Export goods refund (exemption, Export Rebates) tax, referred to as export tax rebate, the basic meaning of which refers to the export of goods to refund its actual payment of product tax, value-added tax, business tax and special consumption tax in the domestic production and circulation. The export tax refund system is an important part of a country's tax revenue. Export tax rebate is mainly to balance the tax burden of domestic products by refunding the domestic tax paid on exported goods, so that the domestic products enter the international market at a tax-free cost and compete with foreign products under the same conditions, thus enhancing the competitiveness and expanding the foreign exchange earnings from exports.

Tax refund = (VAT invoice amount)/(1+VAT rate)*export tax refund rate.

For example, if the value of the goods is 1,000,000 RMB, the VAT rate is 17%, and the tax refund rate is 13%, then:

1,000,000/1.17*0.13=11,111,111.11 RMB

The specific export tax refund rate will be different according to each industry, and the country's export tax refund policy has undergone seven significant adjustments since the 1994 tax reform. has undergone seven major adjustments. The latest one is as follows:

January 1, 2009, the implementation of the ninth adjustment of the policy to increase the export tax rebate rate of some mechanical and electrical products with high technological content and added value. Specific provisions are as follows:

I. The export tax rebate rate of aviation inertial navigators, gyroscopes, ion ray detectors, nuclear reactors, industrial robots and other products from 13%, 14% to 17%.

Two, the export tax rebate rate of motorcycles, sewing machines, electrical conductors and other products from 11%, 13% to 14%.

The tenth adjustment of the policy was implemented on February 1, 2009, raising the export tax rebate rate for textiles and garments to 15%.

Effective April 1, 2009 implemented the eleventh adjustment of the policy to increase the export tax rebate rate of some commodities. Specifically defined as follows:

I. The export tax rebate rate for commodities such as CRT color TVs, some TV parts, optical fiber cables, uninterruptible power supply (UPS), and copper-clad laminates for printed circuits made of refined copper with liner backing was raised to 17%.

II. The export tax rebate rate for textiles and garments was raised to 16 percent.

Third, the sodium hexafluoroaluminate and other chemical products, perfume and other perfumed washing, PVC and other plastics, some rubber and its products, fur clothing and other leather products, envelopes and other paper products, daily-use ceramics, glass products such as CRT glass shells, precision welded steel tubes and other steel, monocrystalline silicon wafers, mono-crystalline silicon rods with diameters of greater than or equal to 30cm, aluminum extrusions and other non-ferrous metal materials, part of the rock tools, metal furniture, and other commodities. Commodities such as export tax rebate rate increased to 13%.

Four, the methanol, some plastics and their products, wood products such as wooden picture frames, vehicle mirrors and other glass products and other commodities, the export tax rebate rate to 11%.

Fifth, the sodium carbonate and other chemical products, building ceramics, sanitary ceramics, locks and other small hardware, copper sheet and strip, some enamel products, some steel products, simulation jewelry and other commodities, the export tax rebate rate to 9%.

Sixth, the commodity calcium hypochlorite and other calcium hypochlorite, zinc sulfate export tax rebate rate to 5%.

April 1, 2009, the state officially issued a document, China's textile enterprises export tax rebate from the original 15% up to 16%, in the hope that this will promote the recovery of textile enterprises.

Specific how-to and detailed information please refer to:

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