Operation Rules for the Management of “Exemption, Credit and Refund” of Taxes on Exported Goods by Manufacturing Enterprises in Shenzhen
Shenzhen Guoshuifa [2010] No. 72 Release Date: 2010-05-25
In order to effectively strengthen the management of tax exemption, credit and refund for exported goods by production enterprises, establish and improve the internal work responsibilities of tax authorities, clarify the responsibilities of both tax and enterprise parties, accurately and timely handle tax exemption, credit and refund, and prevent and crack down on fraudulent exports Tax refund, according to the "Notice of the Ministry of Finance and the State Administration of Taxation on Further Promoting the Implementation of "Exemption, Credit and Refund" for Exported Goods" (Finance and Taxation [2002] No. 7), and the "Notice of the State Administration of Taxation on Issuing the "Exemption, Credit and Refund" for Exported Goods by Manufacturing Enterprises" Notice of the State Administration of Taxation on Issuing the "Administrative Measures for Tax Refund (Exemption) for Exported Goods (Trial)" (Guo Shui Fa [2002] No. 11) This operating procedure is formulated according to the provisions of the State Administration of Taxation [2005] No. 51).
1. Scope of enterprises that implement “exemption, credit and refund” tax
Self-produced goods by production enterprises that are self-operated or entrusted to export (hereinafter referred to as exports by production enterprises) are deemed to be self-produced For products, unless otherwise specified, the value-added tax shall be subject to the tax management method of "exemption, credit and refund".
Manufacturing enterprises that export self-produced products that are subject to consumption tax are exempted from consumption tax.
Manufacturing enterprises that implement "exemption, credit and refund" tax refer to enterprises and enterprise groups that have independent accounting, are recognized by the competent state tax authorities as general taxpayers of value-added tax, and have actual production capacity.
For export enterprises without production capacity, their exported goods shall be subject to export tax refund (exemption) according to the current export tax refund regulations for foreign trade enterprises. ?
Goods exported by export enterprises recognized as small-scale taxpayers of value-added tax shall be exempted from value-added tax and consumption tax in accordance with the current regulations for export of goods by small-scale taxpayers.
2. Goods and business scope subject to “exemption, credit and refund” tax
(1) Self-produced products for export;
(2) Undertaken Foreign repair and replacement business;
(3) Using international financial organizations or foreign government loans to adopt international bidding methods, domestic enterprises win the bid or foreign enterprises subcontract to domestic enterprises after winning the bid, and it does not fall under the "Foreign-invested projects are not allowed to Mechanical and electrical products listed in the Catalog of Duty-Free Imported Goods;
(4) All domestic offshore engineering structure manufacturing enterprises and domestic offshore oil and gas exploration enterprises that implement independent accounting and are general taxpayers of value-added tax Marine engineering structure products involved in the signed purchase and sales contract;
(5) Exports are deemed to be self-produced products:
1. Products exported by the manufacturing enterprise shall be deemed to be self-produced products at the same time Those who meet the following conditions can be treated as self-produced goods for tax refund.
(1) The name and performance are the same as the products produced by the company;
(2) Use the registered trademark of the company or the trademark provided to the company by a foreign businessman;
(3) Export to foreign businessmen who import the company’s self-produced products.
2. If the products purchased by a manufacturing enterprise for export are matched with the products produced by the enterprise, if they are exported to foreign businessmen who import the products produced by the enterprise and meet one of the following conditions, they can be regarded as self-produced. Product tax refund.
(1) Tools, parts and accessories used to repair self-produced products exported by the enterprise;
(2) Without being processed or assembled by the enterprise, they can be directly exported after export Combined with the company's own products to form a complete set of products.
3. For those who meet the following conditions at the same time, the competent districts and branches of the Shenzhen Municipal State Taxation Bureau and the grassroots branches of the Baoan and Longgang District Bureaus (hereinafter referred to as the competent districts and branches (basic branches)) It can be recognized as a group member. If a group company (or main factory, the same below) purchases products produced by member enterprises (or branch factories, the same below), it can be treated as tax refund (exemption) as self-produced products.
