1, what is an export tax rebate?

a: export tax rebates are in international trade, China's export goods returned or exempt from customs in the different segments of the production and circulation of domestic tax law shall be subject to the VAT and the consumption tax, that the zero rate of export goods. It is commonly used in international trade and to acceptance by States, aimed at encouraging States to export goods fair competition of a tax measure.

2, enjoy the fall (free) tax what is the range of export goods?

reply: export goods back (from) tax management approach under provides: on export of where belonging to has levy or recruitment VAT, and consumption tax of goods, except national clear provides no back (from) tax of goods and export enterprise was scale taxpayers purchased into and holding general invoice of part goods outside, are is export goods back (from) tax of goods range, are should be returned has levy VAT and consumption tax or exempt from recruitment of VAT and consumption tax.

3, enjoy the fall (free) tax trade in goods exports for what?

a: enjoy rebate (exemption) for cargo export trade generally for tax: general trade, feed processing trade, barter trade, compensation trade, small border trade, processing trade abroad, consigned to sell trade.

4, export goods refund (exemption) of tax business for what?

a: currently enjoying export refund (exemption) of enterprises has the following categories of tax:

first class is approved by the Ministry of foreign trade and economic cooperation and its authorized units of foreign trade enterprises with import and export operation right, with foreign trade Corporation and place approved by the Ministry of foreign trade and economic cooperation set up branch agencies with import and export operation right arm.

type II was approved by the Ministry of foreign trade and economic cooperation and its authorized units with import and export operation right of self-support manufacturer and production group.

third class is foreign-funded enterprises.

the fourth class is a delegate agency export enterprises of foreign trade enterprises.

the fifth category specific rebate company. Such enterprises have:

(1) the goods out of the country for foreign project contracting overseas engineering contracting company;

(2) undertake external repair workshop of business enterprise;

(3) sales of goods to shipping, Ocean round and charge exchange of ocean shipping supply company, ocean shipping supply company;

(4) purchasing goods at home and shipped overseas as a foreign investment enterprise;

(5) using foreign government loans and loans from international financial organizations, successful enterprises of mechanical and electrical products through international tender;

(6) overseas processing and Assembly with self-bring materials exit equipment, raw materials and spare parts used by the business enterprise;

(7) the use of foreign aid of the Chinese Government concessional loans and export goods of enterprises under joint venture project fund;

(8) trade of external compensation trade projects and vulnerable, as well as enjoy rebates on Hong Kong and Macao Trade Enterprise;

(9) plans to sell export processing enterprises in accordance with national “ export processing special ” steel columns in iron and steel enterprise;

(10) National Tourism Administration belongs to China duty free shop at duty-free company management and exit port;

(11) any foreign-invested Enterprise purchases domestic equipment;

(12) for foreign airlines airline food production and supply of domestic aviation supply company;

(13) sales to domestic offshore oil and gas exploration companies listed offshore engineering structure of products of national enterprises.

5, enjoy the fall (free) tax exports of goods should have those conditions?

a: enjoy the rebate (exemption) exports of goods tax should generally satisfy the following four conditions:

(1) must belong to the scope of value added tax, consumption tax of goods;

(2) must be a Customs cargo departing;

(3) the goods must be for sale in the financial;

(4) must be a collection and write-off of export goods.

6, export refund (exemption) for tax calculation methods for what?

a: export goods value-added tax rebate (exemption) there are four main tax:

(1) “, back ” tax, value added tax exemption on this session, input tax rebate. At present, (the) trade enterprises, some of the specific rebate enterprises implement this approach.

foreign trade purchase without VAT recoverable taxes = amount purchased × rebate rate

or number = exported goods × weighted average price × rebate rate

exports of goods from small scale taxpayers purchased recoverable amount calculation of:

credit =[free text invoice (including VAT) sales]/(1+ rates) ×6% or 5%

(2) “ exemption, offset and return ” tax, value added tax exemption on this session, granted VAT deduction portion of domestic goods in the amount of tax deduction, deduction not finish part of the introduction of tax rebates. At present, this approach production enterprises.

(3) “ exemption, offset ” tax, value added tax exemption on this session, granted VAT deduction portion of domestic goods in the amount of tax deduction. Sales “ to top ” steel columns of steel enterprises this way.

(4) tax exemption on exported goods directly shall be exempted from VAT and consumption tax. On export tobacco enterprises, small-scale enterprises, implementation of this approach.

exports goods consumption tax, in addition to not refund the taxable consumer goods, tax exemptions and rebates in two approaches respectively:

(1) on import and export operation right of the manufacturer exports directly or entrust foreign trade businesses export agent of taxable consumer goods, the absence of a right to engage in import and export production enterprise of export of taxable consumer goods, are exempt from consumption tax.

