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Small-scale VAT taxpayers
Administration of export goods duty-free (Provisional) under the \Rebates (Exemption) Rules on Several Issues \In order to regulate small-scale VAT taxpayers (hereinafter referred to as small-scale taxpayers) export goods duty-free management, development of this approach.
Site Analysis: Administration of specific small-scale VAT taxpayers approach in the management of the implementation of export goods will remain free, and the corresponding tax calculation method does not change.
a small-scale taxpayers shall be completed within the stipulated period, \
Site Analysis: The first document clearly defines the small-scale VAT taxpayers to the tax authorities identified for duty-free export of goods.
present throughout the country Refund (exemption) finds that management is different for specific locations, please contact the local tax authorities.
has handled the registration of foreign trade operators of small-scale taxpayers, tax exemption for export of goods is recognized for the period of foreign trade operators within 30 days from the date of registration. Should declare the following information:
(a) the tax registration certificate (examination by the tax authorities);
(b) affix the special seal for record registration of \[link widoczny dla zalogowanych]na Customs import and export goods declaration registration certificate of the consignee or consignor.
Site Analysis: The file identified for duty-free goods for export to the corresponding note, here is important to note that the time limit for \recognized authority for export goods duty-free. But the document does not extended after the corresponding regulations, also apply if the enterprise in the previous registration of foreign trade operators, then the corresponding time limits?
website suggestions:
1. If the business is newly established foreign trade operators Registration, then the documents in strict accordance with regulations to export goods duty-free found, according to documents the implementation of the start time, January 1, 2008 after the process registration of foreign trade operators, according to documents executed. Not in conformity with the documents to avoid the adverse impact on business.
2. In the January 1, 2008 for foreign trade operators prior to registration of the enterprises, but also to the tax authorities as soon as possible for export goods duty-free finds that while the staff that the tax authorities \days because of foreign trade operators for early registration, and file out of the night. \
export tax rebates for business in more than one time period is for the export enterprises to keep in mind, otherwise it will bring direct economic losses to the enterprise.
specific period of time, see China's net export tax rebate consulting relevant content.
did not apply for registration of foreign trade operators of small-scale exports of goods entrusted to taxpayers for the period identified export goods duty-free is the first export agreement signed by the agency within 30 days. Should declare the following information:
(a) the tax registration certificate (examination by the tax authorities);
(b) export agency agreement.
Site Analysis: The file does not handle this part of the registration of foreign trade operators, the use of entrusted export enterprises identified for duty-free export of goods are described, the time limit is also 30 days.
website suggestions:
1. If the January 1,[link widoczny dla zalogowanych], 2008 exports by enterprises, then to conduct business in strict accordance with the provisions of the file, the file does not comply and avoid a negative impact on business.
2. In the January 1, 2008 export enterprises before the commission, but also to the tax authorities as soon as possible for export goods duty-free finds that while the staff that the tax authorities, \for the early, and the file out of the night. \
3. If the file before the introduction of some enterprises because of the provisions of the agency do not know, there is no agreement with the trustees, please retroactive agreement with the trustees as soon as identified for duty-free export of goods.
file first identified on the export of goods duty-free provisions for a clear, sites proposed to the tax authorities for enterprises must export goods duty-free finds and report the work carried out in accordance with the provisions of the file.
If enterprises do not identified for duty-free export of goods, then the business will not be able to export goods duty-free return, the tax authorities in accordance with the customs export declaration information to check export of goods but not to the tax authorities for declarations, export declarations will depend not with the domestic processing.
II, has been identified for duty-free exports of small-scale taxpayers, it finds that changes the content to be changed since the approval of the relevant administrative authority within 30 days from the date of holding the relevant documents of export goods duty free to apply for the tax authorities identified Changes procedures.
Site Analysis: Article II of the document is to specify the basic information as businesses change to the tax authorities not only need to change, but also need to make changes to the tax authorities. This is handled with the company before the business is different.
current through the first phase of the three major systems integrators in the country have basically the application of integrated collection and management systems, value-added tax invoice management system, the export tax rebate management system data convergence has been achieved, the taxpayers basic information can be integrated through the system by a combination of collection system passed to the export tax rebate management system.
Third, small-scale taxpayers in a dissolution, bankruptcy, revocation shall be for the cancellation of tax registration, should first write-off of its export goods duty-free finds, and then apply for cancellation of tax registration; small-scale taxpayer other export goods should be terminated according to law tax matters identified but do not require cancellation of tax registration, should be declared in the authorities or the termination of the tax authorities within 15 days from the date of application for cancellation of export tax exemption identified.
