1 thought on “The latest policy of export tax refund”
Angie
Recently, the state has adjusted the export refund (exemption) tax policy, and in accordance with the "Notice of the State Administration of Taxation and Consumption Tax Policy on Export Cargo Labor Service VAT and Consumption Tax" (Cai Tax [2012] No. 39), and the State Administration of Taxation on the release of (the State Administration of Taxation Announcement of export cargo labor service value -added tax and consumption tax management measures "(2012 No. 24) documents, from July 1, 2012 (declaration export date), affecting the export refund (exemption) tax policy: . Enterprise declaration refund (exemption) tax declaration period: The date of the date of the production enterprise for the export of the goods to the goods declaration will be within April 30 of the various VAT tax declarations; From the next month to April 30 of the following year. . Export cargo services for the applicable value -added tax exemption policy (1) Increase the scope of tax exemption: 1. 2. Non -name -producing enterprises exported to the same self -production goods. 3. Foreign trade enterprises have obtained ordinary invoices, waste materials acquisition vouchers, agricultural products acquisition invoices, and government non -tax receipts. 4. Exporting enterprises or other units failed to declare in accordance with regulations or did not make up for the VAT withdrawal (free) tax vouchers. Export goods for export goods for VAT (exemption) taxes internally. (2) The export cargo services for export goods that are not declared within the prescribed time limit. (3) The value -added tax refund (free) tax has been declared, but it has not replenished the export cargo labor services to the tax authority withdrawn from the tax authority within the time limit prescribed by the State Administration of Taxation. (2) Export cargo labor services for value -added tax exemption policies shall not be deducted and refunded by its input tax, and the cost shall be transferred to the cost. (3) Export cargo services for exported goods with a value -added tax exemption policy. If export companies or other units are exempt from tax exemption and shall be levied at domestic sales, a written report shall be submitted to the competent tax authority. Do not change inside. (4) Exporting enterprises applying for tax -exempt policies for goods and labor services shall apply to the competent tax authorities in the export or sales of VAT tax tax declarations in the export or sales of the next month. The Table ", if the tax exemption shall be declared in accordance with regulations during the specified tax declaration period, it shall be deemed to be deemed to have VAT and consumption taxes for domestic goods, processing and repair, repair and repair labor services. . Export cargo services for the application for value -added taxation policies (1) The scope of application. rn1.出口企业出口或视同出口财政部和国家税务总局根据国务院决定明确的取消出口退(免)税的货物[不包括来料加工复出口货物、中标机电产品、列名原材料、 Enter the hydropower and marine engineering structures in special areas]. 2. Exporting enterprises or other units sell to living consumer goods and transportation tools in special areas. 3. Exporting enterprises or other units were stopped by tax refunds to be exported to the tax refund for the export tax refund. 4. Exporting enterprises or other units provide cargo for false filing documents. 5. Exporting enterprises or other units VAT refund (free) tax vouchers have forged or false goods. 6. Exporting enterprises or other units did not declare tax exemptions within the prescribed period of the State Administration of Taxation and export cigarettes that were reviewed by the competent tax authority. 7. Exporting enterprises or other units have one of the following export cargo labor services: (1) Tax (free) tax vouchers of the blank export cargo declaration, export receipt and check -in orders, etc. In addition to the signing of the cargo generation company, customs clearance bank, or other units or individuals other than the freight forwarding company (provided or other related certificates) designated by the overseas importer. (2) Exporting in the name of self -employment, its export business is essentially completed by units or individuals other than the enterprise invested by the enterprise and its investment. (3) Exit in the name of self -employment, the same batch of goods exported to sign a purchase contract, but also signed an agency export contract (or agreement). (4) After the export cargo is checked, it or entrusts the cargo carrier to modify the name and specifications of the shipping bill of shipping or other transportation documents of the cargo after the customs. Or other transportation documents do not match the content. (5) If you are exported in the name of self -employed, but do not bear one of the risks of exported goods, the risk of receipt or tax refund, that is, the quality problem of the export goods does not bear the claim responsibility