Export tax rebateIt refers to a kind of tax management system in which a country or region returns the value-added tax, consumption tax and other indirect taxes paid in the domestic production and circulation links to the export enterprises by the tax authorities according to the domestic tax law.
In accordance with the provisions of the new foreign trade law of the state,Export tax rebateEnterprises, other organizations and individuals can be the main body of the system.
Let's talk about itExport tax rebateThe scope of enterprises mainly refers to the enterprises that can enjoy the export tax rebate (Exemption) policy according to the national policies. It is the main body of export tax rebate (Exemption) and the beneficiary of export tax rebate (Exemption).
It is not only related to but also different from the taxpayers stipulated in the tax law. All the beneficiaries of export tax rebate (Exemption) are taxpayers.
According to the current policy, the tax types of tax refund for export goods are value-added tax and consumption tax.
Value added tax refers to a kind of tax levied on the value-added amount and the amount of imported goods in the process of sales, processing, repair and repair of taxable goods for units and individuals who sell goods or provide processing, repair and replacement services and import goods within the territory of the people's Republic of China.
Its characteristics are: 1) the scope of taxation is wide.
Including all tangible movable property that is goods and industrial services that is processing, repair and repair services are the object of VAT.
② Multi link taxation means road taxation.
Taxes are levied on the production (including import) and every sales link in the circulation process of goods.
That is to say, in every link of Taxation, taxpayers are allowed to deduct the value-added tax transferred from the previous links of taxable goods or services.
Due to the implementation of the tax deduction system, the tax rate of value-added tax generally represents the tax burden level of the whole process of production and circulation of taxed goods.
The reason why value-added tax is called value-added tax is that it implements the tax deduction system, so that its tax base in various links can be abstractly expressed as the value-added amount.
Consumption tax refers to a kind of tax levied on the taxable consumer goods listed in the Provisional Regulations of the people's Republic of China on consumption tax for production, entrusted processing and import in China.
Its characteristics are: 1) the scope of taxation is narrow.
Only select special goods (consumer goods) as the tax object, generally only play a special regulatory role.
② Single link tax is levied only once in the production or circulation of consumer goods.
China's current value-added tax and consumption tax are indirect taxes, and China's value-added tax is non price tax.
This kind of extra price tax is carried out in the production and circulation links by adopting the method of separate accounting of price and tax, separate invoice of price and tax, and charging in total of price and tax, which is finally transferred to consumers.
The tax burden is actually borne by consumers.
Therefore, it can be said that the price tax (indirect tax) is a kind of tax directly or indirectly levied on consumers in the production and circulation links.
Because the export goods are not consumed at home, but consumed abroad, according to the principle of taxation at the place of consumption, tax refund (Exemption) should be given.