax rebate, the refund is input tax; for other tax refund, the refund is the amount of tax payable. Therefore, in the declaration form, the amount of tax refundable for the goods exempted, offset and refunded is the same as the negative amount of the deductible tax as the input transfer out. 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.
 
Core principles
 
1. Tax rebate for export products is an "international practice" rather than a "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.
 
2、 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.
 
3. 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.
 
4. How much, the principle of zero levy. 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. To encourage export, the tax rebate rate will be high, while for export control, the tax rebate rate will be low. If the tax refund rate is 0, it is not refundable.
 
Main types
 
1. Free and refund
 
The general taxpayer has both output and input. In order to reduce the tax burden to zero, it is natural that the output is exempted, the input is refunded, and the tax is exempted and refunded.
 
2. No refund
 
If there is no input in the export goods, it is naturally only free of sales, and there is no need to refund if there is no input. For example, small-scale taxpayers and duty-free products have no input. If you don't have to pay back, you will achieve the goal of zero tax burden.
 
3. It's inevitable
 
It is aimed at goods that are not encouraged to export. For example, crude oil is not enough, and you have to import it. It's good to let you export. Don't think about export tax rebate. Think about the goods that are forbidden to export.
 
Tax refund method and calculation
 
Export tax rebate It can be divided into three ways: tax exemption, tax rebate exemption and tax rebate exemption. Among them, tax exemption means no tax payment. It is not necessary to calculate or manage it. Only tax refund is needed to be calculated and understood. This is also the reason why we call export tax refund (Exemption) for short as export tax rebate.