What is the export tax rebate rate? What is our country's export tax rebate rate policy?

What is the export tax rebate rate?

The export tax rebate rate refers to the ratio of the tax refund amount of the export product to the price for calculating the tax refund. It reflects the tax burden that the export product has paid in China. In the current tax refund of export products in my country, due to the different tax types and actual tax burdens of the export products, the following six different tax rebate rates are used to calculate the tax refund: 1. The tax rate of product tax; 2. The comprehensive tax rebate rate of product tax approved; 3. The tax rate of value-added tax; 4. The approved value-added tax rebate rate; 5. The approved comprehensive tax rebate rate of business tax; 6. The unit tax refund amount of special consumption tax.

What is our country's export tax rebate rate policy?

China's export tax rebate policy has been in a state of flux. In order to solve the problem of unpaid export tax rebates and give full play to the role of export tax rebates in regulating the structure of export commodities, the State Council has once again adjusted the export tax rebate policy.

The introduction of the new policy does not mean that the problem has been completely solved. For a long time, the problems regarding export tax rebates have mainly focused on three aspects:

First, whether the export tax rebate rate must be the tax rate;

Second, whether local governments should share the burden of export tax rebates with the central government;

Third, whether the index management of export tax rebates can be cancelled. Correctly understanding the necessity of the export tax rebate policy adjustment, objectively analyzing the problems that may arise from the policy adjustment, and implementing the export tax rebate policy are very important for establishing a scientific, reasonable and relatively stable tax rebate mechanism.

First, reducing the export tax rebate rate does not violate WTO regulations. According to WTO rules, the maximum export tax rebate cannot exceed the "zero tax rate", otherwise it will be regarded as a government subsidy for export products and will be subject to sanctions. However, a country can determine the appropriate level of export tax rebates within the statutory tax rate based on its own political and economic goals and fiscal affordability. It can choose to refund or not refund, or to refund more or less.

Second, export tax rebate is only one of the factors that affect foreign trade exports. Under the condition of a certain scale of international market demand, the competitiveness of export commodities is the main factor affecting the scale of exports. The reason why export tax rebate can play a role in encouraging exports is that after exporters receive the state's export tax rebate, they can enhance the competitiveness of their products in the international market by reducing the prices of export commodities. However, labor costs, raw material costs, freight costs, etc. are all factors that affect prices. In addition to prices, many factors such as technical level, brand effect, after-sales service, etc. will also affect the competitiveness of export commodities. Therefore, export tax rebate is only one of the factors that affect the competitiveness of export commodities and thus affect exports.

Third, not all the export tax rebates increased or reduced by the state are obtained or borne by Chinese export enterprises. When China increases the export tax rebate rate, foreign importers tend to lower the prices of Chinese export goods, and part of the increased tax rebate expenditure of the state becomes the purchase cost saved by foreign importers. When the state reduces the export tax rebate rate, the increased costs of Chinese export enterprises are often borne by three parties: one is that the supplier enterprise gives up a part in price, the second is that the export enterprise absorbs a part from the profit, and the third is that foreign importers absorb a part. The three parties jointly bear the negative impact of the reduction of the tax rebate rate on foreign trade exports.

Fourth, the excessive support of export tax rebates for foreign trade exports will have a negative impact on exports. In recent years, many of my country's export commodities have been subject to anti-dumping investigations after being shipped to foreign countries. China has become the biggest victim of anti-dumping. Although there is no lack of trade protectionism, it is also closely related to the fact that many Chinese commodities compete to lower prices, resulting in too low prices. The reason why exporters can lower prices is mainly based on the state's tax rebate support. In some cases, after the export prices were lowered by foreign companies, the export volume did not increase, and the actual export value decreased.

Fifth, as a form of fiscal expenditure, export tax rebates cannot be placed in a position where they must be fully guaranteed before other expenditure needs. my country's finances have always been facing strong expenditure pressures, and there are large expenditure gaps in many areas such as pensions, education, scientific research, and environmental protection. In this case, the scale of tax rebate expenditures should be arranged accordingly based on the overall consideration of various expenditure needs and financial possibilities.

This is the end of the knowledge about export tax rebate rates in this issue. If you want to get more information about export tax rebate rates, please pay attention and we will continue to answer you~