Export tax rebates

Export tax rebates, say again "export tax refund", its connotation is to point to refund on export goods in domestic production and circulation of goods already paid tax. In our country, the export tax rebate is refund of export goods in domestic has the value-added tax and consumption tax.

1, if you are the cause of mild steel pipe mill, with import and export right, then the refund is according to export FOB * tax rebates, then with the enterprise income tax and the output tax for comparison, which small back which.

2, if you are a steel trading company, so according to the tax, value-added tax invoice value * to more than 12% tax cost.

3, steel pipe drawback is in the export goods documents will be submitted to the tax authority within ninety days.

Export tax drawback

(1) must be within the scope of value added tax, consumption tax to collect the goods.

(2) must be a declaration from leaving the country of export goods.

(3) must be financially goods for export sales processing.

(4) must be specified and the verification of the goods.

The export tax rebate to register

1, export enterprises should hold the ministry of foreign trade and economic cooperation and its authorized its export approval documents of the management, industrial and commercial business license, the customs code certificate and tax registration certificate within 30 days from the date of approval for the local competent tax rebate business tax authorities to fill in the export enterprise tax registration form "(fill in triplicate production enterprises, tax authorities, one copy each of the grass-roots tax department, enterprise), apply for tax registration certificate.

2, without the right of import and export manufacturing enterprises should be in before the first entrusted export business, was in need structural steel pipe entrusted export agreement, industrial and commercial business license and the irs tax registration certificate to the local competent tax rebate business tax authorities of the registration tax registration.

3, export drawback tax registration content changes, the enterprise in the administrative department for industry and commerce to handle the registration of change of the change of the registration administrative organs for industry and commerce shall, within 30 days from the date of the relevant certificates to the tax authority for tax registration of alteration, fill out the tax registration change table (production enterprise fill out in duplicate, one copy each of the tax authority, enterprise). Enterprises in accordance with the relevant provisions do not need to be dealt with in the administrative department for industry and commerce registration, should be the relevant organ or within 30 days from the date of announced changes, hold relevant certificates to the tax authority for tax registration of alteration.

Export tax rebate refers to the domestic tax on export commodities have a partial or full refund to exporters measures, it is international practice. On January 1, 1994 start of the provisional regulations on the the law of the People's Republic of China on value-added tax, the taxpayer to the VAT rate of export goods is zero, for export goods, not only in the export link tax, and tax authorities to return the goods in the domestic production and circulation has the burden of taxes, make the price exclusive of tax export commodities to enter the international market.

The provisions of the state council, starting from April 1, 1985 for exports tax rebate policy. On January 1, 1994, as the national tax system reform, China's reform of the existing product tax, value added tax, consumption tax refund of export tax rebate management method, establishes a new system of value added tax, consumption tax on the basis of system of export tax refund (exemption). Export tax rebate is a kind of international practice, is the basis of fair competition in the international product.

Our country started in 1985 established the current export tax rebate system, make with no tax price for export goods to enter the international market, not only to enhance the competitive ability of export goods to mobilize the enthusiasm of the export enterprises, also greatly promoted the development of our foreign trade economy. So can say that the practice of export tax rebate policy impact on fiscal revenue is positive. In recent years, especially after the Asian financial crisis in 1997, the state to alleviate the pressure of RMB devaluation at the time, to stimulate the enthusiasm of foreign trade enterprises, in 1998 the Chinese government raised the export tax rebate, after several years, once time, partial and products to improve the export tax rebates, makes the average tax rebates has reached more than 15%, the textile and garment, mechanical and electrical products and new high-tech product export tax refund rate is as high as 17%, implements the export in the investigation. Export tax rebates is the actual tax refund of export goods and the ratio between the tax basis. It is a central part of the export tax rebate, reflect national economic policy over a period of time, reflect the actual tax level of export goods, tax rebates is determined according to the actual tax burden of the export goods, at the same time, the investigation principle and the combination of the macroeconomic regulation and control principle.

From January 1, 2004, Chinese exports to different goods are 17%, 13%, 11%, 17%, and 5% tax rebates. Export enterprises from small-scale VAT payers exports allow tax refund, export tax rebates for 5% of the goods, according to 5% tax rebates, export tax rebates for more than 5% of the goods shall be carried out according to 6% tax rebates.

Export tax rebates

Part of a, textiles, clothing, toys, export tax rebates to 14%.

Second, to increase the daily and art ceramics export tax rebates to 11%.

Third, to increase the part of the plastic products export tax rebates to 9%.

Four, to increase the part of the furniture export tax rebates to 11% and 13%.

The AIDS drugs and gene recombinant human insulin producing collagen, yellow, tempered safety glass, with tantalum capacitor, Marine anchor chain, sewing machine, fan, numerical control machine tool carbide knives, part of the export tax rebates for goods such as books, notebooks to 9%, 11% and 9% respectively.

The above adjustment since November 1, 2008. The concrete execution time, in order to "export goods declaration form (for export refund)" customs the export date indicated.

Hunan great steel pipe co.,ltd is a company who have independent export right ,our product will enjoy the export tax rebates.We will supply the carbon steel pipe with competitive price and good quality. We also have much steel pipe inventory for your urgent need.