for the purchase party Except for the offenders); do not assume the responsibility that cannot be verified without receiving the payment on time (except for those agreed in the contract in the contract); Tax refund responsibility. (6) It does not substantially participate in export business activities, accepts and engaged in other export business introduced by the middlemen, but it is still exported in the name of self -employment. (2) Calculation of value -added tax. 1. General taxpayer export goods Ipay tax amount = (export cargo offshore price-amount of imported materials for export cargo consumption, bonded import material amount) ÷ (1 applicable tax rate) × applicable tax rate 2. Small -scale taxpayer export goods The taxable amount = export cargo offshore price ÷ (1 collection rate) × levy rate 3. Export companies should calculate domestic goods and value -added tax levy The production cost and main business cost of export goods. . Exporting enterprises and other units exported goods, if more than 80%of the cost of raw materials are gold, platinum, silver, diamonds, gems, jade and pearls and other raw materials, the value -added tax and consumption tax policy of this raw material shall be implemented. The value -added tax refund rate of the above -mentioned export goods is the corresponding tax refund rate of the tax refund rate of the export cargo labor service tax refund rate. 5. The export of foreign trade enterprises entrusts the tax calculation basis for processing and repaired goods to be refunded (exempt from) taxes for tax refund (exemption), and the amount indicated for processing repair and repair cost VAT invoices. Foreign trade enterprises shall sell the raw materials used by processing and repair and repair (except the feed processing customs bonded imported materials) for priced sales to the production enterprises that are trusted, repair and repair, and the cost of processing and repair and repair. bill. 6. If the goods imported by foreign trade enterprises, if they need to be exported, they can apply for export tax refund by the customs import of VAT. 7. The scope of expanding the scope of tax refund of the purchase of goods in production enterprises has increased the goods related to the production and business activities of the company. Fortune Tax (2012) Annex 4: The never incurred export tax refund, virtual VAT invoices or agricultural products acquisition invoices, virtual VAT invoices (goodwill obtaining false value -added tax for VAT Except for invoices) Outlets that are exported by production enterprises with the following conditions are also available to the applicable VAT refund (free) tax refund (free) tax refund (1) general VAT taxpayer qualifications for the applicable value -added tax refund (1) (2) It has continued to operate for 2 and 2 years. (3) Tax credit level A level. (4) The sales of the previous year were more than 500 million yuan. (5) The goods exported exported exported exported to the enterprise are similar or related to their own goods. 8. Production enterprise export cargo labor services (except for feed processing and export goods) The tax calculation basis for the value -added tax refund (exemption) tax is the actual offshore price (FOB) of export cargo labor services. The actual offshore price shall be subject to the offshore price on the export invoice, but if the export invoices cannot reflect the actual offshore price, the competent tax authority shall have the right to approve it. 9. Exporting enterprises have both applicable value -added tax exemption projects, as well as value -added taxes, which are retired, first levy and then refund projects. Tax calculation. Exporting enterprises shall calculate the VAT deduction project and the value -added tax, which will be levied immediately, first levy and then refund the project, and apply for a value -added tax, which will be levied immediately, levy first, and then refund the tax refund policy. It the amount of input tax for the value -added tax is to be levied or levied first or the first refund project cannot be divided, calculated according to the following formulas: The cannot be divided into the amount of input tax for the value -added tax, that is, the return, or levied first and then refunded first. Part of the project = the total amount of input tax that cannot be divided in the month × Value -added tax for the month is the return or first levy, first redeemed the project sales ÷ the total sales of the month, the total turnover of the month, the total turnover . (1) It is regarded as the provisions of the 50%approval of self -produced products in the month of self -produced products; (2) The review period of small enterprises and new export business is 12 months; (3) The application and approval of the application and approval of export goods refund (exemption) tax declaration; (4) The export of foreign trade enterprises is deducted from the deduction of domestic goods input tax deductions.
