VAT adjustment of foreign trade production enterprises, summary of export tax rebates
2023/3/3 10:21:38
Q1: After tax rate adjustment, what should we pay attention to in export tax rebate declaration?
A: Notice of the Ministry of Finance and the State Administration of Taxation on the Adjustment of VAT Rate (Finance and Taxation [2018] No. 32) stipulates that since May 1, 2018, the tax rebate rate of export goods and services and cross-border taxable activities shall be adjusted, namely, the original 17% tax rebate rate shall be adjusted to 16%, the original 11% tax rebate rate shall be adjusted to 10%, and a transitional period of tax rebate rate shall be set. That is, the transition will take July 31, 2018 as the time point. Export enterprises should pay attention to the transitional policies when dealing with export tax refund:
For the export of goods and services, note: the export date shown in the declaration form shall be the transition time point.
1, the use of "free" foreign trade enterprises
(1) Goods and services exported on or before July 31, 2018
(2) Goods and services exported on and after August 1, 2018
The comprehensive service enterprises acting as export agents for production enterprises and acting as tax refund agents shall be subject to the above-mentioned foreign trade enterprises.
2, the use of "rebate" production enterprises
Goods and services exported on or before July 31, 2018 shall continue to apply for tax refund at the original tax rebate rate, that is, the original tax rebate rate of 17% shall continue to apply for tax rebate at 17%, and the original tax rebate rate of 11% shall continue to apply for tax rebate at 11%.
For goods and services exported on or after August 1, 2018, the tax rebate shall be applied for uniformly according to the adjusted tax rebate rate, that is, the original 17% tax rebate rate shall be applied for at the 16% tax rebate rate, and the original 11% tax rebate rate shall be applied for at the 10% tax rebate rate.
3. The tax rebate rate of other goods and services (15%, 13%, 9%, 6%, 5%) shall continue to be implemented in accordance with the original tax rebate rate.
Q2: I heard that the new policy cancels the production enterprise zero declaration, is it true?
A. Yes. According to Article 3 of the Announcement of the State Administration of Taxation on Issues related to Tax Rebate (Exemption) Declaration (No. 16, 2018), export enterprises or other units implementing the tax rebate method shall not file the current VAT Tax Return when declaring and handling export tax rebate (exemption). The export tax rebate declaration system has cancelled the control processing related to continuous declaration of the business of tax exemption, so that the production enterprises do not have to carry out "zero declaration" of export tax exemption. In the current month, the collection of no export documents or documents but inconsistent information are regarded as zero declaration. In other words, even if a production enterprise has declared export tax exemption before, if there is no export tax exemption business during the VAT tax return period, the production enterprise does not need to carry out "zero declaration" of export tax exemption.
Q3: After the new policy stipulates that the current "VAT Tax Return" will no longer be submitted, how should the export tax refund be declared?
A: According to the requirements of announcement No. 16, the function of entry of short form of VAT has been cancelled in the export tax refund declaration system, and instead the verification system has real-time access to VAT tax return information from the collection and management system. Therefore, enterprises that have not declared VAT are not allowed to declare tax exemption. That is, export enterprises must first declare VAT tax returns, and then carry out tax exemption declaration, and the order is just the opposite before the New Deal. In order to facilitate the calculation of the amount of tax refunded in the current month, the export tax refund declaration system still retains three data modules for the input of VAT tax return: the method of exemption, credit and refund of export sales accumulative, the method of exemption of input tax cannot be deducted, and the final reserve tax.
Q4: After the adjustment, what are the changes of tax refund for foreign trade enterprises?
A: Announcement No. 16 has adjusted the format and content of the filing form. The filing form is composed of three parts: enterprises fill in the form by themselves, tax authorities extract the tax registration information, and tax authorities fill in the form. All items in the archival filing form before adjustment need to be filled in by enterprises. In the archival filing form after adjustment, enterprises do not need to fill in the relevant information of enterprises already obtained by tax authorities (involving 15 items in the archival filing form). Matters that need to be defined in the administration of tax authorities should be filled in by tax authorities (involving 10 items in the archival filing form). It greatly reduces the workload and difficulty for enterprises to fill in the record form, and only 17 items need to be filled out by enterprises, making it more convenient for enterprises to apply for tax refund (exemption) for the record.
Q5: How to declare the tax refund for the goods exported during the period of the general taxpayer for the enterprises registered as small-scale taxpayers?
A: According to Article 1 of the Announcement of the State Administration of Taxation on the Issue of Export Tax Rebate (Exemption) on the Unification of the Standards for Small-scale Taxpayers (No. 20, 2018) : If a general taxpayer is registered as a small-scale taxpayer, it shall continue to declare and handle related matters of export tax rebate (exemption) in accordance with the current regulations when exporting goods and services subject to VAT rebate policy and cross-border taxable behavior of VAT zero tax rate occurs during the period of general taxpayer. The export of goods, services and services by the newly registered taxpayers shall be subject to the VAT exemption provisions, and the VAT tax declaration shall be made in accordance with the relevant provisions of the current small-scale taxpayers.
