财政部关于出口应税消费品有关消费税会计处理问题的复函

财会四字[1994]4号
颁布日期：19940302 　实施日期：19940302 　颁布单位：财政部

CaiKuaiSiZi [1994] No.4

March 2，1994

According to the Interim Regulations of Consumption Tax and Rules of Implementation for it and Concrete Provisions on Tax Refund of the Export Goods， the export dutiable consumables of taxpayers can be exempted. There are two ways of exemption： direct duty-free and granting refund after paid first.

The manufacturing enterprises export directly the export dutiable consumables can be granted direct duty-free. If goods are refused by the customs or sent back after exporting， the enterprises need not pay the tax in arrears at that time with the approval of the local taxation institution in charge and pay the consumption tax after the goods are transferred to be sold at home.

If the manufacture enterprises deal in the export dutiable consumables through the foreign trade enterprises， the tax should be paid first and then refunded. It means that the manufacture enterprises pay the consumption tax and apply the tax institution for refund after the foreign trade enterprises declare at the customs. The refund should be returned to the manufacture enterprises by the foreign trade enterprises that deal in exporting the goods as an agent of the manufacture enterprises. The refund can be owned by the foreign trade enterprises to which the manufacture enterprises sell the goods. If goods are refused by the custom or sent back after refund， the foreign trade enterprises should apply promptly the local tax institutions in charge for paying the consumption tax that has been refunded according to the related regulations. With regards to the enterprises dealing in exporting as the agent of the manufacture enterprises， the tax should be paid by the manufacture enterprises.

The reason why tax is paid first and then refunded is that the consumption tax belongs to the tax category in the production field. The consumption tax should not be levied on the goods that have come out of the field of production and entered into the field of circulation. When the foreign trade enterprises by themselves or acting as the agent independently deal with exporting the goods sold by the manufacture enterprises， it shows that the goods have been out of the production field. If the goods are sold at home instead of exported， the foreign trade enterprises need not pay the consumption tax. Therefore that consumption tax of the goods are paid by the manufacture enterprises while leaving the production field and refunded after exporting can strengthen the source of tax and prevent the loss of taxes. If goods are refused by the custom or sent back after refund， the foreign trade enterprises should apply the local taxation institution in charge for paying the consumption tax in time. If the dutiable consumer goods sent back are exported again， refund can be applied after custom declaration. If hereinabove goods are sold at home， consumption tax should not be levied any longer.