Self-produced goods exported by manufacturing enterprises or entrusted to foreign trade enterprises for export. Refers to a tax object and a specific link in the tax object, the tax rate expressed in zero. Theoretically, zero tax rate and tax exemption is different. Tax exemption refers to a certain tax object and a certain taxpayer, exempt itself from the burden of the taxable amount, while the purchased goods or services are still taxed.
The units and individuals in the pilot area shall apply zero-rate VAT on international transportation services, R&D services and design services provided to overseas units. International transportation services refer to:
(1) carrying passengers or goods out of the country;
(2) carrying passengers or goods out of the country;
(3) carrying passengers or goods out of the country. Research and development services means the business activities of research and experimental development of new technologies, products, processes or materials and their systems. Design services refers to the plan, planning, conception through the visual, written and other forms of business activities. Including industrial design, modeling design, clothing design, environmental design, graphic design, packaging design, animation design, display design, website design, mechanical design, engineering design, creative planning and so on.
Value-added tax (VAT)
Taxpayers exporting goods shall be subject to a zero tax rate; however, the State Council shall provide otherwise.
The zero rate means that the sales (export) process is exempted from VAT and the input tax paid in the previous process is refunded.
The Administrative Measures for Tax Refund (Exemption) for Export Goods stipulates that the export goods that can be refunded (exempted) from tax should generally have the following four conditions:
1. They must be goods within the scope of value-added tax (VAT) and consumption tax. The specific scope of these two taxes and their division, "Provisional Regulations of the People's Republic of China on Value-added Tax" and "Provisional Regulations of the People's Republic of China on Consumption Tax" on its tax items, tax rates (unit tax) have been clearly defined.
2. It must be the goods declared for departure. The so-called declaration of departure, that is, export, that is, goods out of the customs, which is to distinguish whether the goods should be refunded (exemption) one of the main criteria. Where the goods do not leave the customs clearance, regardless of the export enterprises to foreign exchange settlement or settlement in RMB, regardless of the enterprise in the financial and other management processing, can not be regarded as the export of goods to be refunded (exempted) tax.
3. Must be in the financial sales of goods. Exported goods can only be handled after the financial sales, tax refunds.
4. Must be exported to collect and cancel the goods. The export tax rebate and export collection and write-off can effectively prevent the export enterprises to overstate the export price fraud tax rebate, help to improve the export rate of exchange, help to strengthen the export collection and write-off system.
The export of all goods that belong to the levied or chargeable VAT and consumption tax, except for the goods that the state explicitly stipulates not to be refunded (exempted) and the goods purchased by the export enterprises from small-scale taxpayers and the part of the goods that hold the ordinary invoices, are the scope of the goods that are exported to the goods for refund (exempted), and should be refunded for the levied VAT and consumption tax or exempted from the levied VAT and consumption tax.
(a) The following enterprises shall be granted tax exemption and refund for the export of goods meeting the above four conditions, unless otherwise specified:
1. Manufacturing enterprises exporting on their own or entrusting foreign trade enterprises to act as agents for the export of self-produced goods.
2. Foreign trade enterprises with the right to export the acquisition of foreign trade enterprises directly exported or entrusted to other foreign trade enterprises to export the goods on behalf of the agent.
3. The following specific exported goods:
In the exported goods, there are some goods which do not have the above four conditions at the same time, but due to the special nature of the sales method, consumption link and settlement method of these goods, as well as the special international situation, the state is allowed to refund or exempt its value-added tax and consumption tax. These goods mainly include: (1) goods shipped out of the country by foreign contracting companies for foreign contracting projects; (2) goods used for foreign repair and mending by enterprises undertaking repair and mending business abroad; (3) goods sold to foreign ships and ocean liners by foreign ship supplying companies and ocean transportation supplying companies for collecting foreign exchange; (4) goods purchased domestically by enterprises and shipped out of the country as investment in foreign countries.
