General

According to the Huacheng Import and Export Data Observation Report, even though some export goods meet the four conditions for export tax rebate (exemption) mentioned above at the same time, but according to the national macro policy, VAT and consumption tax are not refunded (exempted), they will still be taxed at the FOB price of export income after export.

(1) Crude oil. The cost of crude oil production in China is lower than that in foreign countries, and the profit from crude oil export is large. Considering the profit generated by non subjective reasons, the profit from crude oil export is still turned in, so there is no tax refund for this part of export. Huacheng Import and Export Data Observation Report.

(2) Foreign aid export goods. Foreign aid export goods are divided into paid foreign aid goods and free foreign aid goods. Free foreign aid goods refer to the free aid to foreign countries entrusted by the state to foreign trade enterprises, and the foreign aid materials are arranged by the state financial expenditure; The paid foreign aid goods are handed over by the state to the economic and trade department. The export enterprises are not responsible for the settlement of foreign exchange, and the foreign paid funds are also settled by the state. Therefore, the real undertaker of both free and paid aid is the national finance, so tax refund (exemption) will not be handled after export, Huacheng Import and Export Data Observation reported.

(3) Goods prohibited from export by the State. Including natural bezoar, musk, copper and copper based alloys, platinum, etc. These goods are seriously in short supply by the state. The state strictly controls their export. The purpose of not refunding (exempting) taxes is to implement the macro-control policy and play the regulatory role of taxes.

(4) Sugar. The demand for sugar in China is increasing, but the output of sugar is not increasing rapidly. Therefore, in order to meet the demand of the domestic market, sugar is not refunded (exempted). The scope of sugar mainly refers to sugar, including sucrose, beet sugar, etc.

(5) Diesel. In view of the shortage of domestic diesel, in order to ensure domestic supply, the export tax rebate (exemption) policy will be cancelled for export diesel declared to leave China after January 1, 1995, Huacheng Import and Export Data Observation Report.

(6) Newsprint. In order to ease the temporary shortage of domestic newsprint supply and ensure the normal distribution of newspapers and journals, no tax refund (exemption) will be granted to newsprint declared for departure from China from October 1, 1995 to September 31, 1997. Huacheng Import and Export Data Observation Report.