What are the provisions on tax refund (exemption) for export taxable consumer goods?

For taxable consumer goods exported, China implements a tax refund policy. The specific provisions include: export enterprises should have the right to export goods and import goods, and submit relevant materials to the customs for tax refund within the prescribed time limit.

Regarding the tax rebate policy for exporting taxable consumer goods, China's tax policy encourages enterprises to improve their ability to earn foreign exchange through export, and implements tax rebate for exporting taxable consumer goods to reduce their export costs. The specific provisions are as follows: 1. An export enterprise shall have the right to export goods and the right to import goods, or sign an entrusted processing contract with the unit holding imported goods, and submit relevant materials to the customs for tax refund within the prescribed time limit. 2. Taxable consumer goods refer to goods subject to consumption tax according to the Consumption Tax Law of People's Republic of China (PRC), and the tax refund is calculated according to the prescribed standards. 3. According to different export commodities, the tax rebate rate is different. Generally speaking, the tax rebate rate for products with relatively favorable export sales such as clothing and shoes is generally higher, while the tax rebate rate for products such as textiles, hardware and machinery and equipment is relatively low. 4. For export commodity transactions, export enterprises shall issue special VAT invoices, export goods declaration forms and other documents, and apply for tax refund to the customs within the prescribed time limit. It should be noted that export enterprises should implement the tax refund policy in strict accordance with the provisions of the tax law, and if there is any misconduct, they will be investigated for responsibility by the tax authorities according to law.

Besides the tax refund policy, what other tax policies can encourage enterprises to export? In addition to the tax refund policy, China's tax policy also has the following policies to support enterprises' export: 1. Export tax rebate subsidy: For qualified enterprises, the China government has also increased export tax rebate subsidies to promote enterprises to optimize their structure and improve their international competitiveness; 2. Tax relief policy: For some special industries and products, the government can implement tax relief policies such as enterprise income tax and value-added tax to reduce the burden on enterprises and increase export earnings; 3. Tax incentives for import and export: The trade links of imported goods and exported goods can be supported by tax incentives, such as exempting imported raw materials from tariffs.

The tax rebate policy for exporting taxable consumer goods is an important policy in China's tax policy, which creates favorable conditions for enterprises to improve their export earning capacity. At the same time, the government has also adopted other tax policies to encourage enterprises to continue their export business and promote national economic development.

Legal basis:

Article 22 of the Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax in People's Republic of China (PRC) shall be exempted from tax if the exported taxable consumer goods are returned to the customs or returned from abroad. Exporters who declare customs must promptly report the refunded consumption tax to the competent tax authorities where their institutions are located or where they live. Taxable consumer goods directly exported by taxpayers, which have been returned from abroad after being exempted from customs duties or duty, may be temporarily exempted from tax refund with the approval of the competent tax authorities at the place where the institution is located or where it lives, and then declare and pay consumption tax when they are sold in China.