On the tax aspect, export tax rebate is particularly important.Export tax rebateIt refers to a measure that the state uses tax leverage to reward exports.Generally, there are two types: one is the refund of import tax, that is, when the export product enterprise processes the imported raw materials or semi-finished products into products for export, it will refund the paid import tax; the other is to refund the domestic tax paid by the enterprise when the commodity is declared for export.Export tax rebate is helpful to enhance the competitiveness of domestic products in the international market, which is adopted by all countries in the world.
Export tax rebate, do you really know it?
From the perspective of enterprises, firstly, tax rebate can increase their export income, sometimes most of the profits of enterprises' export commodities are export tax rebate income; secondly, because of the national tax rebate, some enterprises can export their products at cost price, which greatly increases the competitiveness of their products in the international market;In the end, it is easy to have a large market share if we have an advantage in price.To sum up, it can make enterprises develop in a virtuous circle.From the national point of view, export tax rebate is mainly to encourage enterprises to export. By refunding the value-added tax and other taxes paid on export goods in China, the country can make domestic products enter the international market at a price excluding tax, enhance the international competitiveness of products, and finally form a large number of exports to earn foreign exchange.In addition, the current tax rebate rate for export goods is set at five levels, namely 17%, 15%, 13%, 5% and 6%.Specific to the State Administration of Taxation "export goods tax rebate rate comparison table" shall prevail.
What qualifications do export tax rebates need?
The production-oriented tax rebate enterprises should meet the standards of the tax bureau for the identification of production-oriented enterprises; the purchase invoices of trade-oriented tax rebate enterprises must be consistent with the customs declaration forms (commodity name, specification, model, quantity and unit); the import invoices of export goods and domestic goods of foreign trade enterprises should be issued separately; the export declaration must be made in the name of tax refund enterprises;The amount of foreign exchange collection must be consistent with the currency and amount of customs declaration amount; the filing documents are complete; the transaction is true and legal;
In addition, in addition to the above conditions, we also need to meet the following requirements: issue a general VAT invoice to confirm the export revenue, convert it into RMB at the FOB price of the customs declaration form and the exchange rate of the first working day of the export month; if the input tax corresponding to the export of the trading enterprise in the VAT application form to be deducted is not allowed to be deducted according to the tax law;The place of origin shall be consistent with the address of the supplier when the export declaration is made by the trading enterprise; the place of origin with the highest tax refund rate shall be filled in for those involved in the purchase of multiple bills and places, and other places of origin shall be indicated in the remarks column; the commodity name, quantity and weight of the export goods declaration form shall be consistent with the export transportation documents.
What do you need to prepare for export tax rebate?
1. Customs declaration form.The declaration form is a document that the import and export enterprises go through the declaration procedures with the customs when the goods are imported or exported, so that the customs can check and release the goods.
2. Export sales invoice.This is the document issued by the export enterprise according to the sales contract signed with the export buyer, is the main voucher for foreign investors to purchase goods, and is also the basis for the accounting department of the export enterprise to make the sales revenue of export products based on this account.
3. Purchase invoice.The purpose of providing purchase invoice is to determine the supplier, product name, measurement unit and quantity of export products, and whether it is the sales price of the production enterprise, so as to divide and calculate the purchase cost.
5. If the self-made products are directly exported or entrusted to be exported by the production enterprise, if the settlement is made on CIF basis, the export cargo waybill and export insurance policy shall also be attached.
6. Enterprises with the business of processing re export products with imported materials shall also submit to the tax authorities the contract number, date, name and quantity of imported materials and parts, name of re exported products, cost amount of imported materials and taxes paid, etc.