Research on Tax Refund Policy of Port of Departure in Hainan Free Trade Port

Legal analysis: The tax refund policy of the port of departure of Hainan Free Trade Port refers to the policy that qualified export enterprises start to declare their exports at the port of departure (port of departure), and the container goods shipped from Yangpu Port (port of departure) in Hainan are subject to tax refund (the tax refund is value-added tax).

Legal basis: Notice of the Ministry of Finance, the General Administration of Customs and the State Administration of Taxation on the trial implementation of the tax refund policy for Hainan Free Trade Port Article 1: In order to support the construction of Hainan Free Trade Port, the notice on the trial implementation of the tax refund policy for Hainan Free Trade Port is as follows: qualified export enterprises start customs declaration from the port of departure (hereinafter referred to as the port of departure), are carried by qualified transport enterprises, and are directly transported to designated ports or docked at the port of departure by water. For container goods declared for export from the port of call and supplemented by qualified transport enterprises on the way, if the requirements of the mode of transport and the place of departure specified in the preceding paragraph are met, the port of call shall be the port of departure for the goods, and the tax refund policy for the port of departure shall be implemented at the same time.