Characteristics Of The Tax Refund System For China'S Export Goods

Our country Export goods refund (Exemption) tax system It is based on international practice and formed on the basis of years of practice. Special tax system 。 The new tax system compares with other tax systems. main features :

1, it is a behavior of income withdrawal.

Tax is a form that the state participates in the distribution of surplus products in national income in accordance with the law, in order to meet the public needs of society. As a specific tax system, the purpose of tax refund (Exemption) of export goods is different from other tax systems. It is a kind of revenue refund or tax reduction or remission after the export of goods, and the state has returned the turnover tax which has been levied on the export goods to the enterprise, which is obviously different from other tax systems in raising the financial funds.

2, it has a single function of regulation.

In China, tax refund (Exemption) is applied to export goods, so as to enable enterprises to participate in international market competition without tax. This is a policy measure to improve the competitiveness of enterprise products. Compared with other tax system's incentive and restriction coexistence, the two-way regulation function that income and relief coexist, the tax refund (Exemption) of export goods has the characteristics of adjusting the function unitary.

3. It is an international practice in the category of indirect taxes.

Many countries in the world carry out indirect taxation system. Although their specific indirect tax policies are different, all countries in the indirect tax system are consistent with the "zero tax rate" for export goods. In order to pursue the principle of "zero tax rate" for indirect duties on exported goods, some countries have implemented the tax exemption system. Some countries have implemented the tax rebate system. Some countries are in parallel with the tax refund and tax exemption system at the same time. The purpose is to refund or exempt export goods from indirect taxes, so that the export products of enterprises can compete in the international market without any indirect price. The policy of tax refund (Exemption) for export goods is closely related to the taxation system of various countries. Apart from the taxation system, the tax refund (Exemption) of exported goods will lose concrete basis.