Q:
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What is the applicable subject of tax refund (exemption) policy for export goods used as overseas investment?
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A:
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It shall be the enterprises which export goods as overseas investment.
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Q:
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What are the applicable conditions of tax refund (exemption) policy for export goods used as overseas investment?
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A:
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The following organizations are qualified for tax refund (exemption) policy for export goods used as overseas investment:
1.
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the enterprises or individual industrial and commercial households which export by themselves or by commission and have registered with industry and commerce department, tax bureau and filed the record as foreign trade operators;
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2.
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the production enterprises which export by commissions and have registered with industry and commerce department, tax bureau but have not filed the record as foreign trade operators.
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Q:
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My company is a production enterprise and intends to establish a company overseas with other foreign investors in the form of exporting self-produced goods. Can my company enjoy the VAT exemption and refund policy for the exported goods?
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A:
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Yes.
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Q:
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My company has a batch of goods exported for overseas investment. What documents should be provided in addition to the normal documents when applying for export tax refund (exemption)?
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A:
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The duplicates of approval documents for overseas investment issued by the Ministry of Commerce shall also be provided.
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Q:
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My company has a batch of used production equipment for overseas investment. The input VAT of the equipment has not been deducted. Can we apply for export tax refund (exemption)?
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A:
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Yes.
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