What does export tax rebate mean in import and export trade?

The VAT rate of taxpayers' export commodities is zero. For export commodities, not only are there no taxes at the export stage, but the tax authorities also have to refund the taxes paid in the process of domestic production and circulation, so that export commodities can enter the international market at a price excluding tax. According to the Provisional Regulations on Value-added Tax, after the products of an enterprise are exported, the tax authorities shall handle the tax refund for the enterprise according to the input tax amount of the exported goods.

Due to tax relief and other reasons, the input tax of goods is often not equal to the actual tax burden. If the tax refund is made according to the input tax amount of export commodities, there will be the problem of less levy and more refund, so there is a ratio to calculate the tax refund amount of export commodities-export tax rebate rate.

The extended information will refund the product tax, value-added tax, business tax and special consumption tax actually paid by export products in domestic production and circulation. The tax refund system for export products is an important part of a country's tax revenue.

Export tax rebate is mainly to balance the tax burden of domestic products by returning the domestic tax paid by export products, so that domestic products can enter the international market at tax-free cost and compete with foreign products under the same conditions, thus enhancing their competitiveness and expanding their export earnings.

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