What conditions must be met for export goods to apply for tax refund?

Release time 2020-07-10 09:35:48 35 times viewed
Under the condition that the tax refund conditions are met, the country can enjoy the national tax exemption and refund policy after the goods are exported. The essence of the export tax rebate is to refund the consumption tax and value-added tax already levied on the exported goods in domestic production and circulation. In order to encourage exports, the state reduces the export costs of enterprises and increases profits. Let’s take a look at what conditions are required for export goods to enjoy tax refund?



First of all, foreign trade enterprises applying for export tax rebates need to have the following qualifications:
1. Qualified as a general taxpayer of value-added tax.
2. A whole set of formalities for import and export rights have been processed and registered with relevant institutions.
3. Real customs declaration of foreign trade export.

Tax refund needs to meet certain conditions. First, the enterprises applying for export tax refund needs to meet certain conditions; second, the goods for export tax rebates needs to be goods that can be refunded. For foreign trade enterprises and individuals to successfully complete tax refunds, these two conditions are indispensable.

According to the provisions of Country tax No. 30 in 2013 and No. 51 in 2014, the five types of enterprises that are not under key monitoring can refund the tax without collecting foreign exchange, but they need to recover the foreign exchange payment before the deadline for the tax refund in April the following year; For the 9 types of non-receivable payments listed in Annex 3 of National Tax Announcement 2013 No. 30, the provision of certification materials can be regarded as the collection of foreign exchange. In addition, according to National Tax Announcement No. 61, 2013, from January 1, 2014, the export business of tax refund declaration must have all the documents and information, and the goods for tax refund consumption can only be obtained from the consumption tax bill.

Among them, the foreign trade enterprises declare the export tax refund, and the information to be provided is as follows:

(1) A summary declaration form for export tax refund of foreign trade enterprises.
(2) The declaration form for export tax refund and export details of foreign trade enterprises.
(3) The declaration form of the export tax refund purchase details of the foreign trade enterprise.
(4) Data on electronic declaration of export tax refund for foreign trade enterprises.
(5) Customs declaration form for export goods (exclusive for export tax refund).
(6) Certified special VAT invoice (deduction coupon). For the export of goods in batches, the "batch declaration form for export tax refund of foreign trade enterprises" and a copy of the original special VAT invoice shall be provided.
(7) Export invoice.
(8) For exportable goods subject to excise tax, it is also necessary to provide consumption tax payment (export tax refund only) payment form or export goods tax payment split form.
(9) If it belongs to a professional agency service agency entrusted to export goods, it must also provide the "Agent Export Goods Certificate".

In addition, when a production enterprise with import and export rights, a production enterprise entrusted with a foreign trade enterprise for export, and a foreign-invested enterprise apply for a tax refund (exemption) for export goods, the goods must also be the self-produced goods of the production enterprise or be regarded as self-produced and the tax refund (exemption) can be processed, otherwise the tax refund (exemption) will not be granted.