2. 90 days after the receipt and payment of foreign exchange business, not only the transaction is completed, but also the actual payment or receipt of foreign exchange is calculated, that is, the foreign exchange is in the bank.
3. After the counseling expires, go to SAFE to fill out a form and write a simple work report. When you go to the foreign exchange administration, the staff will teach you how to fill out the form and how to write the report.
According to item (2) of the Notice on Corporate Income Tax Policies for Fiscal Funds, Administrative Fees and Government Funds (Caishui [2008] 15 1No.), fiscal funds obtained by enterprises for specific purposes and approved by the State Council are allowed as non-taxable income, which is deducted from the total income when calculating taxable income.
The financial funds mentioned in this article refer to financial subsidies, subsidies, loan interest subsidies and other special financial funds obtained by enterprises from the government and its relevant departments, including value-added tax directly reduced or exempted, as well as various taxes that are refunded immediately after collection, refunded after collection and refunded after collection, but excluding export tax rebates obtained by enterprises according to regulations.
Therefore, the export tax rebate received by foreign trade commercial enterprises is not subject to enterprise income tax.
Extended data
Matters needing attention
According to the "Notice of State Taxation Administration of The People's Republic of China on Further Standardizing the Examination Procedure of Export Tax Refund (Exemption)", export enterprises should pay special attention to the declaration procedure and time concept when handling export tax refund to avoid losses. Export enterprises should pay attention to four time limits when handling export tax rebates:
First, "30 days"
After purchasing export goods, foreign trade enterprises should promptly ask suppliers for special VAT invoices or ordinary invoices, which belong to anti-counterfeiting and tax-controlled VAT invoices, and must go through the authentication procedures within 30 days from the date of invoicing.
Second, cancel the "90 days"
From July 20 1 year 12, foreign trade enterprises must go through the export tax rebate declaration procedures from the date when the goods are declared for export (subject to the export date in the export tax rebate declaration form) to April 30 of the following year.
The production enterprise must go through the formalities for the declaration of tax exemption and credit documents within the declaration period of tax exemption and credit before April 30 of the following year from the date of declaration of goods for export (subject to the export date on the "Special Export Tax Refund" in the declaration form of export goods).
Third, "180 days"
The export enterprise must provide the local competent tax refund department with the verification form of export proceeds (excluding long-term foreign exchange income) within 180 days from the date of goods declaration and export.
Fourth, "three months"
If the paper-based tax refund certificate for export goods of an export enterprise is lost or the contents are filled in incorrectly, and it can be reissued or changed in accordance with the relevant provisions, the export enterprise may apply to the tax refund department for an extension of the declaration of tax refund (exemption) for export goods within the declaration period, and may postpone the declaration for three months after approval.
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