We should not be too unfamiliar with the concept of export tax rebate. It is a measure for the state to reward exports. It can be divided into two situations. Today, we will talk to you about the related issues of import tax rebate.
As we have said, export tax rebate can be divided into two situations. In the first case, only enterprises preparing for export can use imported raw materials, or imported semi-finished products and processed products for export.At this time, as the materials or semi-finished products are originally imported from abroad, the original import tax should be refunded.The second case is that the export enterprise will refund the tax paid in China when exporting its own goods.
Export tax rebateOne of its functions is to make our products more competitive in the international market.
In fact, China's export goods tax rebate system refers to the international practice. The definition of tax is a form of participating in the distribution of surplus products in national income in accordance with the law in order to meet the social and public needs.The purpose of tax rebate for export goods is different from other tax systems.Export tax rebateIt is a kind of behavior to return the tax collected at home to the enterprise after the goods are exported. It can be seen clearly that the purpose of raising financial funds for export tax rebate is contrary to that of other tax systems.
When the product is exported, the tax paid at home is refunded. When the export product circulates abroad, it will circulate abroad at a price excluding tax and participate in the international market competition.Compared with other tax systems, the tax rebate of export goods has the characteristics of single adjustment function.