In China's tax system, there is a special tax policy, that is, there is no tax on imports and no tax refund on exports. This policy mainly applies to certain specific types of taxes, among which:Includes City Maintenance Construction Tax and Education Surcharge。According to this policy, in the case of VAT or excise tax refunds on exported products, the urban maintenance and construction tax and education surcharge already paid will not be refunded.
First of all, let's understand the specific meaning of the policy of no tax on imports and no tax rebate on exports. Import non-taxation means that in the import process, for some specific taxes, the customs will not collect relevant taxes and fees from the importer. Export non-tax refund means that the export goods will not be refunded in the export link after paying the corresponding value-added tax or consumption tax.
So, which taxes are applicable to the policy of no tax on imports and no tax rebate on exports?It mainly includes urban maintenance and construction tax, education surcharge, etc. These taxes are not levied at the import level, and the taxes paid are not refunded at the export level. In addition, it is important to note that this policy does not apply to all taxes. For example, there is an export tax rebate policy for value-added tax and consumption tax.
The urban maintenance and construction tax and the education surcharge are two important examples, which apply to the policy of no tax on imports and no tax refund on exports. The urban maintenance and construction tax is a tax levied for the maintenance and construction of urban infrastructure, while the education surcharge is a fee levied to support the development of education. At the import stage, the customs will not collect these taxes and fees from the importer;At the export level, the urban maintenance and construction tax and education surcharge that have already been paid will not be refunded.
In the case of VAT or excise tax refunds for export products, why are the urban maintenance and construction tax and education surcharge already paid not refunded?This is because these taxes and fees are levied at the point of production and circulation of goods, not at the point of export. Therefore, even if the goods are refunded for VAT or excise tax at the export stage, the urban maintenance and construction tax and education surcharge that have already been paid will not be refunded.
To sum up, the policy of no tax on imports and no tax rebate on exports is mainly applicable to specific taxes such as urban maintenance and construction tax and education surcharges. These taxes are not levied at the import level, and the taxes paid are not refunded at the export level. This policy aims to promote the development of international tax and optimize the tax structure, while also adding unique features to China's tax system.