Port communicationThe basic system of export tax rebates. my country’s export tax rebate system is established based on my country’s national conditions.、A special tax system that is relatively independent of other internal tax administrations。1994my country carried out a comprehensive reform of the industrial and commercial tax system。
According to the guiding ideology of the reform，The State Administration of Taxation has successively formulated and promulgated the "Refunds for Export Goods"(waived)Tax Management Measures、"Measures for the Electronic Management of Export Tax Refunds" and other regulations，Scope of tax refund、Calculation method、General management、Liquidation inspections, etc. have been specifically stipulated。in recent years。Several reforms and improvements were made based on the actual situation.。
at present，The main contents of my country’s export tax rebate system include the following aspects:：Enterprises that enjoy the right to export tax rebates refer to those companies that have been approved by relevant departments.、Enterprises with import and export rights。Mainly foreign trade companies and manufacturing enterprises with import and export rights，Including foreign-invested enterprises，In addition, there are some special enterprises with small export volume，Such as shipping supply company、Duty free goods companies etc.。There are currently about 100,000 such enterprises。
In the future, with the liberalization of export management rights,，The number of enterprises applying for export tax rebates will gradually increase。Export goods enjoying tax rebates，Excluding duty-free goods、Except for goods that are prohibited from being exported and goods that are expressly not eligible for tax refunds、All other goods can enjoy the tax refund policy。The types of tax refunds are value-added tax and consumption tax。Since 2004，There are 5 levels of VAT refund rates，respectively 17%、13%、11%、8%、5%，The average tax refund rate is about 12%。
The consumption tax refund rate is based on the statutory tax rate.。
There are two main methods for export tax rebates:：First, tax exemptions and tax rebates for exported goods by foreign trade enterprises，That is to say, VAT is exempted from the sales of exported goods.，VAT refunds will be given to exported goods that have paid value-added tax in all previous production and circulation links.；The second is to exempt goods that are self-operated or entrusted to be exported by production enterprises.、arrive、Tax refund method，Exemption of value-added tax on export goods，Raw materials purchased for export goods、The value-added tax included in packaging, etc. is allowed to be deducted from the tax payable on domestically sold goods.，The tax will be refunded for the undeducted portion.。
Export tax rebates are subject to planned management。The Ministry of Finance arranges the export tax rebate plan in the central fiscal budget every year，Distributed to various provinces with the State Administration of Taxation(district、city)implement。Excessive tax refunds are not allowed，Plans for the current year cannot be carried forward for use in the next year.。All export tax rebates of export enterprises shall be managed electronically.。Declaration via computer、Review、Approval，The "Port Electronic Law Enforcement System" export tax rebate subsystem has been launched since 2003.。
Customs declaration form for tax refund declaration for enterprises、Foreign exchange verification form and other export tax refund vouchers，Implemented information verification method with the government agency that issued the document，Ensure the authenticity and accuracy of declaration documents。The above is an introduction to the "Basic System of Export Tax Refund"。
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