Export tax refundQualification refers to the qualification of enterprises that comply with Chinas customs regulations and can enjoy export refund policy. Export refund policy refers to a tax preferential policy of the Chinese government to encourage exports and export enterprises. Compliant enterprises can apply for the return of value added tax and consumption tax on exports in accordance with relevant national regulations.

(1) Enterprises or other economic organizations with the status of independent legal persons.

(2) Companies that are registered in accordance with relevant state regulations and issued business licenses by the administrative department of industry and commerce.

Companies with independent import and export rights.

Have the corresponding production capacity, operational capacity and quality management capacity for exported goods.

Export goods comply with the provisions of national laws and regulations and technical standards.

Before exporting the goods, the enterprise shall declare the qualification for export refund to the customs and receive the export refund declaration.

When exporting goods, enterprises shall issue a refund mark to the customs export refund declaration and indicate the refund amount on the list of goods.

The enterprise shall submit the tax return declaration information in accordance with customs regulations and pay the corresponding guarantee.

The customs authorities shall conduct an audit on the basis of the declaration of the enterprise and approve or return it within the prescribed time.

After approval, enterprises may receive export tax refunds within the prescribed time.

1, relevant proof materials such as purchase and sale contracts, invoices for export goods.

2) The tax return declaration.

3, business license of enterprises, import and export certificate of qualification and other relevant information.

Relevant information such as imported raw materials tariff declarations and withdrawals.

5, financial statements of enterprises, tax registration certificate and other relevant information.

The tax rate for VAT export refund varies according to different products and taxes.

The rate of consumption tax export tax refund is 13%.

The method of calculating the export refund is based on the actual amount of exported goods and calculated according to the tax rate.

In short, if enterprises want to enjoy the export refund policy, they must comply with relevant national regulations and have the qualification for export refund.At the same time, they also need to make export refund declarations in accordance with relevant processes and requirements, provide relevant information and proof materials.