(1) Enterprises that are members of a group company approved by the competent government departments at or above the county level, or manufacturing enterprises controlled by the group company;
(2) Group companies and their member enterprises All production enterprises shall implement the financial accounting system;
(3) The group company must submit certification materials of relevant member enterprises to the tax authorities in charge of export tax refunds.
4. If the products entrusted by the production enterprise to be processed and recovered meet the following conditions, they can be treated as self-produced products for tax refund.
(1) It must have the same name and performance as the product produced by the company, or it must be a product produced by the company and then entrusted with deep processing and recovery;
(2) Export to import Foreign investors who produce their own products;
(3) The entrusting party implements the financial accounting system of the production enterprise;
(4) The entrusting party and the entrusted party must sign an entrusted processing agreement. The main raw materials must be provided by the client. The trustee does not advance funds, but only charges processing fees and issues special value-added tax invoices for the processing fees (including auxiliary materials advanced on behalf of the company).
5. Before the production enterprise officially starts production, the products commissioned for processing are of the same type as the self-produced products after the official production. They will be exported after being recovered and are the first exported products.
(6) Outsourced products exported by manufacturing enterprises included in the pilot list of the Ministry of Finance and the State Administration of Taxation;
(7) Produced by domestic aviation supply companies and sold to foreign airlines aviation food;
(8) Equipment and parts purchased after January 1, 2009 that enterprises invest abroad in kind;
(9) Carry out overseas contracting projects General taxpayers of business VAT export self-produced goods and non-self-produced goods that fall within the scope of special tax refunds stipulated in current tax policies and are subject to financial sales accounting treatment in accordance with regulations.
3. Management of determination of export tax refund (exemption) for manufacturing enterprises
(1) Identification of export tax refund (exemption) for manufacturing enterprises
Have import and export rights After the manufacturing enterprise has completed the filing and registration in accordance with the provisions of the "Foreign Trade Law of the People's Republic of China" and the Ministry of Commerce's "Registration Measures for Foreign Trade Operators", it should hold the relevant information within 30 days from the date of filing and registration, and fill in the " Tax Refund (Exemption) Certification Form for Export Goods" (see Attachment 1), go to each competent district or branch (basic-level branch) to handle the tax refund (exemption) certification procedures for export goods.
Manufacturing enterprises without import and export business qualifications that entrust the export of self-produced goods should fill in the "Export Goods Tax Refund (Exemption) Determination Form" with relevant information within 30 days from the date of signing the agency export agreement. Go to the competent districts and sub-bureaus (basic-level sub-bureaus) to handle the tax refund (exemption) certification procedures for export goods.
If the VAT general taxpayer identification occurs after the registration and the signing of the export agency agreement, the production enterprise shall handle the tax refund (exemption) identification for export goods within 30 days from the date of VAT general taxpayer identification. formalities.
When applying for tax refund (exemption) certification for export goods, you need to provide the following information:
1. Legal person business license or business license (copy) (Shenzhen State Taxation Bureau Imaging System has Some do not need to provide);
2. Tax registration certificate (copy) (Shenzhen State Taxation Bureau imaging system already does not need to provide);
3. People's Republic of China*** National import and export enterprise qualification certificate or the "Foreign Trade Operator Registration Form" stamped with a special seal for registration (foreign-invested enterprises and manufacturing enterprises without import and export rights do not need to provide it);
4 .Customs declaration registration certificate of the consignee and consignor of import and export goods from the Customs of the People's Republic of China (manufacturers without import and export rights do not need to provide it);
5. Certificate of general VAT taxpayer qualification;
6. Other information required by the tax authorities, such as agency export agreement, etc.
After passing the review, each district and branch (basic branch) will issue the "Shenzhen State Taxation Bureau Export Tax Refund (Exemption) Determination Notice".