Site Analysis: Article III of the document is to specify the company for cancellation of tax registration of the order. Shall refund the documented first recognized authority for cancellation of export goods duty-free, when the export duty-free business after all dealt with for tax write-off.
be noted here is identified for cancellation of export goods duty-free, the need for companies to process all export duty-free business, for not reporting, verification, and so no data is processed before export goods duty-free finds for cancellation.
Fourth, small-scale self-employed taxpayers, after the declaration of export goods, shall apply for the issue of customs declaration of export goods (export tax rebates), and timely Login \General Administration of Customs on the opening of \
Site Analysis: Article IV of document is very important for the enterprise is directly related to export tax reporting, auditing the customs export declaration information is complete, if approved, shall be declared tax-free write-off, directly affect the economic efficiency of enterprises.
enterprises must keep in mind:
exports of goods, be sure to go through the \timely delivery to the tax authorities, the export tax rebate will be processed by the timely application,[link widoczny dla zalogowanych], the data is referred to as the export tax rebate 001 of the export declaration data.
in the export tax rebate management, application of the export declaration data have many forms, including: 001,002,003, customs statistics (including exports and imports) and the calibration of the export declaration data, export all the data including data, can effectively control the export situation.
details of electronic information, see Advisory Network of China export tax rebate and export tax rebate from the entry to the master three-dimensional books.
five, small-scale self-employed taxpayers, or entrust the export goods, shall be month to the competent tax authorities for VAT tax return, provide a \hereinafter referred to as \
Site Analysis: Article clearly document the specific time of export duty-free to declare, after the export of goods, in this month's reporting period to reporting to the tax authorities to provide \reporting data.
now manage different parts of the actual business process, in accordance with the requirements for the local tax authorities.
tax authority accepting tax declaration, the response to \duty-free sales \After the match by checking the \Such as checking does not match, or \
Site Analysis: Description of the tax authorities accepted the declaration of the corresponding duty-free business processing rules, and this is important to note that our business should be in the declaration must ensure that the reporting of data quality, otherwise it will cause a tax rate of multiple-entry business increase between the Tax costs.
the competent tax authorities of tax returns received by 15 departments should be in the same month (every holidays), the signature of the \.
Site Analysis: Description of the tax authorities accepted the declaration of the corresponding duty-free business processing rules, and this is important to note that our business should be in the declaration must ensure that the reporting of data quality, otherwise it will cause a tax rate of multiple-entry business , the increased tax handling costs.
of the current situation may not be achievable in the short term by the tax authorities will \return \
specific requirements management process in accordance with local tax authorities.
six, small-scale taxpayers shall be collected on the export of goods on export certificates, fill out the \list of goods declared tax-free write-off \period (1-15 days per month reporting period), with the following information to the competent tax authority (the department responsible for export tax refund, or positions) on a monthly basis to write off tax-free return of goods for export, and also submit verification of export goods duty-free electronic reporting of data:
Site Analysis: The file is to specify the Article How to handle the export business tax write off business. Export business and the general taxpayer to write off tax-free receipt of all documents, similar to pre-export duty-free return of paper documents when the missing data, collected post-treatment.
paper documents are complete, does not mean you can write off for tax-free business, also need to complete before the electronic information services for export tax write off.
reporting time period tax write-off day of the export customs declaration within four months from the month following each reporting period, where the export declaration is the declaration of goods on the \export, companies in 4 months to write off for tax reporting.
What is a \card. If the business in the early declaration documents are complete, it is not related to the late \In the month that exports of goods within 4 months, companies must report the receipt of all previous documents and conduct.
1. export invoices;
2. small-scale export of goods should provide taxpayers with additional information; include:
(1) export goods declaration (export tax rebate);
site Jane Analysis: paper in a joint declaration was designed to handle export tax rebate, exports of goods referred to here refers to the joint declaration.
(2) export proceeds verification form (export tax rebate.) The declaration of export goods has not exchange earnings, export goods declaration in 180 days from the date of verification for export orders (export tax rebates); in the pilot declared Refund (Exemption) exemption from export proceeds to provide paper verification forms in areas of the implementation of \Single-export verification of export goods duty-free electronic data audit; are forward exchange earnings, should be provided in accordance with the provisions of the existing forward foreign exchange export tax rebate certificate.
