家具出口退税报关基本知识是什么？深圳市睿通进出口有限公司为你介绍出口退税其实是指一个国家或地区对已报关离境的出口货物，由税务机关根据本国税法规定，将其在出口前国内生产和流通环节缴纳的增值税、消费税等间接税款退还给出口企业的一种税收管理制度：按照国家新外贸法规定，出口退税的主体可以是企业、其他组织、个人。  

家具出口退税报关公司睿通认为出口退税的企业范围主要指按国家政策规定可以享受出口退（免）税政策的企业，它是出口退（免）税的主体，也是出口退（免）税的享受人:它与税法中规定的纳税人，既有联系又有区别，凡是出口退（免）税的享受人都是纳税人。  

按现行政策规定，出口货物退税的税种为增值税和消费税;增值税是指对在中华人民共和国境内的销售货物或者提供加工、修理修配劳务以及进口货物的单位和个人，就其应税货物销售、加工、修理修配过程中的增值额和进口货物金额征收的一种税。  

家具出口退税报关公司睿通认为其特点是：①征税范围广泛:包括一切有形动产即货物以及工业性劳务即加工、修理修配劳务都是增值税的征税对象。 ②多环节课税即道道征税:对货物的生产（包括进口）和流通过程中的每一销售环节都要课税。  

③实行税款抵扣制。即在每一征税环节都允许纳税人将应税货物或者应税劳务由以前环节转嫁而来的增值税进行抵扣。由于实行税款抵扣制，增值税的税率就一般地表现了征税货物在生产和流通全过程的税负水平。 增值税之所以称之为增值税，也是由于它实行税款抵扣制，使它在各环节的税基可以抽象地表现为增值额。  

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.