(2) Changes in the determination of tax refund (exemption) for export goods
For manufacturing enterprises that have applied for tax refund (exemption) certification for export goods, the contents of the determination of tax refund (exemption) for export goods If there is a change, within 30 days from the date of approval of the change by the relevant administrative agency, the relevant documents should be presented to the competent district or branch (basic branch) to handle the change of determination of tax refund (exemption) for export goods, and the competent district or branch (basic branch) will verify the change. Then, indicate it in the "Change of Registration Matters" column of the "Export Goods Tax Refund (Exemption) Determination Form" and stamp it with the official seal.
If a production enterprise that has been certified for tax refund (exemption) for export goods undergoes cross-regional relocation within Shenzhen City, the tax authorities at the place of relocation shall confirm that the relocating enterprise has completed all pre-migration tax refund-related business. , issue a statement on the situation of the relocated enterprise to the tax authorities of the place of relocation and the tax branch directly under the Shenzhen Municipal State Taxation Bureau (hereinafter referred to as the “direct tax branch”) (see Appendix 2).
The directly affiliated tax bureau (Computer Information Management Section) changes the tax exemption, credit and refund management authority based on this explanation.
The tax authorities in the place of relocation should handle tax refund-related business before relocation, including:
1. Review of tax exemption, credit, and tax refund documents for all periods before relocation;
2. Check whether the tax exemptions, credits and refunds that have been reviewed have been put into the treasury. For unpaid taxes, the enterprise should be notified to pay and confirm the inclusion in the treasury;
3. Check whether There are situations where unprocessed exports are regarded as domestic sales and taxed, and they will be processed according to regulations.
(3) Determination of cancellation of tax refund (exemption) for export goods
If a production enterprise encounters dissolution, bankruptcy, cancellation or other matters that should terminate the tax refund (exemption) for export goods according to law, it should Within 30 days from the date of termination of tax refund (exemption) for export goods, hold relevant certificates and information to the competent district or branch (basic branch) to handle the cancellation certification of tax refund (exemption) for export goods.
If a production enterprise that has applied for tax refund (exemption) certification for export goods applies to cancel its tax registration certificate, the competent district or branch (basic branch) should first cancel its export tax refund (exemption) certification and then cancel its tax registration certificate. Tax registration.
If an enterprise applies to cancel the recognition of export tax refund (exemption), it should fill in the "Application Form for Cancellation of Tax Refund (Exemption) for Export Enterprises" (see Attachment 3). For production enterprises that apply for cancellation certification, the competent district and branch (basic branch) should first settle the tax refund (exemption) for their export goods, and then go through the cancellation procedures in accordance with regulations.
IV. Calculation of “exemption, credit, and refund” tax for production enterprises
The “exemption” tax that implements tax exemption, credit, and refund methods refers to self-produced goods exported by production enterprises , the enterprise is exempted from the value-added tax in the production and sales process; "tax credit" refers to the refundable input tax included in the raw materials, parts, fuel, power, fixed assets, etc. used by the production enterprise to export self-produced goods. The amount of tax payable on domestically sold goods; "tax refund" means that when the amount of input tax that should be deducted from self-produced goods exported by a manufacturing enterprise in the same month is greater than the amount of tax payable, the undeducted portion will be refunded.
(1) Calculation of tax exemption, credit and refund amount
The amount of tax exemption, credit and refund = FOB price of exported goods
The amount of tax exemption and refund = the price of tax-free purchased raw materials × the tax refund rate for export goods
Among them:
1. The FOB price of export goods ) shall be based on the FOB price on the export invoice (if you entrust an export agent, the export invoice may be issued by the entrusting party or the entrusted party). If the transaction is concluded under other price conditions , freight, insurance, commission, etc. should be deducted. If the export invoice cannot truthfully reflect the actual FOB price, the enterprise should declare tax "exemption, credit, and refund" based on the actual FOB price. The tax authorities have the right to follow the "Tax Collection and Administration Law of the People's Republic of China" and the "China Tax Collection and Administration Law". The People's Republic of China's Interim Regulations on Value-Added Tax and other relevant provisions shall be approved.
