What are the provisions for exemption, reduction and refund of consumption tax?

1. China's "Provisional Regulations on Consumption Tax" stipulates that taxable consumer goods exported by taxpayers are exempt from consumption tax except for products restricted by the state. Mainly includes:

1. Taxable consumer goods exported by production enterprises with export rights may be exempted from consumption tax according to their actual export quantity and amount.

2. Taxable consumer goods that are processed and re-exported with supplied materials shall be exempted from consumption tax.

3, foreign contracted engineering company shipped out of the country, for foreign contracted projects; As an overseas investment, the enterprise is purchased at home and shipped out of the country; Enterprises undertaking foreign repair and repair business are used for foreign repair business; Ocean shipping supply companies and ocean shipping supply companies sell to ocean shipping and collect foreign exchange.

Domestic taxable consumer goods purchased by Chinese-foreign joint ventures established with the approval of the State Council with the right to operate import and export belong to taxable consumer goods specially returned by the state and exempted from consumption tax.

Two, enterprises to produce and sell cars, off-road vehicles and passenger cars that meet the standards of low pollution emission limits, can reduce the consumption tax by 30%.

3. Taxable consumer goods exported by foreign trade enterprises and exported by agents can be refunded the consumption tax already levied. Sales amount × applicable tax standard+taxable consumer goods sales amount × applicable tax rate.

Extended data

Features:

1, consumption tax items are selective. Consumption tax is levied on specific products stipulated in the tax law. That is, according to the requirements of macro-industrial policy and consumption policy, the state can select some consumer goods with a purpose and focus to levy consumption tax, thus appropriately limiting the consumption demand of some special consumer goods, so it can be said that the tax adjustment of consumption tax is special;

2. Design different tax rates according to different products, and pay the same tax for the same product;

3. Consumption tax is an in-price tax and an integral part of price;

4. Consumption tax is levied in three ways: ad valorem fixed rate, ad valorem fixed amount and ad valorem compound collection;

Ad valorem taxable amount = sales x applicable tax rate

Taxable amount calculated by quantitative quota method = sales quantity x unit tax amount.

5. The consumption tax collection link is single;

6. The burden of consumption tax is finally passed on to consumers.

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