Export tax rebate policy supports enterprises to "go out"
The notice stipulates that the enterprise shall implement the export tax rebate (exemption) tax policy for equipment and parts that are physically invested and exported; the self-use old equipment that the enterprise invests in and out of the country may also apply for tax refund after calculating the depreciated value of the equipment. Enterprises that implement the policy of expanding the scope of value-added tax deductions shall purchase the equipment and parts and components purchased after the implementation of the policy of expanding the value-added tax deduction, and shall not implement the policy of exemption, offset or refund.
Cui Junhui also pointed out in the "Report on the "Notice of the State Administration of Taxation on Several Issues Concerning the Tax Rebate (Exemption) of Exported Goods"", "The Notice of Exclusion and Exclusion" clarifies the scope of export tax rebates, that is, Other export goods other than those that are encouraged to be exported shall be subject to the export tax rebate (exemption) policy as long as they meet the conditions stipulated by the state. The notice clarifies that the export goods subject to VAT mainly include two categories, one of which is clearly stipulated by the state. Export goods with export refund (exemption) VAT policy, and export goods that do not meet the export tax rebate (exemption) conditions stipulated by the state.
Cui Junhui also pointed out in the "Report on the "Notice of the State Administration of Taxation on Several Issues Concerning the Tax Rebate (Exemption) of Exported Goods"", "The Notice of Exclusion and Exclusion" clarifies the scope of export tax rebates, that is, Other export goods other than those that are encouraged to be exported shall be subject to the export tax rebate (exemption) policy as long as they meet the conditions stipulated by the state. The notice clarifies that the export goods subject to VAT mainly include two categories, one of which is clearly stipulated by the state. Export goods with export refund (exemption) VAT policy, and export goods that do not meet the export tax rebate (exemption) conditions stipulated by the state.
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