Export goods what is specific not drawback and duty free?Not all of the export goods can be refund, also have certain export goods, even at the same time have described earlier export tax refund (exemption) of four conditions, but will not be refund (exemption) according to the national macro policy specific value added tax and consumption tax, after its exports are still calculated on fob export income taxes.
(1) the country banned the export of goods.
Including natural bezoar, musk, copper and copper alloy, platinum, etc.A severe shortage of these goods are all countries, the state, strictly control its exports is not tax refund (exemption) in order to carry out macroeconomic regulation and control policy, taxation regulation into full play.
(2) sugar.
Sugar demand is increasing in our country, and the sugar yield is increased, so in order to meet the needs of the domestic market, sugar is not tax refund (exemption).Mainly refers to the range of sugar sugar, including sugar cane, sugar beet, etc.
(3) of crude oil.
Production cost of crude oil in our country is lower than abroad, the operation of crude oil export earnings, considering the formation of the subjective reason profit, still pay export crude oil profits, so this part of exports will not be refund.
(4) aid export goods.
Care care care paid goods and export goods points for free goods in two forms.Foreign aid goods is free of charge to entrust foreign trade enterprises of foreign aid, foreign aid supplies by national finance expenditure arrangement;Care for the goods is for the state to the economic and trade department, export enterprises is not responsible for the settlement of exchange, foreign paid paragraph is unified settlement by the state.So whatever assistance free or paid assistance, its real risk-taker are national finance, so do not grant to deal with after the export tax refund (exemption).
(5) diesel.
In view of the domestic diesel shortage, in order to guarantee domestic supply, on January 1, 1995 after customs declaration from leaving the country exports diesel, cancel the export tax refund (exemption) policies.
(6) newsprint.
In order to alleviate the domestic newsprint supply tense situation temporarily, safeguard the normal distribution of newspapers and journals.