Recently, the state has adjusted the export refund (exemption) tax policy, and in accordance with the "Notice of the State Administration of Taxation and Consumption Tax Policy on Export Cargo Labor Service VAT and Consumption Tax" (Cai Tax [2012] No. 39), and the State Administration of Taxation on the release of (the State Administration of Taxation Announcement of export cargo labor service value -added tax and consumption tax management measures "(2012 No. 24) documents, from July 1, 2012 (declaration export date), affecting the export refund (exemption) tax policy:
. Enterprise declaration refund (exemption) tax declaration period: The date of the date of the production enterprise for the export of the goods to the goods declaration will be within April 30 of the various VAT tax declarations; From the next month to April 30 of the following year.
. Export cargo services for the applicable value -added tax exemption policy
(1) Increase the scope of tax exemption:
1.
2. Non -name -producing enterprises exported to the same self -production goods.
3. Foreign trade enterprises have obtained ordinary invoices, waste materials acquisition vouchers, agricultural products acquisition invoices, and government non -tax receipts.
4. Exporting enterprises or other units failed to declare in accordance with regulations or did not make up for the VAT withdrawal (free) tax vouchers. Export goods for export goods for VAT (exemption) taxes internally.
(2) The export cargo services for export goods that are not declared within the prescribed time limit.
(3) The value -added tax refund (free) tax has been declared, but it has not replenished the export cargo labor services to the tax authority withdrawn from the tax authority within the time limit prescribed by the State Administration of Taxation.
(2) Export cargo labor services for value -added tax exemption policies shall not be deducted and refunded by its input tax, and the cost shall be transferred to the cost.
(3) Export cargo services for exported goods with a value -added tax exemption policy. If export companies or other units are exempt from tax exemption and shall be levied at domestic sales, a written report shall be submitted to the competent tax authority. Do not change inside.
(4) Exporting enterprises applying for tax -exempt policies for goods and labor services shall apply to the competent tax authorities in the export or sales of VAT tax tax declarations in the export or sales of the next month. The Table ", if the tax exemption shall be declared in accordance with regulations during the specified tax declaration period, it shall be deemed to be deemed to have VAT and consumption taxes for domestic goods, processing and repair, repair and repair labor services.
. Export cargo services for the application for value -added taxation policies
(1) The scope of application. rn1.出口企业出口或视同出口财政部和国家税务总局根据国务院决定明确的取消出口退(免)税的货物[不包括来料加工复出口货物、中标机电产品、列名原材料、 Enter the hydropower and marine engineering structures in special areas].
2. Exporting enterprises or other units sell to living consumer goods and transportation tools in special areas.
3. Exporting enterprises or other units were stopped by tax refunds to be exported to the tax refund for the export tax refund.
4. Exporting enterprises or other units provide cargo for false filing documents.
5. Exporting enterprises or other units VAT refund (free) tax vouchers have forged or false goods.
6. Exporting enterprises or other units did not declare tax exemptions within the prescribed period of the State Administration of Taxation and export cigarettes that were reviewed by the competent tax authority.
7. Exporting enterprises or other units have one of the following export cargo labor services:
(1) Tax (free) tax vouchers of the blank export cargo declaration, export receipt and check -in orders, etc. In addition to the signing of the cargo generation company, customs clearance bank, or other units or individuals other than the freight forwarding company (provided or other related certificates) designated by the overseas importer.
(2) Exporting in the name of self -employment, its export business is essentially completed by units or individuals other than the enterprise invested by the enterprise and its investment.
(3) Exit in the name of self -employment, the same batch of goods exported to sign a purchase contract, but also signed an agency export contract (or agreement).
(4) After the export cargo is checked, it or entrusts the cargo carrier to modify the name and specifications of the shipping bill of shipping or other transportation documents of the cargo after the customs. Or other transportation documents do not match the content.
