Export tax refund refers to the refund of value-added tax and consumption tax paid in domestic production and circulation links for goods declared for export in China in international trade business, that is, tax exemption in export links and refund of tax paid in previous tax links.
Export Tax Rebate
Export tax refund refers to the refund of value-added tax and consumption tax paid in domestic production and circulation links for goods declared for export in China in international trade business, that is, tax exemption in export links and refund of tax paid in previous tax links.As an international practice, export tax rebate can make the overall tax burden of export goods zero and effectively avoid international double taxation.It is to divide commonly two kinds: it is to return import duty, namely export product enterprise imports raw material or semi-manufactured goods with, when processing makes product exit, return the import duty that its already paid; 2 it is to return the domestic tax that already paid, namely when the enterprise declares at the customs in commodity exit, return its to produce the domestic taxes that this commodity already paid.