Tax refund (exemption) of export goods refers to that in international trade, goods exported abroad are exempted from the tax payable when they are consumed in their own territory, or the tax paid (value-added tax and consumption tax) is refunded according to the provisions of their own tax laws. This is a tax measure commonly used in international trade and accepted by all countries, aiming at encouraging fair competition in export commodities of all countries.
According to the common practice of the international community and the current national conditions of China, referring to the common international practice, China has formulated and implemented the tax refund (exemption) system and management measures for export goods. The measures clearly stipulate that, unless otherwise stipulated, the goods exported by enterprises with the right to export can be refunded or exempted from value-added tax and consumption tax on the basis of the relevant documents submitted to the tax authorities on a monthly basis after the goods are declared for export and financial sales.
What are the characteristics of tax refund (exemption) for export goods?
China's export tax refund (exemption) system is a special tax system with its own system on the basis of many years' practice and referring to international practices. Compared with other tax systems, this new tax system has the following main features:
(1) belongs to income refund. Taxation is a form in which the state participates in the distribution of surplus products in national income according to law to meet the needs of society. As a specific tax system, tax refund (exemption) for export goods is different from other tax systems. It is an act of income refund or tax reduction and exemption after the export of goods, which is obviously different from the purpose of raising financial funds in other tax systems.
(2) The oneness of regulating function. The tax refund (exemption) of China's export goods is intended to enable enterprises to participate in international market competition at duty-free prices. This is a policy measure to improve the competitiveness of enterprise products. Compared with the two-way adjustment function of other tax systems where encouragement and restriction coexist and income and relief coexist, the tax refund (exemption) of export goods has the characteristics of single adjustment function.
(3) This is an international practice in the field of indirect taxation. Many countries in the world implement indirect tax system. Although the specific indirect tax policies of different countries are different, it is consistent for all countries to implement "zero tax rate" for export goods in the indirect tax system. In order to adhere to the principle of "zero tax rate" of indirect tax on export goods, some countries implement tax exemption system, some countries implement tax refund system, and some countries implement the system of both tax refund and tax exemption, all for the refund or exemption of indirect tax on export goods, so that the export products of enterprises can participate in the international market competition at indirect prices. The policy of tax refund (exemption) for export goods is closely related to the tax systems of various countries. Without the tax system, the tax refund (exemption) of export goods will lose its specific basis.
What is the principle of tax refund (exemption) for export goods?
(1) principle of fair tax burden. Tax refund (exemption) of export goods is the basic requirement to ensure fair participation of export goods in international trade competition. Due to the differences in politics, economy, history and tradition, the tax systems of different countries are also different, which makes the tax burden of the same commodity different in different countries. This kind of international tax difference will inevitably lead to different taxes on export goods in international trade, which will lead to the result that products of various countries cannot compete fairly in the international market. The way to eliminate this influence is to refund (exempt) the indirect tax levied on export goods in China in accordance with international practice.
(2) The principle of territorial management. Indirect taxes in all countries are formulated according to the principle of territorial management. Every independent sovereign country enjoys complete tax autonomy, including the right to tax collection, tax reduction and exemption, and tax refund. The tax policies formulated by countries for macro-control of their own economies are only applicable to domestically produced and consumed goods, not to exported goods. Therefore, according to the principle of territorial management of indirect taxes, the exemption and refund provisions in China's "Provisional Regulations on Value-added Tax and Consumption Tax" are only applicable in China, not overseas. For goods consumed in China, including goods produced abroad and imported to China for consumption, China exercises the right of taxation; On the premise of not harming the interests of other countries, China will refund or exempt the tax payable or paid in China, and then handle it according to the relevant tax system and regulations of the importing country. This can ensure that the goods purchased by consumers have the same amount of indirect taxes, thus embodying the principle of fair competition.
