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What are the specific export goods not to be refunded or exempted?

Time:2017-08-31 Hits:4

What are the specific export goods not to be refunded or exempted? Not all of the export goods are the tax rebate, there are also some export goods, even if at the same time with the export refund (Exemption) 4 tax conditions, but according to the national macro policy specific no refund (Exemption) of value-added tax and consumption tax, the export is calculated according to the export tax income fob.
(1) goods prohibited by the state.
Including natural bezoar, musk, copper and copper based alloys, platinum and so on. These goods are seriously shortage of the country, the state strictly control its exports, not refund (Exemption) tax, in order to implement macro-control policies, play the regulatory role of taxation.
(2) sugar.
The demand for sugar in our country has been increasing continuously, while the output of sugar has not increased rapidly. Therefore, in order to meet the needs of the domestic market, sugar will not be returned (free). The range of sugar mainly refers to sugar, including sugar, sugar beet, sugar and so on.
(3) crude oil.
The cost of crude oil production in our country is lower than that in other countries, and crude oil export profits are high. In view of the profit caused by non subjective reasons, the profits of export crude oil are still turned over, so no refund will be made for this part of the export.
(4) foreign aid export goods.
Foreign aid export goods are divided into two forms: paid foreign aid goods and free foreign aid goods. Free aid goods is entrusted by the state foreign trade enterprises to foreign aid, foreign aid arrangements by the state financial expenditure; paid goods are handled by the national foreign trade department, export enterprises are not responsible for the foreign settlement, paid by the State shall also unified settlement. Therefore, whether it is a free or a paid aid, the real undertaker is the state treasury, so no refund (Exemption) will be imposed upon the export.
(5) diesel fuel.
In view of the shortage of domestic diesel oil, in order to guarantee domestic supply, the export refund (Exemption) tax policy shall be cancelled for the export of diesel oil after the declaration and departure in January 1, 1995.
(6) newsprint.
In order to alleviate the current tense situation of domestic newsprint supply, the normal publication of newspapers and periodicals is guaranteed.

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