At present, China's VAT export goods tax rebate policy provisions mainly include the following:

Form of tax refund

First, the export tax exemption and tax rebates, referring to the goods in the export sales link does not levy VAT, the actual burden of the goods before the export tax burden, the tax rebate rate calculated in accordance with the provisions of the tax rebate;

Second export tax rebate, refers to the goods in export sales link does not levy value-added tax, and because of this kind of goods in pre production, marketing links or import link is exempt from tax, so exports the price of the goods is not including tax, no tax rebate;

Third export tax also is not a tax rebate, export tax is refers to the state to limit or prohibit the export of certain goods in the export sector is regarded as a domestic, as usual tax, export tax rebate is on these goods do not refund export before actual burden of the tax. This policy is mainly applicable tax lists to restrict or prohibit the export of goods, such as natural bezoar, musk, silver etc..

Conditions for export tax refund of goods

First, it must belong to the value-added tax, the scope of consumption tax levy goods;

Two is the declaration of the goods must be;

Three is to be in financial sales and processing of goods;

Four must be for export proceeds and has the verification of the goods.

Tax refund rate of export goods

Goods for export tax rebate rate is export goods of the actual refund tax and tax tax basis of proportion, value-added tax rebate rate is stipulated by the state, according to the different goods mainly 17%, 15%, 13%, 11%, 9%, 8%, 6%, 5%.

Calculation method of tax refund for export goods

The production enterprises of export self-produced goods "exemption, credit and refund" method. Among them, tax "exemption" refers to the self-produced goods exports to production enterprises, production and sales of the enterprise shall be exempted from value-added tax links.

Tax "credit" is refers to the production enterprises of export the self-produced goods consumption of raw materials, spare parts, fuel, power, etc., contained shall be refunded the income tax, against domestic goods payable tax amount.

Tax "refund" is refers to the manufacturing enterprises export the self-produced goods in the month internal arrived is larger than that of the top income tax payable on not arrived after the top part shall be refunded. In the current period, when the VAT amount is negative and the amount is less than the amount of the tax exemption for the current period, the amount of tax payable shall be the opposite of the value added tax.

Foreign trade companies and foreign trade enterprises and the financial system to implement the industry and trade enterprises to acquire goods for export, the export sale of part of the value-added tax exemption; due to its acquisition cost part of the goods but also bear the front part have been satisfied that the value-added tax, so after the export of the goods according to the purchase cost and tax rebate rate shall be calculated tax refund for returned to the foreign trade enterprises, the tax refund rate difference included in the cost of enterprise. Foreign trade enterprises to export goods of value-added tax shall be calculated on the basis of the purchase of import and export goods special invoices for value-added tax on the specified input amount and the tax rebate rate calculation.

Tax planning

The product that a company produces is concrete, and the taxation of the country's export products, the tax refund is determined according to the product structure, function and use. Some products may be attributed to the and may also apply to the class, Angelica on different classes will apply different tax refund rate, enterprises in the selection of different, the actual results of the tax burden is not the same. In this case, the enterprise needs to be related to the business planning.

Choice of business plan

That is: feed processing methods and processing methods of choice.

Taxpayers import and export of different ways, the applicable tax rebate policy is not the same, so enterprises can make use of the policy of tax differences, through the choice of reasonable import and export business methods to reduce their tax burden. Policies and regulations for the production of self export goods, the use of "exemption, offset, back" method, if the processing mode, according to the "no sign of" approach to deal with. Because the export tax refund rate of a considerable part of the goods is lower than the tax rate in China, the actual tax burden of taxpayers is different in the two different ways of operation.

Choose "exemption, credit and rebate" method or "don't sign back" is the key to the method, if the exports shall not be deductible input tax less than the production of export products have all the input tax, you can receive a tax refund, should choose the method of "exemption, credit and rebate, or should choose not to sign back" method. For profit rate is low, the export tax rebate rate is higher, the input tax larger exports of goods should be the feed processing methods; for the opposite is the case for the export of goods should be adopted processing way.

Select exit time planning

If the state announced that it will adjust the export tax rebate rate, export enterprises should pay attention to the tax rebate rate is raised or lowered and the specific implementation date. Define a vote of goods export date is generally to the declaration of the ticket release date is accurate, if, you should try to postpone the export declaration date, for export goods is the higher rebate rate; if the tax rebate rate lower, as early as possible export customs declaration, in low tax rebate rate prior to execution, the votes of the declaration of goods export release.

Choice of export mode

To have the right to operate import and export enterprises, export has two kinds: one is the export, another is through foreign trade enterprises export agent self-produced goods. In the case of the tax rebate rate and the tax rate is equal, enterprises choose to export or entrust foreign trade enterprises export, the two tax burden equal. In the case of the tax rebate rate and the tax rate varies, enterprises choose to export or entrust foreign trade enterprises, the tax burden is different. Choose the amount of export tax rebate received by self export less than the Commission of foreign trade enterprises