What does tax rebate and tax reduction mean?

1. Positive answer

Tax rebate literally means to refund the tax. If you pay too much tax, the excess tax will be returned to your tax account during subsequent settlement and used to offset taxes in the next tax cycle.

2. Analysis details

Tax refund can be divided into three ways:

1. Both exemption and refund. General taxpayers who export goods are subject to both output tax and input tax. If the tax burden is to be reduced to zero, the output tax will naturally be exempted and the input tax refunded, both exempted and refunded.

2. Only exemption without refund. If there is no input tax on the exported goods, naturally only the output tax is exempted. If there is no input tax, there is no need to refund it. For example, there is no input tax for small-scale taxpayers and tax-free products. As long as there is no refund, the tax burden will be reduced to zero.

3. There is no need to retreat. Aimed at goods that the country does not encourage exports or restricts exports. For example, crude oil is not enough for itself and has to be imported, let alone those goods that are prohibited from being exported.

3. Tax refund declaration process

The first step is to declare tax exemption.

1. Issue export invoices. You can ask the freight forwarder to fax the customs declaration form to us, and issue an export invoice based on the faxed copy. Or wait for all customs declaration forms and write-off forms to be returned to the enterprise and then issue them according to the customs declaration form. This does not seem to comply with the sales confirmation method in the tax law, but it is generally more direct and simple.

2. In the export tax refund software, enter each piece of export information according to the export invoice we issued.

3. Print the tax exemption list

4. Generate the tax exemption file, and there is a path that you can find.

5. Add the above tax exemption documents when filing the VAT declaration.

The second step is to make a pre-declaration for tax refund.

1. Also enter each piece of export information in the export tax refund software.

2. The value-added tax declaration must be filled out accurately according to the declaration form when filing the national tax declaration.

3. Print the tax refund declaration form

4. Generate tax refund declaration documents.

5. Upload the pre-declaration tax refund documents in the export tax refund online declaration system.