What is export tax rebate? Export tax rebate evaluation

Export tax rebate needs to meet the following conditions

1. The goods produced or exported must be goods or products subject to value-added tax or consumption tax.

2. The goods must be declared for export.

3. The goods must be products that the company is exporting.

4. The goods must be products that have been collected and verified.

Note: If you are a goods manufacturer, you must add one more condition when applying for export tax refund, that is, the goods for which you apply for tax refund must be the manufacturer's self-produced goods or deemed to be self-produced goods. In addition, the enterprise must have the right to import and export, entrust a foreign trade enterprise to act as an export agent, or be a foreign-invested enterprise.

Satisfaction form

1. Shipping by overseas warehouse (sea/air/express);

2. FBA first-leg delivery (sea/air/express delivery);

3. International express delivery (9610)

Documents required for tax refund declaration

1. Verification form (special form for tax refund, which has been verified)

2. Customs declaration form (special copy for tax refund), provided that the form has been submitted under the export tax refund sub-column under the electronic port

3. Input invoice (certified)

4. Export invoice (some places do not need to attach this document)

Which companies are eligible for export tax rebates?

1. Foreign trade enterprises with industrial and commercial registration (business license), tax registration, and foreign trade operator registration;

2. Production enterprises with industrial and commercial registration (business license), tax registration, and foreign trade operator registration.

How to calculate the export tax rebate amount

The calculation of export tax rebate is based on the FOB price, and needs to be based on the VAT invoice or consumption tax invoice issued by the domestic manufacturer. If the invoice price issued by the manufacturer already includes transportation costs or insurance premiums, then the transportation costs and insurance premiums must be deducted before calculation.

See the formula below for details:

Current tax payable = current output tax - (current input tax - tax that cannot be exempted or deducted for tax refund)

(The amount of tax that cannot be exempted or deducted during the current period of tax exemption and refund) is the amount removed

Amount removed = (export FOB - duty-free purchase price of raw materials) × (tax rate - tax refund rate)

Subtracting the price of tax-free raw materials means that the current input tax does not include the input tax of tax-free raw materials at all. Since it is tax-free, it should be eliminated.

Duty-free purchase of raw materials, two situations

First, the tax-free raw materials purchased domestically in the current period that have no input tax and no input tax deduction can be directly deducted.

Second, the calculation method of bonded imported materials for current processing

Purchase method (imported materials)

The taxable price of bonded imported materials for current processing = the landed price of imported materials in the current period + customs tariffs + customs consumption tax.

Tax exemption conditions

If the goods of e-commerce export enterprises do not meet the above tax refund (exemption) conditions, but meet the following three conditions at the same time, they can enjoy the VAT and consumption tax exemption policy:

1. E-commerce export enterprises have completed tax registration;

2. Obtain the export goods declaration form issued by the customs for export goods;

3. Obtain legal and valid purchase certificates for import and export goods. If the exporting enterprise only has a tax registration certificate but has not obtained the general taxpayer qualification of value-added tax or has not handled the qualification certification of export tax refund (exemption), and the export goods declaration form is not a special copy for export tax refund, and no legal certificate is obtained when purchasing goods for export, etc., it should enjoy the free policy.

References

• 1. Do you not understand export tax rebates when doing cross-border e-commerce? Come and learn about it! : Sohu [Reference Date 2018-08-07T16:00:00.000Z]