Site Analysis: The file is mainly for the management of foreign exchange verification form instructions.
According to the paper, we will exchange the verification form is divided into two cases, one is the implementation of \
1. the implementation of \to be deemed as a foreign exchange verification, you can write off the normal tax exemption for export business.
If the exchange of electronic information missing verification forms, according to documents provided to write off the tax authorities will issue a single electronic information exchange query notice to the enterprise, from business case to the SAFE query information.
general corporate foreign exchange earnings to write off a single time is 180 days, six single-exchange earnings to write off foreign exchange for 90 days, please timely receipt of all enterprises according to their own foreign exchange verification form, or it will not be tax deductible.
2.
traditional foreign exchange verification of such enterprises (regional) enterprises need to provide a paper verification form, the general business exchange earnings of 180 days, six companies of the 90-day exchange earnings.
What is the \> 1. Tax credit rating for the C-or D-class;?
2. is not within the prescribed time limit for export rebates (exemption) registration;?
3. financial and accounting systems, and the daily export declaration Refund (Exemption) tax errors or inaccuracies many times the situation;?
4. for export rebates (exemption) registration of less than one year;?
5. there is tax evasion, evading taxes recovered, fraudulent export tax rebates, tax resistance, forging VAT receipts and other tax-related violations recorded;?
6. a violation of tax laws, regulations and export rebates (exemption) regulations of other acts.
3. Small-scale taxpayers entrust the export of goods other information to be provided; include:
(1) proof of export goods agent;
(2) agents of export agreements;
(3) export goods declaration Single (export tax rebate) or a copy;
(4) export proceeds verification form (export tax rebate) or copy. Export proceeds verification form (export tax rebate) to provide requirements and the small-scale export of goods to provide taxpayers the same as.
Site Analysis: File export business for the agency to illustrate the need for attention: the need to provide declarations (export tax rebates), foreign exchange verification form (export tax rebate) the original or a copy,[link widoczny dla zalogowanych], that is, enterprises must Good corporate communications with the trustee, timely declarations and verification form (original or copy) to provide.
4. the competent tax authorities require additional information.
VII, the competent tax authorities in accepting the taxpayer's tax write-off small-scale return, the taxpayer should check the small-scale paper-based documents are complete reporting, auditing taxpayers, small-scale paper-based documents and provided \taxpayers to write off the scale of exports of goods declared tax-free list \. The audit is correct, in the \level) approved by the tax authorities tax write-off according to the audit results (delegated power to approve the export tax rebate, except in pilot regions).
Site Analysis: The file is to specify the Article VII of the business tax write-off the tax authorities to declare the contents of manual review.
eight, small-scale taxpayers in accordance with regulations prior to export goods duty-free export of goods identified, where the tax filing deadline to declare tax-free write-off write-off, the tax authorities can be provided for approval of tax-free; any tax write off more than declare period, the tax authorities will not be approved tax-free.
Site Analysis: The file in the process of Article VIII of the identified export goods duty-free exports of goods before the declaration of how the tax exemption for export are described.
understand the need for the combination of which documents the execution until the time of this document, this document is January 1, 2008 began the implementation of the business in 2007 that is not affected in this document, January 1, 2008 Exports of goods in accordance with the documents after the regulations.
little effect in the near future by which the actual passage of time, which will show impact.
such as XX company (small-scale VAT taxpayers) on May 15, 2008 occurred in the export duty-free goods for export have not yet identified,[link widoczny dla zalogowanych], then XX companies should waste no time do the following:
1. in 2008 on June 15, you must hold the relevant material (see Regulations Article) identified for export goods duty-free;
2. ended September 2008 reporting period, XX companies have collected all the documents to the competent tax authorities tax write-off declaration. Otherwise, you will not be accepted
tax return the tax authorities, businesses directly affected the economy.
nine, not by the small-scale taxpayers shall comply with the deadline to declare for tax write-off procedures, within the time limit in the declaration of the competent tax authorities a written application for tax write-off extension of reasonable grounds to declare, upon approval, may be extended 3 months to write off for tax reporting procedures.
Site Analysis: File Article IX provides that if an enterprise can not complete the write-off by declaration, the enterprise may apply for extension, extend the period of 3 months.
1. companies must submit a written reasonable grounds, an extension is granted until the tax authorities;
2. for the same extension of a business can raise only one application can not be extended on the basis of mention in the application for extension. Can be understood as an extension application is approved, companies reported the longest period of 7 months and months.
ten, the following small-scale taxpayers exporting goods, except as otherwise provided, shall be subject to VAT. The following goods for the taxable consumer goods, if the taxpayer for the production of small-scale enterprises, but also the levy of consumption tax.
