The partners who know foreign trade must know that export can be refunded. It means that in international trade, the exporting country exempts goods exported from abroad from the taxes that they should pay when consuming in their own territory or refund the taxes and fees (including value-added tax, consumption tax, etc.) paid in accordance with the domestic tax law, so as to improve the competitiveness of domestic goods overseas. So what are the application conditions of export tax rebate?
For production enterprises, the conditions to apply for export tax rebate are as follows:
(1) Goods that must be subject to value added tax and consumption tax;
(2) The goods must be customs declaration and departure;
(3) It must be the goods for sale in finance;
(4) Goods that must be collected;
(5) It must be self-made or regarded as self-made.
For foreign trade enterprises, the conditions for applying for export tax rebate are different from those for production enterprises. Only four conditions need to be met:
(1) Goods that must be subject to value added tax and consumption tax;
(2) The goods must be customs declaration and departure;
(3) It must be the goods for sale in finance;
(4) It must be a collection of goods.

In the process of handling export tax rebate, what problems may foreign trade enterprises encounter? In summary, there are mainly the following situations:

(1) The problem of overdue declaration.

It is common in newly established small and medium-sized export enterprises, which means that the enterprises are unable to apply for export tax refund due to the overdue declaration of taxpayers. Therefore, export enterprises, especially the newly established small and medium-sized export enterprises, should pay special attention to the professional quality of tax personnel, so that they can timely understand and master various export tax rebate policies, especially the deadline for export tax rebate, so as to ensure that the export tax rebate declaration can be completed on time within the time limit specified in the policy.

(2) The application information is incomplete.

Incomplete declaration information often occurs in tax refund declaration of special business. In real life, different types of enterprises to handle export tax rebate business, taxpayers have to submit different declaration materials. Therefore, the person in charge of the declaration of export tax rebate should carefully understand the requirements of the competent tax authorities for the application materials before handling the business, and make relevant preparations in advance, so as to avoid the failure of declaration caused by incomplete declaration materials.

(3) The declaration data is wrong.

Most of the common problems of export tax rebate are caused by incorrect data input by taxpayers, including incorrect invoice amount, FOB price of customs declaration form, commodity code, etc. Therefore, foreign trade enterprises should pay attention to the quality of the declaration data input, enterprises with conditions can also set up a special post to review the declaration data to ensure that the data entry is accurate.
Many small and medium-sized foreign trade enterprises or production enterprises, due to the small annual export volume, have not set up a special person to take charge of this aspect. It often leads to problems such as slow tax refund and unsuccessful tax refund.