Export Goods Tax Refund (Exemption) Operation Practice

Author: Jia Shaohua
Publisher:
Publish Date: 2005-06-01
Features: The export goods tax refund (or exemption) system is an important part of China's tax system and a common export tax measure internationally. Since the reform and opening-up, China's foreign trade has achieved significant development, and the export tax refund work has entered a new stage of development accordingly. Especially since the tax system reform in 1994, China's export tax refund system has been continuously improved, with the amount of export tax refunds increasing year by year. Its macro-control role in the national economy has become increasingly prominent, playing a huge role in promoting foreign economic and trade development. Currently, China has become a major foreign trade country, with its export volume growing rapidly year by year, placing higher requirements on export tax refund work. Therefore, vigorously promoting the publicity, fully mastering, and correct application of export tax refund policies, as well as conscientiously summarizing and promoting relevant management experience, are of great significance for improving the economic benefits of enterprises, promoting foreign trade exports, and fostering the development of export-oriented economy. Against this backdrop, colleagues from the Hainan Provincial State Taxation Administration compiled the book "Practical Operation of Export Goods Tax Refund (or Exemption)," which is a highly meaningful endeavor. The book systematically introduces the new policies and regulations on export goods tax refund (or exemption), covering aspects from declaration, review, and approval to financial processing, settlement, and inspection of export enterprises, as well as related knowledge from customs, foreign exchange management, and import and export qualification management. The content comprehensively includes the entire chain of practical operations in export goods tax refund (or exemption). To enhance practical relevance and guidance, the compilers closely actual problems encountered in work, cite examples, and use case studies to explain relevant policies and regulations, integrating the descriptions into the analysis of typical cases to facilitate readers' understanding and mastery. "Practical Operation of Export Goods Tax Refund (or Exemption)" is a pleasing achievement of the Hainan Provincial State Taxation Administration in its efforts to create a learning-oriented organization and promote learning and evaluation activities. It represents a pragmatic step for the bureau to strengthen the foundation of tax management and promote refined management, embodying the concept of refined management in export tax refund work. The book can serve as a reference tool for tax officials nationwide engaged in export goods tax refund (or exemption) work, a textbook for tax personnel in export enterprises to learn and master tax-related practices, and a reference book for relevant departments to understand export goods tax refund (or exemption) policies. It is believed to become a work manual for guiding tax officials and a tax guidance manual for export enterprises.