The foreign trade export tax rebate process refers to the procedure by which foreign trade enterprises, in accordance with national regulations, partially or fully reclaim the value-added tax (VAT) and customs duties on exported goods through declaration and audit processes. Key considerations include the following points:
Export tax rebates are a policy where the government refunds the value-added tax (VAT) and consumption tax actually borne by export goods during domestic production and circulation to avoid international double taxation when goods are declared for export.
The export tax rebate process and accounting treatment for manufacturing enterprises generally include the following steps:
Why do production export enterprises enjoy exemption, credit, and refund policies, while foreign trade enterprises only receive exemption and refund without credit?
The most significant feature of Golden Tax Phase IV is the establishment of a comprehensive enterprise information verification system. After its implementation, businesses must strengthen tax awareness and compliance management, prudently reduce tax burdens, and mitigate tax risks.
Can an export agency handle tax refunds for entrusted exports? The answer is yes. Below is the tax refund process for export agency by a trading company.
According to the Regulations of the Peoples Republic of China on Import and Export Duties and related regulations, as of January 1, 2023, the import and export tariffs of some commodities have been adjusted.
Export enterprises should pay special attention to declaration procedures when handling export tax rebates and maintain strict time management to avoid losses.
The Export Goods Tax Refund (Exemption) Management Measures stipulate that all export goods subject to or should be subject to VAT and consumption tax can apply for tax refund (exemption) in accordance with national regulations.
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PSB Record: Shanghai No.31011502009912
