Foreign tradeExport tax refundIt refers to the value added tax and consumption tax paid in accordance with the law in the production and circulation process when the goods are declared to go abroad in accordance with the normal process.Simply put, it not only exempts the export goods from export tax, but also reimburses the taxes paid before.

(1) Objects of VAT and consumption tax
In addition to tax-free agricultural products purchased directly from agricultural producers, all other goods can be subject to VAT and consumption tax.

(2) Goods declared abroad
The goods refunded must be goods declared abroad in accordance with the normal procedure.This includes goods exported by self-employed and commissioned by an agent.

(3) Financial handling methods for export sales
The goods refunded in the financial way should be sold for export, that is, goods of a trade nature need to be. gifts or purchase of goods of a non-commercial nature carried out abroad can not benefit from the refund benefits.

(4) Complete steps for collection and disposal of nuclear weapons
The goods need to complete the collection and sale steps in order to carry out the refund operation.

(1) Documentation related to tax refunds
Foreign trade companies need to submit documents related to foreign trade export tax refunds and obtain the registration form. Usually, this step needs to be completed within 30 days after obtaining the relevant departments documents authorizing its export product business and business registration certificate.

(2) Registration of tax returns
Foreign trade companies need to declare tax refund registration, fill out the export enterprise tax refund registration form, and submit it to the tax authority.

3) Fill out the export tax refund registration certificate
This step is completed by the tax authority, which after accepting the declaration of the foreign trade company, will approve the declaration in accordance with the established process, and send the export tax refund registration certificate to the corresponding company.

(4) Change or cancellation of export refund registration
Understanding and mastering the conditions and procedures for foreign trade export tax refunds is extremely important for companies involved in foreign trade. This will not only help them to better use policies and increase competitiveness, but also contribute to the sustained and healthy development of foreign trade in our country.