(5) If you are exported in the name of self -employed, but do not bear one of the risks of exported goods, the risk of receipt or tax refund, that is, the quality problem of the export goods does not bear the claim responsibility for the purchase party Except for the offenders); do not assume the responsibility that cannot be verified without receiving the payment on time (except for those agreed in the contract in the contract); Tax refund responsibility.
(6) It does not substantially participate in export business activities, accepts and engaged in other export business introduced by the middlemen, but it is still exported in the name of self -employment.
(2) Calculation of value -added tax.
1. General taxpayer export goods
Ipay tax amount = (export cargo offshore price-amount of imported materials for export cargo consumption, bonded import material amount) ÷ (1 applicable tax rate) × applicable tax rate
2. Small -scale taxpayer export goods
The taxable amount = export cargo offshore price ÷ (1 collection rate) × levy rate
3. Export companies should calculate domestic goods and value -added tax levy The production cost and main business cost of export goods.
. Exporting enterprises and other units exported goods, if more than 80%of the cost of raw materials are gold, platinum, silver, diamonds, gems, jade and pearls and other raw materials, the value -added tax and consumption tax policy of this raw material shall be implemented. The value -added tax refund rate of the above -mentioned export goods is the corresponding tax refund rate of the tax refund rate of the export cargo labor service tax refund rate.
5. The export of foreign trade enterprises entrusts the tax calculation basis for processing and repaired goods to be refunded (exempt from) taxes for tax refund (exemption), and the amount indicated for processing repair and repair cost VAT invoices. Foreign trade enterprises shall sell the raw materials used by processing and repair and repair (except the feed processing customs bonded imported materials) for priced sales to the production enterprises that are trusted, repair and repair, and the cost of processing and repair and repair. bill.
6. If the goods imported by foreign trade enterprises, if they need to be exported, they can apply for export tax refund by the customs import of VAT.
7. The scope of expanding the scope of tax refund of the purchase of goods in production enterprises has increased the goods related to the production and business activities of the company. Fortune Tax (2012) Annex 4:
The never incurred export tax refund, virtual VAT invoices or agricultural products acquisition invoices, virtual VAT invoices (goodwill obtaining false value -added tax for VAT Except for invoices) Outlets that are exported by production enterprises with the following conditions are also available to the applicable VAT refund (free) tax refund (free) tax refund (1) general VAT taxpayer qualifications for the applicable value -added tax refund (1)
(2) It has continued to operate for 2 and 2 years.
(3) Tax credit level A level.
(4) The sales of the previous year were more than 500 million yuan.
(5) The goods exported exported exported exported to the enterprise are similar or related to their own goods.
8. Production enterprise export cargo labor services (except for feed processing and export goods) The tax calculation basis for the value -added tax refund (exemption) tax is the actual offshore price (FOB) of export cargo labor services. The actual offshore price shall be subject to the offshore price on the export invoice, but if the export invoices cannot reflect the actual offshore price, the competent tax authority shall have the right to approve it.
9. Exporting enterprises have both applicable value -added tax exemption projects, as well as value -added taxes, which are retired, first levy and then refund projects. Tax calculation. Exporting enterprises shall calculate the VAT deduction project and the value -added tax, which will be levied immediately, first levy and then refund the project, and apply for a value -added tax, which will be levied immediately, levy first, and then refund the tax refund policy.
It the amount of input tax for the value -added tax is to be levied or levied first or the first refund project cannot be divided, calculated according to the following formulas:
The cannot be divided into the amount of input tax for the value -added tax, that is, the return, or levied first and then refunded first. Part of the project = the total amount of input tax that cannot be divided in the month × Value -added tax for the month is the return or first levy, first redeemed the project sales ÷ the total sales of the month, the total turnover of the month, the total turnover
. (1) It is regarded as the provisions of the 50%approval of self -produced products in the month of self -produced products;
(2) The review period of small enterprises and new export business is 12 months;
(3) The application and approval of the application and approval of export goods refund (exemption) tax declaration;
(4) The export of foreign trade enterprises is deducted from the deduction of domestic goods input tax deductions.