The furniture export tax rebate declaration company Ruitong believes that the scope of export tax rebates mainly refers to enterprises that can enjoy export tax rebates (exemptions) according to national policies. It is the main body of export tax rebates (exemptions) and is also export tax rebates (exemptions). Enjoyer: It is related to and different from the taxpayers stipulated in the tax law. All the enjoyers of export tax refund (exemption) are taxpayers.
According to the current policy, the tax types for export goods tax rebate are value-added tax and consumption tax; value-added tax refers to the sales of taxable goods to units and individuals that sell goods or provide processing, repair, repair and repair services and imported goods within the territory of the People’s Republic of China. , A tax levied on the value added in the process of processing, repairing and repairing and the value of imported goods.
Ruitong, a furniture export tax rebate declaration company, believes that its characteristics are: ① A wide range of taxation: all tangible movable properties, namely goods, and industrial services, such as processing, repair and repair, are all subject to value-added tax. ②Multi-stage taxation means taxation: every sales link in the production (including import) and circulation of goods must be taxed.
③ Implement tax deduction system. That is, in each tax collection link, taxpayers are allowed to deduct the value-added tax transferred from the previous link for taxable goods or taxable services. Due to the implementation of the tax deduction system, the value-added tax rate generally reflects the tax burden level of the taxed goods in the production and circulation process. The reason why value-added tax is called value-added tax is also because it implements a tax deduction system, so that its tax base in each link can be abstractly expressed as value-added.