1. Subcontract construction services: the difference (balance) between the total contracted amount and the subcontracted amount. Excluding the subcontracting amount.
2. Transfer of foreign exchange, securities, futures and other financial commodities: the difference between the selling price and the buying price is recognized as the turnover.
3. Tourism: If a taxpayer is engaged in tourism business, the turnover shall be the balance of all the price and extra-price expenses obtained by him after deducting accommodation, meals, transportation, tickets for tourist attractions and travel expenses paid to other travel companies.
Export enterprises shall, with the approval documents, industrial and commercial business licenses, customs code certificates and tax registration certificates authorized by the Ministry of Foreign Trade and Economic Cooperation, fill in the tax refund registration form for export enterprises within 30 days from the date of approval (the production enterprises shall fill in triplicate, and the tax refund authorities, tax refund departments at the grass-roots level and enterprises shall each have one copy) to apply for the tax refund registration certificate; ?
For the export goods purchased by foreign trade enterprises, the foreign trade enterprises shall, after purchasing the goods, ask the suppliers to issue special VAT invoices or ordinary invoices in time; The special VAT invoice issued for purchased goods belongs to the VAT anti-counterfeiting tax control system, and the tax refund (subject to the national real-time policy) department requires foreign trade enterprises to go through the certification procedures within 30 days from the date of invoicing.
Extended data:
situation
(1) must be goods within the scope of VAT and consumption tax collection. The collection scope of value-added tax and consumption tax includes all taxable goods of value-added tax except duty-free agricultural products directly purchased from agricultural producers, as well as 1 1 consumer goods such as cigarettes, alcohol and cosmetics listed as consumption tax.
The reason why this condition must be met is that the tax refund (exemption) for export goods can only be refunded or exempted from the tax paid for goods with VAT and consumption tax. Goods that are not subject to value-added tax and consumption tax (including goods exempted by the state) can not be refunded, so as to fully embody the principle of "no refund with levy".
(2) It must be the goods declared for export. The so-called export, that is, export gateway, includes self-operated export and entrusted agent export. Distinguishing whether goods are declared for export is one of the main criteria to determine whether goods are within the scope of tax refund (exemption).
Unless otherwise stipulated, any goods sold in China that have not been declared abroad, regardless of whether the export enterprise settles in foreign exchange or RMB, or how the export enterprise handles the financial affairs, will not be regarded as export goods and will be refunded.
Foreign exchange receipts sold in China, such as hotels and restaurants, cannot be refunded (exempted) because they do not meet the export conditions.
(3) It must be the goods for financial export. Export goods can only be refunded (exempted) after they are financially sold and exported.
That is to say, the provisions of export tax refund (exemption) are only applicable to trade export goods, not trade export goods, such as donated gifts, goods purchased by individuals in China and taken out of the country (unless otherwise stipulated), samples, exhibits, postal items, etc. You can't refund (exempt) tax according to the current regulations because it is generally not sold.
(4) It must be the goods that have been received and written off. According to the current regulations, the export goods that export enterprises apply for tax refund (exemption) must be goods that have received foreign exchange and have been written off by foreign exchange management departments.
Baidu encyclopedia-export tax rebate