Since June 5438+1 October1day, 2002, unless otherwise specified, the management measures and systems of exemption, credit and tax refund shall be implemented for self-produced goods exported by production enterprises or foreign trade enterprises as agents. Among them, tax exemption refers to the self-produced goods exported by the production enterprise, which are exempted from the value-added tax in the production and sales of the enterprise; Tax credit refers to the input tax that should be refunded for raw materials, spare parts, fuel and power. The goods exported by the production enterprise by itself offset the taxable amount of domestic goods and are consumed; Tax refund refers to the tax refund for the deductible part of the self-produced goods exported by the production enterprise in the current month when the input tax amount is greater than the taxable amount.
Unless otherwise stipulated, all goods exported by enterprises with export rights and exported by agents can be refunded or exempted from value-added tax and consumption tax. Export tax refund goods shall meet the following three conditions:
1. Goods must be within the scope of value-added tax and consumption tax.
2. It must be the goods that have been declared for departure and settled.
Financially speaking, the goods must be exported.
Under normal circumstances, only export goods with the above three conditions can get tax refund.
Tips: The above contents are for reference only.
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