2. Duty-free purchase of raw materials includes duty-free raw materials purchased domestically for the production of export goods and duty-free imported materials for processing.
Domestic purchase of tax-free raw materials refers to the tax-free goods listed in the "Provisional Regulations of the People's Republic of China on Value-Added Tax" and its implementation rules and other relevant regulations and for which input tax cannot be accrued as required.
The price of duty-free imported materials for processing with imported materials is the component taxable price.
The taxable price of tax-free imported materials and components for processing with imported materials = CIF price + actual customs duties + customs actual consumption tax
(2) Tax exemption, offset and refund shall not be exempted Calculation of tax exemptions and deductions
The amount of tax exemptions and deductions for the current period cannot be exempted or deducted = FOB price of export goods for the current period × foreign exchange RMB price × (tax rate for export goods - tax refund rate for export goods) - Tax exemptions, offsets and refunds are not allowed to be exempted from tax exemptions and deductions.
Tax exemptions, offsets and refunds are not allowed to be exempted from tax exemptions and deductions. The amount of tax credits = duty-free purchase price of raw materials × (tax rate for export goods - export Goods tax refund rate)
(3) Calculation of the tax refund amount for the current period and the tax exemption and credit amount for the current period
1. When the remaining tax credit amount at the end of the current period ≤ the tax exemption, credit and refund amount for the current period,
Amount of tax refundable for the current period = Amount of retained tax credits at the end of the current period
Amount of tax exemptions and credits for the current period = Amount of tax exemptions, credits and refunds for the current period - Amount of tax refundable for the current period
2. Amount of retained tax credits at the end of the current period 〉When the amount of tax exemption, credit and refund for the current period is calculated,
The amount of tax refund payable for the current period = the amount of tax exemption, credit and refund for the current period
The amount of tax exemption, credit and refund for the current period = 0
"The remaining balance at the end of the current period The "tax amount" is the "end-of-period retained tax credit" of the current period's "VAT tax return" that has been reviewed and confirmed by each competent district and branch (basic-level branch).
V. "Exemption, credit and refund" tax declaration by production enterprises
(1) Time limit for declaration
1. Production enterprises shall comply with the accounting system when exporting goods. According to the provisions of the regulations, after making export sales financially, the daily VAT declaration must be made within the statutory VAT tax declaration period, and the "exemption, credit, tax return, exemption, credit, tax return, etc." must be handled by the competent division or bureau (basic-level branch) before the 15th of the month following the daily VAT tax declaration. "Refund" tax declaration.
If the production enterprise does not have any export sales with "exemption, credit, or refund" tax in the month, it must make a zero declaration of "exemption, credit, or refund" tax with the competent tax authority. If there is any tax-free purchase of raw materials, it shall be incorporated into the Declarations must be made in the first month in which “exemption, credit, and refund” tax export sales are available.
If a manufacturing enterprise has no "exemption, credit, or refund" export sales in the current month, but has sales from previous exports that have received all the documents in the current period, it will only declare sales with complete documents and purchase raw materials tax-free. Follow the above regulations.
2. Mechanical and electrical products that are sold by domestic production enterprises through international bidding through loans from international financial organizations or foreign governments should be compared with other "exemptions, credits, and refunds" after the winning bidders are delivered and accepted. For exported goods, apply for “exemption, credit and refund” tax declarations to the competent district or branch (basic-level branch).