Retreat
2017 which industry products are the hottest and most profitableAnimation theme milk tea store in the early days of the store or holidays need to do a good job of promotional work, to learn to make the animation theme milk tea store known to everyone. Spend a little money in the local media to do under the publicity, to the large flow of people on the street to distribute flyers, the cost of the place to be willing to spend, not to lose a lot of money. On New Year's Day, a discount for customers, so that the first taste of the benefits of the offer once or twice, and then she or he will come back to patronize your anime-themed milk tea store.
High score reward: what are the products of the hardware industry?Hardware: traditional hardware products, also known as "small gold". Refers to gold, silver, copper, iron, aluminum five metals. Artificial processing can be made into knives, swords and other works of art or metal devices. In modern society, hardware is more extensive, such as hardware tools, hardware parts, daily-use hardware, construction hardware and security supplies.
Product Classification
There are many kinds of hardware products with different specifications, but hardware products play an irreplaceable role in home decoration, and the selection of good hardware fittings can make a lot of decorative materials safer and more convenient to use. Real estate materials market hardware products operated by the market **** more than ten categories of hundreds of products.
Locks
External door locks, handle locks, drawer locks, ball locks, glass window locks, electronic locks, chain locks, anti-theft locks, bathroom locks, padlocks, numbered locks, locks, locks
Handles
Drawer handles, cabinet door pulls, glass door pulls
Doors and windows
Hinges: glass hinges, corner hinges, Bearing hinges (copper, steel), pipe hinges
Hinges: heaven and earth axis hinges, torque hinges
Tracks: drawer track, sliding door track, folding door track, hidden door track, curved track, hanging wheel, glass pulley
Pins (open, dark)
Door suction, floor suction, ground springs, door clamps, door closers, plate pins, door mirrors, anti-theft buckle hanging, Pressure strip (copper, aluminum, pvc), touch beads, magnetic touch beads
Home Decor
Universal wheel, cabinet legs, door nose, duct, stainless steel trash cans, metal hanging brackets, plugs, curtain rods (copper, wood), curtain rods rings (plastic, steel), sealing strips, lifting drying racks, hooks, hangers
Plumbing and heating
(1) aluminum-plastic pipe (2) tee (3)Counter elbow (4)Leak-proof valve (5)Ball valve (6)Eight valves (7)Straight-through valve (8)Ordinary floor drains (9)Special floor drains for washing machines (10)Raw tape (11)Pumps and valves
Construction and decoration
Galvanized iron pipe, stainless steel pipe, plastic expanding pipe, rivets, cement nails, advertising nails, mirror nails, expansion bolts, self-tapping screws, glass brackets, glass clips, insulating tape, aluminum ladders, goods, insulating tapes, and so on. Aluminum ladder, cargo bracket
Tools
Hacksaw, hand saw, pliers, screwdriver (one word, cross), tape measure, wire cutters, pliers, pliers, diagonal jaw pliers, glass glue gun, straight twist drill bit, diamond drill, hammer drill, hole opener, open-end wrenches and plum wrenches, rivet gun, grease gun, hammer
Shotguns, tin snips, mica stone Saw blades, putty knives, ash spoons, brick cutters, shovels, cleaning trowels, artisan knives, ash stirring sticks.
Bathroom
Sink faucet, washing machine faucet, delay faucet, shower, soap dish rack, soap butterfly, single cup holder, single cup, double cup holder, double cup, paper towel holder, toilet brush holder, toilet brush, single rod towel rack, double rod towel rack, single shelf, multi shelf, bath towel rack
Kitchen Appliances
Kitchen Cabinet Pull-outs, Kitchen Cabinet Hanging Pieces, Sink, Sink faucet, scrubber, range hood (Chinese, European), gas stove, oven (electric, gas), water heater (electric, gas), pipeline, natural gas, liquefied petroleum gas tanks, gas heating furnace, dishwasher, disinfection cabinet, bathtub, exhaust fan (roof, window, wall), water purifier, skin dryer, food residue disposal machine
Mechanical components
Gears, machine tool accessories, springs, seals, separation equipment, welding, and so on. Furniture parts
Furniture fittings
Furniture fittings feet, furniture fittings shelves, wood screws, hinges, pull handles, slides, spacer pins, hanging parts, nails, headers, rubbing machines, multi-position machines, Pneumatic lever, casters, five-star foot, spring
Starting a business to do those industries product profitability is relatively highSaid with what industry is risk-free fixed profit as if ...... choose a good direction and field is very important but the personal strength of the more decisive role it. If you pay attention, look at the Tencent Crowd Space industry coverage will know. I'm not sure what I'm doing, but I'm not sure what I'm doing, and I'm not sure what I'm doing. I'm not sure if you're going to be able to do that.
