What does the export tax rebate mean?

Export tax rebate, referred to as export tax rebate, basically refers to the refund of product tax, value-added tax, business tax and special consumption tax actually paid by export goods in domestic production and circulation. The tax refund system for export goods is an important part of a country's tax revenue. Export tax rebate is mainly to balance the tax burden of domestic products by returning the domestic tax paid for export goods, so that domestic products can enter the international market at tax-free cost and compete with foreign products under the same conditions, thus enhancing competitiveness and expanding export income.

1. Deliver relevant certificates and get the registration form.

The enterprise shall handle the tax refund registration of export enterprises within 30 days after obtaining the approval documents of relevant departments and the industrial and commercial registration certificate issued by the administrative department for industry and commerce.

2. Declaration and acceptance of tax refund registration

After receiving the Registration Form for Tax Refund of Export Enterprises, the enterprise shall fill in the form and relevant requirements, affix the official seal of the enterprise and the seal of relevant personnel, and submit it to the tax authorities together with the approval documents for the right to operate export products, industrial and commercial registration certificates and other supporting materials. After verification, the tax authorities will accept the registration.

3. Issue the export tax refund registration certificate.

After receiving the formal application of the enterprise, the tax authorities will issue it to the enterprise for "export tax refund registration" after passing the examination according to the prescribed procedures.

4. Change or cancellation of export tax refund registration

When the operating conditions of enterprises change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.

What needs to be known is that foreign trade enterprises must provide the following documents when applying for export tax rebate:

1. Export goods tax refund (exemption) declaration form (in quintuplicate);

2. Export Goods Declaration Form (for export tax refund);

3, export verification form (for export tax rebate);

4, export commodity sales invoice;

5. Special VAT invoice and tax payment book (for export goods);

6, export tax rebate goods purchase certificate declaration list;

7. List of goods declared for export tax refund;

8. Notice and list of certification results of special VAT invoices.

Legal basis:

"People's Republic of China (PRC) Tax Collection and Management Law" Article 3 The collection, suspension, reduction, exemption, refund and overdue tax of taxes shall be implemented in accordance with the provisions of the law; If the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions that are inconsistent with tax laws and administrative regulations, such as tax collection, suspension, tax reduction, exemption, tax refund and overdue tax.