The company is considering engaging in transshipment trade business and is asking whether transshipment trade can qualify for tax rebates and the reasons. The best answer points out that transshipment trade generally cannot qualify for tax rebates because export tax rebates are for goods actually exported from the country and that have paid circulation taxes domestically, while transshipped goods are not substantially processed or produced domestically and do not incur taxable behavior, thus not meeting the requirements for tax rebates.
Can bonded zone transshipment trade enjoy tax rebates? Come and find out!
Resolved
Our company is involved in bonded zone transshipment trade and has been unclear about whether tax rebates are possible in this area. We would like to ask everyone, does bonded zone transshipment trade qualify for tax rebates? If so, what conditions need to be met, and what is the process? We hope that knowledgeable friends can help provide a detailed answer. Thank you very much!
Trade Expert Insights Answers
Bonded zone transshipment trade generally does not qualify for tax rebates. Transshipment trade refers to the buying and selling of import and export goods in international trade that does not occur directly between the producing country and the consuming country, but rather through a third country. In bonded zone transshipment trade, the goods only circulate within the bonded zone and do not actually enter the domestic consumption link, thus not meeting the requirements for export tax rebates. Export tax rebates are primarily for situations where goods have actually left the country and are sold to overseas entities or individuals, and where VAT and consumption tax have been paid domestically. However, if goods move from the bonded zone into China and relevant import procedures are completed with import duties paid, and then re-exported, tax rebates can be applied for if conditions are met. For specific operations, you can consult professional institutions like Zhongmaoda, who can provide more detailed guidance.
Bonded zone transshipment trade does not get tax rebates because the goods are not truly exported abroad; they are merely circulated within the bonded zone, which differs in nature from general exports for consumption abroad.
Generally, no tax rebates are given. Tax rebates require a complete chain of actual export of goods. Transshipment trade in a bonded zone is just a transition and not a true export, therefore not meeting the conditions for tax rebates.
No tax rebates. Transshipment trade in a bonded zone is simply a change of location for storing and circulating goods; it does not meet the requirements for goods leaving the country stipulated for export tax rebates.
Bonded zone transshipment trade cannot enjoy tax rebates. Export tax rebates emphasize the actual departure and sale of goods abroad. Goods in transshipment trade do not truly leave the country and enter the consumption market, so it is not possible.
No tax rebates. Transshipment trade merely uses the bonded zone for transit of goods, and the goods do not achieve true export status, thus not fulfilling the prerequisites for tax rebates.
Bonded zone transshipment trade usually cannot get tax rebates because it does not meet the conditions for goods export and consumption stipulated for export tax rebates; it is merely circulation within the bonded zone.
No tax rebates. Goods in transshipment trade in a bonded zone have not achieved actual export consumption and do not meet the export tax rebate standards.
Under normal circumstances, bonded zone transshipment trade does not qualify for tax rebates, as the goods have not completed the process of export sale to foreign countries and do not meet the conditions for tax rebates.
Bonded zone transshipment trade does not get tax rebates because it does not comply with the relevant regulations for export tax rebates regarding the actual departure and sale of goods abroad.