There are so many. Batteries in the automotive industry, generator starting and storage equipment in the electric power industry, backup power in the telecommunications industry, power supply for electric toys and power tools, starting batteries and backup power in the marine industry, starting and backup power in airplanes, and so on. As long as there is a need for starting and energy storage, the battery will be used.
What industries are included in the industrial productThe industrial product corresponds to the industry structure is the industrial structure.
The industrial structure consists of light industry, heavy industry, and chemical industry. Often people put the heavy industry and chemical industry together, collectively referred to as heavy chemical industry, as opposed to light industry. Another division of light and heavy industry standard is to provide the means of production sector called heavy industry, the production of consumer goods sector called light industry.
The definition of heavy industry in the China Statistical Yearbook is: the industry that provides the main means of production of the material and technical basis for all sectors of the national economy. Light industry is defined as: industries that mainly provide consumer goods and make hand tools. In research, as mentioned above, heavy industry and chemical industry are often referred to together as heavy chemical industry.
Heavy industry
refers to the industries that provide the main means of production for the material and technological basis of all sectors of the national economy. According to the nature of its production and product use, can be divided into the following three categories:
1, extraction (logging) industry, refers to the exploitation of natural resources, including oil mining, coal mining, metal mining, non-metallic mining and timber harvesting and other industries;
2, raw materials industry, to the various sectors of the national economy to provide the basic materials, power and fuel industry. Including metal smelting and processing, coking and coke, chemical, chemical raw materials, cement, man-made boards, and electric power, petroleum and coal processing industries;
3, processing industry, refers to industrial raw materials reprocessing manufacturing industry. Including equipment for all sectors of the national economy, machinery and equipment manufacturing industry, metal structures, cement products and other industries, as well as for agriculture to provide the means of production such as fertilizers, pesticides and other industries.
Light industry
Refers to industries that mainly provide consumer goods and make hand tools. According to the different raw materials used, can be divided into two categories:
1, light industry with agricultural products as raw materials, refers to the direct or indirect use of agricultural products as the basic raw materials of light industry. Mainly food manufacturing, beverage manufacturing, tobacco processing, textile, sewing, leather and fur production, paper and printing and other industries;
2, non-agricultural products as raw materials for light industry, refers to industrial products as raw materials for light industry. Mainly includes educational and sporting goods, chemical manufacturing, synthetic fiber manufacturing, daily-use chemical products, daily-use glass products, daily-use metal products, hand tools manufacturing, medical equipment manufacturing, cultural and office machinery manufacturing and other industries.
Natural rubber is used in which industry products?Rubber industry three major products: rubber shoes, offset tape, tires, in addition to automobile and ship machinery used on the sealing ring gasket sealing strip cushion, etc., and shock absorption products, there are many synthetic rubber to varying degrees to replace the natural rubber, in short, the need for dynamic sealing flexible sealing elastic sealing or deformation of the larger parts need rubber or natural rubber. In addition to say a condom is also natural rubber, only natural latex!
Stainless steel plate is mainly used in which industry products
Mainly divided into three categories: civil, military, industrial.
Civil: such as elevators, kitchen utensils, doors and windows, etc.
Military: a variety of weapons
Industrial: pressure vessels, environmental protection equipment, desalination equipment, etc.
Please adopt!