(2) on foreign trade enterprise after the acquisition of taxable consumer goods exported implements tax rebates.

of levying ad valorem rate, recoverable excise = export sales revenue × consumption tax

from a fixed charge, recoverable = export sales volume of consumption tax × excise tax unit tax

7, special rebate (exemption) what are the tax business?

answer: (1) foreign engineering contracting companies goods shipped out of the country for foreign contracted projects;

(2) undertake external repair workshop business enterprises of goods for foreign repair workshop;

(3) ocean shipping supply company, ocean shipping supply company sold to ocean shipping, Ocean State round of goods and foreign exchange;

(4) enterprises in the domestic procurement and goods destined for the overseas as a foreign investment;

(5) using foreign government loans and loans from international financial organizations, through international tender bid by domestic enterprises of mechanical and electrical products;

(6) on overseas processing and Assembly with self-bring materials exit equipment, raw materials and spare parts used by the business;

(7) using the aid of the Chinese Government concessional loans and export goods under the joint venture project fund;

(8) external countertrade and barter trade, small trade exports of goods;

(9) on the Hong Kong and Macao trade goods;

(10) selling iron and steel enterprises to export processing enterprises for the production of exported goods of steel;

(11) from January 1, 1995, to foreign embassies, consulates, specifies the use of petrol filling stations to buy gasoline and diesel sales tax introduced tax rebate;

(12) businesses in the free trade zone from zone enterprises with import and export operation right to buy the goods, businesses in the free trade zone will be the part of goods goods whose export or re-export after processing;

(13) on free trade zone of export Enterprise bonded warehouse company warehousing and customs agent departure of cargo;

(14) from on July 1, 1995 up, on Ministry approved established of foreign investment sexual company, for its by investment of enterprise agent export the enterprise since etc of goods, as its by investment of Enterprise belonging to foreign investment new enterprise and the old enterprise of new Shang project, is agent export of goods can giving back (from) tax; as its by investment of Enterprise belonging to 2000 years Qian its export goods requirements continues to introduced duty-free of old enterprise is agent export of goods in 2001 years Qian introduced duty-free;

(15) from September 1, 1996, the NTA belongs to China duty free company management and exit port duty free shop selling cigarettes, wine, handicrafts, silk, garments and health products (including pharmaceuticals), six categories of products, such as;

from November 1, 2003, on the management of tourism belongs to China duty free company exit port duty free shop sales of goods (in addition to state regulations do not allow management and restrictions on exports of goods).

(16), from December 23, 1997, foreign embassies (led) column name of the Museum and its diplomatic staff to purchase Chinese-made goods;

(17), from September 1, 1999, issued by the State economic and Trade Commission within the national plan for exporting crude oil;

(18), from September 1, 1999, enterprises with foreign investment purchasing domestic equipment;

(19) with effect from July 1, 2000, for export enterprises, law of benomyl, methamidophos fenvalerate fat, thiophanate-methyl, carbofuran, isopropyl salt and parathion ethyl parathion and other goods in;

With effect from January 1, 2004, 48 pesticide exports allowed under the current export tax refund for provisions of the tax rebate, and 11% of the export tax rebate rate; the above export pesticides customs commodity code, 3,808,101,910,, 38,082,090,101,, 38,083,011.

(20) export-oriented enterprises from small scale taxpayers buy and holders of ordinary invoices embroidery, handicrafts, spices, oils, mountain goods, willow and bamboo and rattan products, fish nets, Rosin, five times times, resins, Mane tail, goat skin, 12 categories of goods such as paper products.

(21) from January 1, 2002, the domestic air supply aviation food company production and sales to foreign airlines;

(22) from May 1, 2002, the domestic manufacturing enterprises and domestic offshore oil and gas exploration company involved in the purchase and sale contract signed by marine engineering structures.

8, enjoy what are the export rebate taxes?

a: export refund (exemption) for tax is limited to indirect taxes value added tax and consumption tax.

9, the current export tax rebate rates how many kinds are there?

a: tax rebate rate was exports of goods between the actual amount of tax rebate and the basis for the calculation of the percentage. It is a central component of export tax rebates, State in a period of economic policy, reflecting the actual taxation levels for exported goods, refund rate is determined by the actual overall tax burden of export goods, at the same time product of the combination of zero rate principle and the principle of macro-control. With effect from January 1, 2004, we export different cargo, 17%, 11%, main, 8% five documents such as tax rebate rates. Export enterprises importing the exports of goods from small scale taxpayers granted tax rebates, export tax rebate rate for 5% goods, perform at 5% rebate rate; requiring that all goods of export tax rebate rate is more than 5% perform at 6% rebate rate.

10, what is the export refund (exemption) for tax registration?

a: export refund (exemption) for tax registration is the export refund (exemption) for tax management an important component. According to the People's Republic of China Law on tax collection and administration and the export refund (exemption) for tax provisions of the regulations, exporters must apply for the exporters tax refunds of the registration certificate. Fall for export enterprises (free) registration tax is a tax rebate to understand export Enterprise organizational structure, scope of business, legal status, size of assets, determine whether exporters have refund (exemption) eligible, effective way. Not for export goods refund (exemption) of tax registration of the enterprise will not be export goods refund (exemption) of taxes.