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What is the export cargo refund (exemption) tax
export cargo refund (exemption) tax refers to the exporter of goods exported in international trade Taxes paid by consumption in the country or refunded taxes (value -added tax, consumption tax) paid in accordance with the national tax law. This is a tax measure that is usually adopted in international trade and accepted by countries. The purpose is to encourage countries to export goods in fair competition.
If according to the practice of the international community and the national conditions of my country's current stage, and referring to the international approach, my country has formulated and implemented the tax system and management measures for export goods refund (exemption). This method clearly stipulates that the exported goods exported by the export operation rights, in addition to other regulations, can be exported to the goods declaration and financed after the sales, the tax authority shall be submitted to the tax authority for approval to refund or levy value -added on a monthly tax authority to be approved to be refunded or exempted value -added of value -added. Tax and consumption tax.

It what is the principle of export cargo refund (exemption) tax
(1) The principle of fair tax burden. Implementing refund (exemption) tax on export goods is the basic requirement to ensure fair participation in international trade competition. Due to the differences in politics, economy, history, and traditions of various countries, the tax systems of various countries are not the same, which makes the tax burden of the same goods in different countries. This kind of international tax differences will inevitably lead to different tax contents of exports of goods between international trade, which leads to the result of the failure to achieve fair competition in the international market in international markets. The method of eliminating this impact is in accordance with international practices, the indirect taxes that have been levied on exported goods (exempt) exported goods.
(2) The principle of territorial management. The indirect taxes of each country formulate policies and regulations in accordance with the principles of territorial management. Each independent sovereign state has fully independent autonomy in terms of taxation, including taxation and reduction, exemption, and tax refund rights. The tax policies formulated by macro -controls in the country's economy are only applicable to goods that produce and consume in China, and they are not applicable to exported goods. Therefore, in accordance with the principles of indirect taxation, the regulations for exempting tax refund in my country's VAT and Consumption Tax Interim Regulations are only applicable to China, not abroad. For goods that are consumed in China, including the import of goods consumed in my country produced abroad, my country will exercise tax rights in my country; The taxes that should be paid or paid in China, and then handle taxes in accordance with the relevant tax system and relevant regulations of the import countries. This can ensure that consumers purchased by consumers are the same tax on the same tax, thereby reflecting the principles of fair competition.
(3) The principle of "zero tax rate". The "zero tax rate" refers to the indirect tax (VAT, consumption tax) paid by export goods produced by Chinese enterprises in my country. The principle of "zero tax rate" is "how many taxes and how much taxes are levied." According to the principle of "zero tax rate", all the tax burdens that export goods have actually paid or afford to export companies have been returned to export companies in China, so that they can use fair competition in the international market without tax, which is conducive to promoting my country's foreign trade development. Essence
(4) The principle of macro -control. The macro -control principle of export goods refund (exemption) taxes is reflected through the function of taxation. The state -based export cargo refund (exemption) tax policy is not only in line with international practice, but also reflects the state's economic policy. For example, valuable goods such as gold jewelry, jewelry and jade, etc., who can handle tax refundable tax refunds from designated enterprises, no tax refund exported by non -designated business enterprises to ensure the implementation of national economic policies; The export goods purchased are generally not refunded, but for some of the traditional goods that are purchased, considering the large proportion of exports and the special factors of production and purchasing The production and development of traditional export goods; the tax refund for a few goods and national restrictions on the exports and national restrictions on international and domestic differences are not paid to regulate the profits of export goods and prevent the outflow of resources. In short, the state fully reflects the state's economic policies that meet the policy of tax exporter, tax refund and non -tax refund policies that conform to international practice, and fully reflect the state's economic policies that encourage, restrict, and prohibitions.

What role of imported goods refund (exemption) tax
(1) enhanced the competitiveness of exported goods in my country and further optimized the structure of exported goods. From 1978 to 1994, the proportion of industrial finished products accounted for 46.5%to 83.7%, which strongly promoted the development of import trade.
(2) strengthened the tax management and tax supervision of export enterprises, and effectively supported the reform of the foreign trade system. Correctly reflect the real business results of exporting enterprises, promote exporting enterprises to improve business management, strengthen economic accounting, and improve economic benefits.
(3) promoted the development of my country's foreign trade and enhanced my country's exports and foreign exchange reserves. Extremely enhanced my country's capabilities to regulate international revenue and expenditure and international settlement, ensure the stability of my country's exchange rate, maintain the international reputation, lay a solid foundation for the development of export trade, and introduce advanced technologies and management experience in China, imports, and imports for my country's introduction Domestic lack of materials and equipment provides funds, which has opened up a broad international sales market for the development of comprehensive, diversified and high speed for foreign trade, which has led to the development of the development of the domestic market and the optimization of the industrial structure. It has promoted the national economy. Further development.

What is the characteristics of export cargo refund (exemption) tax
The taxation system for export goods in my country is a reference to international passage. Special tax system for system. Compared with other tax systems, this new tax system has the following main characteristics:
(1) It is an income refund. Taxation is a form of the distribution of remaining products in national income in order to meet the public needs of social public revenue in order to meet the public needs of the society. The export cargo refund (exemption) tax is a specific tax system, and its purpose is different from other tax systems. It is a kind of income refund or tax exemption tax that the state has levied the export goods in China after the export of goods, and the revenue refund or tax exemption from the enterprise is obviously different from the purpose of collecting fiscal funds by other tax systems.
(2) It has the single nature of regulating functions. my country ’s refund (exemption) tax on export goods is intended to enable the export goods of enterprises to participate in the international market competition at no tax price. This is a policy measure to improve the competitiveness of enterprise products. Compared with the two -way adjustment functions of other tax system encouragement and restrictions, revenue and deductions, export goods refund (exemption) taxes have the characteristics of regulating functions.
(3) It is an international practice in the indirect tax category. Many countries in the world implement indirect tax systems. Although its specific indirect tax policies are different, countries are consistent with the "zero tax rate" of exported goods in the indirect tax system. In order to pursue the "zero tax rate" principle of exported goods indirect tax, some countries implement a tax exemption system, some countries implement a tax refund system, and some countries will refund and the tax exemption system at the same time. In order to enable enterprise export products to participate in the international market competition at an indirect price. Export goods refund (exemption) tax policy is closely related to the taxation system of various countries. It is separated from the taxation system. The export cargo refund (exemption) tax will lose the specific basis.

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