Export tax rebate is an important tool for China's macro-control and a neutral policy widely adopted by countries in international trade. I. Inquiry Method of Export Tax Refund Rate The export tax rebate rate can be inquired through the agency that represents the export tax rebate business, or you can choose the tax service by logging in to State Taxation Administration of The People's Republic of China, China, and then enter the commodity name in the query portal of export tax rebate rate and click Query, or enter the commodity code and commodity name through advanced query, or directly browse the VAT tax rebate rate corresponding to the commodity name on the advanced query page. Second, what is the impact of reducing the export tax rebate rate? First of all, reducing the export VAT rebate rate is equivalent to increasing the tax revenue of domestic exporters. In the absence of a corresponding reduction in import tariffs, the effect is equivalent to the appreciation of the nominal exchange rate of RMB, and the increase in import tariffs will only lead to the loss of social wealth. Unilateral reduction of export tax rebate can only reduce export demand, but not increase import demand. In contrast, increasing the nominal exchange rate of RMB can simultaneously regulate import and export demand, reduce export demand and increase import demand, which can help China reduce its trade surplus more effectively. The appreciation of the nominal exchange rate of RMB can also reduce the domestic inflationary pressure, and the financial environment will be tightened immediately after the appreciation. Moreover, there is no tax rate hedging mechanism in any market at present. If the tax rate changes frequently, it will cause additional efficiency losses and weaken the role of the market in allocating resources. Third, the main purpose of export tax rebate 1) to enhance the international competitiveness of export products. Is the main goal of developed countries; 2) Reduce export cost, encourage export and promote domestic industrial development. Developing countries use high tariffs to protect domestic industries as an auxiliary measure. Because of high tariffs, the import cost of inputs in the export industry increases, which is not conducive to the development of the export industry. Although the tax rebate has a positive effect on the development of a country's export industry, it will also have a negative impact on the domestic economy. 1) The heavy work of both parties has caused the exporter a backlog of funds; 2) tax fraud. Bad manufacturers use fake exports to make real tax rebates, import taxes under false pretenses, or export domestic secondary raw materials and import raw materials under false pretenses to make tax rebates; 3) The industrial structure is unbalanced. Due to the uncoordinated upstream and downstream industrial development, manufacturers are eager for quick success and instant benefit, preferring investment in basic industries, which leads to the slow development of basic industries; 4) The average distribution of benefits is extremely difficult. It is difficult to reach a compromise on the tax rebate between related industries (upstream and downstream) of the same finished product. The above is the whole content of this article. I hope it will help you and answer your questions. They are online 24 hours a day and can answer your legal questions at any time.
Legal objectivity:
Article 50 of the Regulations on Import and Export Tariffs of People's Republic of China (PRC) is under any of the following circumstances, the taxpayer may apply for refund of the tariff within 1 year from the date of payment of the tax, and shall explain the reasons in writing to the customs, and provide the original payment voucher and relevant materials: (1) The goods for which the import tariff has been levied are returned and transported out of the country in the original state due to quality or specifications; (2) Goods for which export duties have been levied are returned to China as they are due to quality or specifications, and the domestic taxes refunded due to export are paid again; (3) Goods for which export duties have been levied have not been shipped for export for some reason, but have been declared for customs clearance. The customs shall, within 30 days from the date of accepting the application for tax refund, verify and notify the taxpayer to go through the formalities for tax refund. Taxpayers shall go through the relevant tax refund procedures within 3 months from the date of receiving the notice. Where other relevant laws and administrative regulations stipulate that customs duties should be refunded, the customs shall refund customs duties in accordance with the relevant laws and administrative regulations.