How to understand that imports are not levied, and exports are not refunded

For imported goods, they are produced and manufactured abroad, and the goods do not enjoy the municipal interests of our country, so imports are not levied.

Due to the implementation of zero tax rate for export goods, not only the export link is exempt from tax, but also the value-added tax borne by the goods in the previous link can be refunded.

The reason why the urban construction tax is levied is because the taxpayers of our country enjoy the benefits of urban construction in our country when they engage in taxable activities, and the corresponding use of urban construction tax is used to continue to be used for urban construction and maintenance.

For example, if enterprise A sells production materials to enterprise B, enterprise A needs to pay urban construction tax and education surcharge while paying value-added tax, and enterprise B buys materials and bears value-added tax.

Then the production and processing products are exported, assuming that enterprise B enjoys the tax exemption and tax refund policy, then the export goods of enterprise B are exempt from value-added tax, and the value-added tax borne in the previous link can be refunded.

If the urban construction tax is refunded to enterprise B accordingly, there will be an unreasonable phenomenon that the urban construction tax is paid by enterprise A, but it is returned to enterprise B, so it is stipulated that if the export VAT is refunded, the urban construction tax and education surcharge will not be refunded.

The non-refund of exports does not mean that the export is not levied, which should be clearly distinguished in light of the specific situation.

The urban construction tax is also not levied on imports and not refunded for exports. However, it does not mean that exports are not levied, such as the part of the exemption and credit is levied, the part that is exempted is not levied, and the part that is refunded is not refunded. It is with the main tax.

The resources themselves are the main tax, and there is no tax exemption for exports, so they naturally have to be levied.

It can also be understood from the perspective of international taxation, the export exemption of value-added tax is due to the import of the other party, and the export of resource tax is exempted when the other party imports, so as to avoid dumping.

That is to say, there is no import tax and tariff on imports, and there is no tax refund on exports.

How to deal with export non-tax refund, 1. Export non-tax refund commodities shall be treated as domestic sales, and the corresponding VAT output tax shall be accrued, and the entries shall be, debit: accounts receivable, etc., credit: main business income, credit: tax payable - value-added tax payable - output tax.

Accounting is carried out in the same way as domestic sales.

2. If the export has been declared and the tax rebate cannot be processed due to special reasons, the export will be transferred to domestic sales first.

Red letter reversal, borrow: accounts receivable, borrow: cost of main business (tax rate - tax refund rate) * sales revenue, credit:

Main business income - exports, credit: tax payable - VAT payable - input tax transferred out, then, debit: accounts receivable, credit:

Main business income - domestic sales, credit: tax payable - VAT payable - output tax, and at the same time in the export tax rebate declaration system with incomplete documents in red.

Article 50 of the Regulations of the People's Republic of China on Import and Export Tariffs In any of the following circumstances, the taxpayer may apply for a refund of the tariff within one year from the date of payment of the tax, and shall explain the reasons to the Customs in writing and provide the original payment voucher and relevant materials: (1) The goods that have been subject to import tariffs are returned and re-exported in their original condition due to quality or slippery specifications; (2) The goods that have been subject to export tariffs are returned to the country in their original condition due to quality or specification reasons, and the relevant taxes of the domestic link refunded due to the concession of the exporting state have been repaid; (3) Goods that have been subject to export tariffs have not been shipped for export for any reason and have been declared for customs withdrawal. The Customs shall, within 30 days from the date of acceptance of the tax refund application, verify the tax refund and notify the taxpayer to go through the refund formalities.

The taxpayer shall go through the relevant tax refund procedures within 3 months from the date of receipt of the notice. If the customs duties shall be refunded in accordance with other relevant laws and administrative regulations, the customs shall refund the tax in accordance with the provisions of the relevant laws and administrative regulations.

For the place of origin is overseas, the final destination is also overseas. Only in China, as a transit (inbound and re-exiting), Chinese customs does not charge customs duties and VAT on goods. You can bear part of the logistics costs.

That is to say, because your goods need to be exported, you do not need to pay taxes when you buy them from abroad, and there is no tax refund when you export them, because domestic exports generally have tax refunds. If you don't pay taxes when you buy abroad, you won't be refunded.

Difference between tax type and tax item:

1. The definition is different, the tax is the abbreviation of "tax type", and the main constituent factors of the tax type are the tax object, taxpayer, tax item, tax rate, tax link, tax payment period, payment method, tax reduction, tax exemption and illegal treatment;

2. Different tax objects and taxpayers are the main signs that distinguish one tax from another, and it is often the name of the tax.

To sum up, for the place of origin is overseas, and the final destination is also overseas.

Legal basis]:

Article 23 of the Customs Law of the People's Republic of China.

Imported goods shall be subject to customs supervision from the time they enter the country to the time they go through the customs formalities, the export goods from the time they declare to the customs to the time they leave the country, and the goods in transit, transshipment and through transport from the time they enter the country to the time they leave the country.

Article 46.

Baggage and articles carried into or out of the country by individuals and articles mailed into or out of the country shall be limited to a reasonable quantity for personal use and shall be subject to customs supervision.

Article 82.

Anyone who violates this Law and other relevant laws and administrative regulations, evades customs supervision, evades tax payable, or evades the state's prohibitive or restrictive management of entry and exit is an act of smuggling in any of the following circumstances.

1. Transporting, carrying, or mailing goods or articles that are prohibited or restricted from entering or leaving the country or goods or articles for which taxes shall be paid in accordance with the law;

2. Selling bonded goods, specific tax-exempt goods, and other goods and articles under customs supervision, as well as overseas means of transport entering the country, without the permission of the customs, without paying the tax payable and submitting the relevant permits for inspection;

3. There is evasion of customs supervision, constituting smuggling.

Legal analysis: The following enterprises can apply for export tax refund (exemption) for goods that fall within the scope of value-added tax and consumption tax, and unless otherwise specified, they will be exempted and refunded: How to handle export tax rebate and export tax rebate scope:

l. Self-produced goods exported by domestic (foreign) production enterprises with export rights or entrusted to foreign trade enterprises;

2. The foreign trade enterprises with the right to export the goods directly exported or entrusted to export by the foreign trade enterprises after the acquisition;

3. Self-produced goods exported by production enterprises (without import and export rights) entrusted by foreign trade enterprises;

4. Enterprises in the bonded zone purchase goods for direct export or re-export after processing from enterprises with import and export rights outside the zone;

5. The goods exported by the following specific enterprises (not limited to whether they have the right to operate exports);

1) Goods shipped abroad by foreign contracting engineering companies for use in foreign contracted projects;

2) Enterprises undertaking repair and repair business for external repair and repair of goods.

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Article 3 The tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.