关键词: 出口退税, 海外石油化工项目, 投资影响, 对外承包工程

Abstract: A large amout of equipment and materials in overseas petrochemical projects contracted by Chinese engineering companies are purchased from China. For domestic equipment and materials exported to other countries, the companies will get tax refund for value added tax. Export tax rebate, as an important means to promote export trade, also has an important impact on the procurement cost of project. This paper classifies and identifies the HS code and export tax rebate rate of typical equipment and materials in petrochemical projects based on the structure of estimate and the Customs Import and Export Tariff of the People’s Republic of China, and calculates the general export tax rebate rate of project level and discipline level, providing reference for the investment estimate of future overseas petrochemical projects

Key words: export tax rebate, overseas petrochemical project, impact on investment, foreign contracting project