The scope of export tax rebates

The products exported by our country, which belong to the products already levied or should be levied product tax, value-added tax and special consumption tax, shall not be refunded or exempted from the levied tax unless explicitly stipulated by the state. Generally speaking, the export products should have the following 3 conditions:

1., it must be a product belonging to the scope of product tax, value-added tax and special consumption tax.

2. declaration must be made to leave the country. Export is the gateway. This is one of the main criteria for distinguishing whether a product belongs to a tax-refundable export product. The export declaration form and export sales invoice with the Customs inspection seal shall prevail.

3., export sales must be done financially.

Generally speaking, export products will be refunded only if they have the above 3 conditions at the same time. However, the state has also made special provisions on products subject to tax rebates, allowing certain products to be treated as export products for tax rebates.

The main products are:

1. products supplied by foreign ocean supply companies to foreign ships, oceangoing freighters and seafarers;

2. spare parts and raw materials used in external repair and repair business.

3. machinery purchased by domestic contractors for foreign contracted projects.

After the equipment and raw materials are transported abroad, the tax refund shall be handled with the purchase invoice, customs declaration form and customs declaration form issued by the contractor.

4. International Tendering and domestic mechanical and electrical products.

At the same time, the state clearly stipulates that even a small number of export products possess the above 3 conditions and do not give tax rebates.

The state clearly states that the export products that do not grant tax rebates are:

1. crude oil exported;

2. export aid products;

3. products prohibited by the state;

4. the acquisition of foreign investment products by export enterprises;

5. export processing of incoming materials and incoming parts.

6. Quartermaster factories sell products to the military system;

7. the scope of the export of military industrial system;

8. Direct export or sale of diamonds processed by domestic or imported diamonds to foreign trade enterprises;

9. products of three major ethylene projects in Qilu, Yangzi and Daqing;

10. products without tax;

11. persons who purchase and export goods in China will not refund tax temporarily.