(3) The principle of "zero tax rate". "Zero tax rate" means that the indirect taxes (value-added tax and consumption tax) that China enterprises should pay for exporting goods are zero. The principle of "zero tax rate" is "how much tax is levied and how much tax is refunded". According to the principle of "zero tax rate", all the taxes actually paid or borne by export goods in China are returned to export enterprises, so that they can compete fairly in the international market at the price excluding tax, which is conducive to promoting the development of China's foreign trade.
(4) the principle of macro-control. The macro-control principle of tax refund (exemption) for export goods is embodied by the function of tax. The tax refund (exemption) policy for export goods formulated by the state not only conforms to international practice, but also reflects the national economic policy. For example, for precious commodities such as gold jewelry, jewels and jade, those exported by designated enterprises can apply for tax refund, while those exported by non-designated enterprises can not, so as to ensure the implementation of national economic policies; Generally speaking, export goods purchased from small-scale VAT taxpayers will not be refunded, but for some traditional goods purchased on the market, considering their large proportion in exports and special factors in production and procurement, tax rebates will be granted to protect the production and development of traditional export goods in China. For a few commodities that earn more foreign exchange through export due to large international and domestic price differences, as well as commodities whose export is restricted or prohibited by the state, tax rebates are not allowed to adjust the profits of export commodities and prevent the outflow of resources. In a word, the policies of tax exemption, tax refund and non-tax refund for export goods are in line with international practice and fully embody the macro-control economic policy of combining encouragement, restriction and prohibition.
What is the function of tax refund (exemption) for imported goods?
(1) enhanced the competitiveness of China's export commodities and further optimized the export commodity structure. From 1978 to 1994, the proportion of manufactured goods in total exports increased from 46.5% to 83.7%, which effectively promoted the development of import trade.
(2) The tax refund (exemption) management and tax supervision of export enterprises have been strengthened, which has strongly supported the reform of foreign trade system, promoted the transformation of export enterprises to the operating mechanism of independent operation and self-financing, helped to correctly reflect the real operating results of export enterprises, and promoted export enterprises to improve their management, strengthen economic accounting and improve economic efficiency.
(3) It has promoted the development of China's foreign trade and enhanced China's export earning capacity and foreign exchange reserve capacity. It has greatly enhanced China's ability to adjust the balance of payments and international settlement, ensured the stability of China's exchange rate, maintained China's international reputation, laid a solid foundation for the development of export trade, provided funds for China to introduce foreign advanced technology and management experience and import domestically scarce materials and equipment, and opened up a broad international sales market for the all-round, diversified and high-speed development of foreign trade. So as to promote the development of domestic market and the optimal combination of industrial structure, and promote the further development of national economy.
What are the types of tax refund (exemption) for export goods?
According to the current tax system, the tax refund (exemption) of China's export goods is the value-added tax and consumption tax within the scope of turnover tax (also known as indirect tax). Tax refund (exemption) for export goods refers to the value-added tax paid and the consumption tax payable in all aspects of domestic production and circulation of export goods.
Which export goods are allowed tax refund (exemption):
Unless otherwise specified, the export goods granted tax refund (exemption) must meet the following four conditions:
(1) must be goods within the scope of VAT and consumption tax collection. The collection scope of value-added tax and consumption tax includes all taxable goods of value-added tax except duty-free agricultural products directly purchased from agricultural producers, as well as 1 1 consumer goods such as cigarettes, alcohol and cosmetics listed as consumption tax.
The reason why this condition must be met is that the tax refund (exemption) for export goods can only be refunded or exempted from the tax paid for goods with VAT and consumption tax. Goods without VAT and consumption tax (including goods exempted by the state) cannot be refunded, so as to fully embody the principle of "refund without levy".
(2) It must be the goods declared for export. The so-called export, that is, export gateway, includes self-operated export and entrusted agent export. Distinguishing whether goods are declared for export is one of the main criteria to determine whether goods are within the scope of tax refund (exemption). Unless otherwise stipulated, any goods sold in China that have not been declared abroad, regardless of whether the export enterprise settles in foreign exchange or RMB, or how the export enterprise handles the financial affairs, will not be regarded as export goods and will be refunded.
