Core Viewpoint - Timely and sufficient acquisition of export tax rebates is crucial for export enterprises, but eligibility is not automatic and is subject to strict legal thresholds [1][2]. Group 1: Conditions for Export Tax Rebate - Export goods must fall within the scope of value-added tax and consumption tax as per national tax laws, meaning goods that are fully exempt or not subject to taxation cannot enjoy rebates [4]. - Goods must have undergone actual customs clearance and been exported from the People's Republic of China, serving as key proof of export [4]. - The export transaction must be recorded in the company's financial accounting system as a sales transaction, reflecting export sales revenue on the books [4]. - Enterprises must have received the corresponding foreign exchange payments for the export business in accordance with national foreign exchange management regulations, with certain exceptions allowed under specific circumstances [4].
出口货物退(免)税需要符合哪些条件？
Sou Hu Cai Jing·2025-08-12 11:22