Site Analysis: Article file export is not that small-scale taxpayers are tax-free, there is a corresponding situation should be subject to VAT and consumption tax.
(a) the state will not refund (exemption) value-added tax, consumption tax, goods;
Site Analysis: According to the Administration of the implementation of export tax rebate rate library, please refer to the Chinese export tax rebates Advisory Network and the \commodity code and tax rate Quick Reference. \
(b) have not been declared tax-free goods;
site analysis: refers to exports of goods within the prescribed time the tax authorities not to declare for export goods duty-free business.
(c) is not within the prescribed period for the goods declared tax-free write-off;
site analysis: the prescribed time limit
(d) had declared for tax write-off, but not provided for the tax authorities provide evidence of the goods;
Website Analysis: In the month after the export of goods within 4 months without receipt of all documents and no extension of the application.
extension approval, 7 months without receipt of all documents.
(e) by the competent tax authorities not to approve the tax write-off of export goods;
(VI) is not issued within the prescribed period to declare \
Site Analysis:
\agreement issued to the competent tax authorities for \in writing within 60 days reasonable grounds, or above by the tax authorities and city approval, may be extended 30 days, proof of application for issuance of export agent.
detailed requirements see \Notice \RMB exchange of goods fob × premium) ÷ (1 + tax rate) × tax rate
2. apply tax Consumption tax is calculated
(1) to implement tax measures the amount on volume of export of taxable consumer goods
apply tax Consumption tax = the number of exported taxable consumer goods × consumption tax unit tax
(2) the implementation of measures from the tax rate on taxable consumer goods exports to apply tax Consumption Tax
= (FOB price of exported taxable consumer goods × Exchange of RMB premium) ÷ (1 + VAT tax rate) × applicable tax rate consumption tax
(3) the implementation of quantity and combination of ad valorem tax rate on taxable consumer goods exports means
? consumption tax payable = exported taxable Candidates × number of units of consumer goods, tax + consumption tax (FOB price of exported taxable consumer goods × RMB exchange premium) ÷ (1 + VAT tax rate) × applicable tax rate consumption tax
Site Analysis: The above formula, the enterprise can understand the formula know how to calculate the appropriate tax authorities tax.
the fob export goods and the export volume of export invoice or FOB exports prevail (export agent, export invoices can be issued by the Principal or issued by the trustees), if the conditions of export prices to other prices of transactions, the provisions of the accounting system should be allowed to deduct is reduced by export sales of freight, insurance, commission and so on. if the export is not a true reflection of the invoice or FOB export volume small-scale taxpayers shall be FOB exports or real reporting, tax authorities have the right to \regulations be approved.
Site Analysis: Key to note that \FOB export price or the invoice number on the subject, but the actual invoices and export of non-standard, each company's invoices are different, the lack of rigidity; and export invoices in the management of export tax rebate was not included in management, the system on trial Shihai Customs export declaration is subject to the appropriate review of electronic information.
website suggestions: When companies declare to declare in accordance with the corresponding data declarations to avoid the impact of the audit there appears to be questionable business transaction.
XI, the competent tax authorities in the review, approval process, where that is the way to export goods listed in Article X taxable, should generate \Treatment for back taxes.
Site Analysis: nothing to do with the company, is the business data flow within the tax system, tax data will not be submitted to the tax authorities, as the basis for dealing with back taxes.
second, the Measures January 1, 2008 implementation date. small-scale taxpayers after 1 January 2008 the export of goods, self-employed or commission (as indicated on the export goods declaration \authorities to write off tax exemption or tax-free return.
Site Analysis: According to the documents, from January 1, 2008 implementation of small-scale taxpayers in February will need to begin reporting through the system for small-scale taxpayers is very urgent, and relevant business processes and system operation for not familiar with, or even download the address of the system are not clear, how to better carry out the business concerns of companies today.
China's export tax rebates will gradually finishing Advisory Network small-scale taxpayers exporting goods duty-free content to enterprise management to help businesses understand the knowledge.
also provides on-site training, remote video training, training CDs, technical support services and so value-added services to help enterprises solve the key issues.
file Analysis to come to an end, please continue to pay attention, then the taxpayer will organize small-scale content-related businesses for that, thank you!
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