Foreign exchange receipts sold in China, such as hotels and restaurants, cannot be refunded (exempted) because they do not meet the export conditions.
(3) It must be the goods for financial export. Export goods can only be refunded (exempted) after financial sales. That is to say, the provisions of export tax refund (exemption) are only applicable to trade export goods, not trade export goods, such as donated gifts, goods purchased by individuals in China and taken out of the country (unless otherwise stipulated), samples, exhibits, postal items, etc. You can't refund (exempt) tax according to the current regulations because it is generally not sold.
(4) It must be the goods that have been received and written off. According to the current regulations, the export goods that export enterprises apply for tax refund (exemption) must be goods that have received foreign exchange and have been written off by foreign exchange management departments.
Under normal circumstances, export enterprises must meet the above four conditions when applying to the tax authorities for tax refund (exemption) of goods. However, when applying for tax refund (exemption) for export goods, production enterprises (including enterprises with import and export operation rights, production enterprises entrusted by foreign trade enterprises and foreign-invested enterprises, the same below) must attach a condition that the goods applying for tax refund (exemption) must be goods produced by production enterprises (except those purchased and exported by foreign-invested enterprises approved by provincial foreign trade and economic departments).
Tax refund exemption for export products of foreign enterprises-general trade calculation method;
The "exemption" tax of "exemption, credit and refund" refers to the self-produced goods exported by production enterprises or entrusted by foreign trade enterprises, which are exempted from the value-added tax in the production and sales links of their own enterprises; "Offset" tax refers to the raw materials, spare parts and other paid taxes used by production enterprises to offset the taxable amount of domestic goods, and the self-produced goods exported by them or entrusted by foreign trade enterprises should be exempted from tax or refunded; "Refund" tax refers to the self-produced goods exported by the production enterprises themselves or entrusted by foreign trade enterprises as agents, accounting for 50% or more of the total sales of goods in the current period. In a quarter, if the tax to be offset is greater than the tax payable but not fully offset, the tax that has not been fully offset will be refunded with the approval of the tax authorities in charge of export tax rebate business; If a production enterprise exports goods by itself or entrusts a foreign trade enterprise to export goods as an agent, accounting for less than 50% of the total sales of goods in the current period, the input tax that has not been deducted will be carried forward to the next period to continue to be deducted.
(1) tax base
The tax calculation method of "exemption, deduction and refund" calculates the tax amount of "exemption, deduction and refund" according to the FOB price of export goods in the current period multiplied by the RMB quotation of foreign exchange.
(B) the calculation method of general trade
1, calculation formula
The current tax exemption and refund method implements the tax refund rate stipulated in the tax law, and the tax exemption and refund is calculated according to the FOB price of export goods. The specific calculation formula is as follows:
(1) Calculate the current tax payable.
Current tax payable = current domestic goods output tax-(current input tax-current export goods are unavoidable, non-deductible and non-refundable)
Tax amount of tax evasion, credit and tax refund for export goods in the current period = FOB price of export goods in the current period × foreign exchange RMB quotation × (tax rate stipulated in the VAT regulations-tax refund rate for export goods).
(2) Calculate the tax refund.
When the export sales of a foreign-invested enterprise in this quarter account for 50% or more of the total goods sales of the enterprise in the same period, and the tax payable at the end of the quarter is negative, the tax refund shall be calculated according to the following formula:
(1) When the tax payable in the current period is negative and the absolute value is ≥ FOB price of export goods in this quarter × foreign exchange RMB quotation × tax rebate rate,
Tax rebate amount = FOB price of export goods in this quarter × RMB foreign exchange quotation × tax rebate rate
② The tax payable in this period is negative and absolute.