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.
According to the new foreign trade law of the people's Republic of China, the subject of export tax rebate can be enterprises, other organizations and individuals.
When we talk about the enterprise scope of export tax rebate, we mainly refer to the enterprises that can enjoy the export tax rebate (Exemption) policy according to the national policy. 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.
③ Tax deduction system shall be implemented.
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.
In China, the value-added tax and the indirect value-added tax are in force in China.
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.
The existence of tax rebate rate is the characteristic of China's export tax rebate system, and its fundamental premise is that the tax rebate is not complete.
At present, China adopts the policy of differential treatment for export goods, that is, tax rebate is given to the vast majority of goods, and tax exemption is implemented for individual goods. For those goods whose export is prohibited or restricted by the government, tax refund and tax exemption are not allowed, but they are also taxed as domestic goods.
Even if the tax refund goods, in the degree of tax rebate, but also the implementation of different policies, that is, the export of goods does not necessarily give a full refund, the amount of levy does not necessarily refund how much, different goods tax rebate degree is not the same.
This is the reason why there are not only tax rates but also tax rebate rates for export goods in China, as well as the existence of multiple tax rebate rates.
The flexibility of China's export tax policy reflects the profound understanding and skilled application of export tax rebate in regulating economy and industrial structure.
1、 VAT rebate rate of export goods
At present, the VAT rebate rates of export goods are mainly 17%, 16%, 14%, 13%, 11%, 9% and 5%.
In addition to the special tax rate, the tax refund rate shall be in accordance with the legal provisions.
For export goods purchased by small-scale taxpayers that meet the requirements of tax rebate, the tax rebate can be calculated as 3%.
2、 Rate of consumption tax refundable on export goods
At present, the consumption tax rebate of export goods is mainly divided into two types: tax rate form (ad valorem law) and unit tax (specific quota). For export goods with the consumption tax compound taxation method, the tax rate and unit tax amount are used to calculate the tax refund at the same time.
1、 Methods of VAT refund for export goods
At present, there are five kinds of VAT refund (Exemption) methods for export goods
（1） Methods of tax rebate
The method of tax rebate is the production enterpriseExport tax rebateThe main method is the definition of tax exemption
The "exemption" tax for the self-produced goods exported by the production enterprise is exempt from the value-added tax in the production and sales links of the enterprise; "credit" tax refers to the input tax that should be returned in the raw materials, spare parts, fuel, power, etc. consumed by the production enterprise to export the self-produced goods, which offsets the tax payable of the domestic goods; and the "refund" tax refers to the production enterpriseIf the amount of the tax to be offset is more than the tax payable on the export of the current month.
（2） Advance backward method
The method of "first levy and retreat" was formally put forward in 1996 and has been implemented until 2002.
The principle of this method is simple and easy to operate, but it is easy to occupy the capital flow of export enterprises, resulting in the virtual increase of tax revenue, the large scale of tax rebate, and easy to lead to tax fraud.
In 2002, the method of tax rebate was improved.
（3） Tax exemption method
The method of tax exemption is mainly applicable to foreign trade enterprises, which has a long history.
The goods exported by foreign trade enterprises shall be exempted from tax in the export link, and the input amount listed in the special VAT invoice of export goods in the purchase link shall be refunded according to the tax rebate rate.
（4） Tax exemption method
The principle of tax-free method is: the export link of enterprise's export goods is exempt from value-added tax, and the input tax of export goods needs to be transferred into cost, and can not be deducted from the output tax of domestic sales.
Tax exemption is mainly applied to two types.
One is applied to the export of goods by small-scale productive taxpayers.
The same small-scale enterprises, small-scale production enterprises can not apply for export tax rebate for export goods, small-scale commercial enterprises can enjoy export tax rebate, which forms the situation of exporting the same goods, but because the tax authorities are divided according to different types of enterprises, they can not get the same export tax rebate treatment.
The other one is mainly applicable to the goods exported by the processing trade mode of raw materials, the cigarettes within the national plan exported by enterprises with the right to export cigarettes, and the export of computer software and other goods (such as military products, ancient books, etc.) uniformly stipulated by other countries.
（5） The method of tax exemption and tax refund
It is only a kind of special policy, which is mainly applied to the processing of export-oriented steel (also known as "top import" steel).
The method is as follows: after the steel enterprises listed by the tax authorities sell "top-up" steel products, they shall, with valid certificates, declare to the tax authorities in charge of their tax collection for tax exemption and tax credit. If the enterprises have tax credits, they will not refund the tax to the enterprises.