(1) Goods that must fall under VAT and excise duty。VAT and excise taxes cover 11 consumer goods such as all VAT taxable goods, tobacco, alcohol, cosmetics, etc. purchased directly from agricultural producers except for duty-free agricultural products。
This is because the export goods tax rebate (exemption) will only return the goods and excise tax already collected, or exempt the tax already collected and the tax due。Goods that are not subject to value-added tax and consumption tax (including tax-free goods provided by the state) cannot be refunded, which fully reflects the principle of non-tax refund。
(2) The goods must be declared for export from the country。The export we refer to is the export channel, including self-operated export and agent export。It is one of the main criteria to determine whether the goods are within the scope of tax refund (exemption)。For products that have not been declared to leave the country and are sold in China, no matter whether the export enterprise is settled in foreign exchange or renminbi, no matter how its financial treatment is, it can not be regarded as export goods tax refund。
Goods sold in the country for receiving foreign exchange, such as hotels, hotels, etc., are not eligible for tax refund (exemption) because they do not meet the export conditions for departure。
(3) The goods must be financially sold for export。Export commodities can be refunded (exempted) only after financial treatment。That is to say, the provisions of export tax refund (exemption) only apply to trade exports, rather than trade exports, such as donated gifts, export goods purchased by domestic individuals (in addition to other provisions), samples, exhibits, mail, etc., generally do not make financial processing, so can not be refunded (exemption) according to the current provisions。
(4) Must be received and cancelled goods。According to the current regulations, the goods exported by export enterprises for tax refund (exemption) must be the goods that have received foreign exchange and have been written off by the Administration of Foreign Exchange。
Export enterprises applying to the tax authorities for tax refund (exemption) of goods, generally must meet the above four conditions。但是，Production enterprises (including production enterprises with import and export rights, production enterprises entrusted with foreign trade enterprises and foreign-invested enterprises)，The same below) when applying for a tax refund，The goods that must be applied for additional tax refund (exemption) must be the goods produced by the production enterprise (except the goods exported by foreign-invested enterprises with the approval of the provincial foreign trade authority).。