In daily life, in many cases we find the phenomenon of “except for special regulations”. As for the export tax rebate, the state has stipulated the conditions for handling the case, but there are also cases where the export tax rebate is specifically declared.
The products that the state specifically declares export tax rebates are as follows:
1. The products supplied by the outer wheel supply company to the outer wheel, ocean freighter and seafarer;
2. Parts and raw materials used in the external repair and repair business;
3. Foreign contracted engineering companies purchase mechanical equipment and raw materials produced by domestic enterprises and used exclusively for foreign contracted projects. After being shipped out of the country, they shall apply for tax refunds with the purchase invoices and customs declarations issued by the contractor;
4. International bidding and mechanical and electrical products that won the bid in China.
Dongguan export tax rebate agent reminds that, in addition to the above categories of products, the conditions for the general export goods to apply for export tax rebate must be met as follows:
1. Must be a product that falls within the scope of product tax, value added tax and special consumption tax.
2, must declare customs and leave the country. The so-called export is the output gateway. This is one of the main criteria for distinguishing whether a product belongs to a tax refundable export product. The export declaration form and export sales invoice with the customs inspection stamp shall prevail.
3. Export sales must be made financially.
4. It must be goods that have been exported and have been written off.