(2) Declaration materials
1. When manufacturing enterprises apply for formal declaration of “exemption, credit and refund” tax to the competent districts and sub-bureaus (basic-level sub-bureaus), they should provide the following vouchers Information (vouchers must be original unless otherwise specified, and printouts and copies must be signed and stamped with the company's official seal):
(1) "Summary Form for Declaration of Tax Exemption, Credit, and Refund for Export Goods by Manufacturing Enterprises" 》 (printed copy, see attachment 4, in four copies);
(2) "Attachment to the Summary Form for Declaration of Tax Exemption, Credit, and Refund for Export Goods by Manufacturing Enterprises" (printed copy, in four copies);< /p>
(3) "VAT Return" (printed copy) printed by the production enterprise's export tax rebate declaration system;
(4) VAT Return (applicable to general VAT Taxpayer) copy;
(5) Detailed declaration form for tax exemption, credit and refund for export goods of manufacturing enterprises (export goods) (printed copy, see attachment 5);
(6 ) Detailed declaration form for tax exemption, credit and refund for export goods of manufacturing enterprises (collect all documents) (printed copy, see attachment 5);
(7) Copies of export sales general ledger and detailed ledger;
(8) Shenzhen export commodity invoice (exclusively for export);
(9) Customs declaration form for export goods of the People’s Republic of China (exclusively for export tax rebate);
< p>Note: ① The customs declaration form for export goods that has received all the documents for the current period of export should be bound separately with the corresponding export invoice.② The customs declaration form for export goods with all the documents collected in the previous export period and in the current period is bound in monthly volumes according to the date recorded in the export sales account. If the number of customs declarations is small, the monthly data can be clearly marked to separate them.
(10) Certificate of export goods signed by the tax department;
(11) Copies of the general ledger and detailed ledger of imported materials and parts;
(12 ) Registration Declaration Form for Production Enterprise’s Incoming Material Processing Manual (printed copy, see Attachment 6);
(13) Production Enterprise’s Incoming Material Processing Customs Registration Manual Verification Application Form (printed copy, see Attachment 7);
(14) Tax-free certificate for processing trade with imported materials from the production enterprise (printed copy, see attachment 8);
(15) Declaration details of imported materials and parts for processing with imported materials from the production enterprise (printed copy) (see attachment 9);
(16) Copy of customs declaration form for imported goods from the Customs of the People's Republic of China;
(17) Exemption, credit, and Tax refund declaration details (duty-free goods/indirect export/processing with supplied materials/cigarette exports) (printed copy, see attachment 10);
(18) Duty-free goods export/indirect export/processing with supplied materials/cigarettes Export goods information;
(19) A copy of the export tax refund (exemption) confirmation notice (provided by the new enterprise);
(20) Fill in the export goods commodity code extension code Explanation table;
(21) Doubt raising table;
(22) Tax exemption, credit and refund enterprise VAT input invoice deduction status table;
(22) Other information required by the competent district or branch, such as export registration list, forward exchange receipt certificate, etc.
(23) Copy of tax payment voucher (choose to submit);
(24) Export sales revenue confirmation form and explanation of differences between customs declaration and bookkeeping (choose to submit) );
(25) "Correspondence Form between Export Invoice and Export Declaration Form" (select submission);
(26) Duty-free imported materials amount confirmation form and customs declaration form and Description of book differences (select to submit);
(27) A copy of the "New Trade Processing Contract Verification Form". Manufacturers that use the EDI system for customs declaration shall provide a "Materials and Parts Import and Export Balance Statement" (select Submission);
2. When a domestic manufacturer declares tax exemption, credit, or refund for electromechanical products that win the bid and sells them, in addition to the above declaration form, the following voucher information should be provided;
(1) "Notice of Proof of Bid Winning" issued by the competent tax authority where the bidding unit is located;
(2) Proof of Bid Winning (original) issued by China Bidding Company or other domestic bidding organizations;
p>(3) The supply contract (agreement) signed between the winning bidder and the Chinese bidding company or other bidding organization;
(4) The winning bidder delivers goods to the user in accordance with the provisions of the bid document and the supply contract invoice;
(5) Ordinary invoice or export invoice for the sale of the winning bidder’s mechanical and electrical products;
(6) List of goods received by users of the winning bidder’s mechanical and electrical products.
If a foreign enterprise wins the bid and then subcontracts the mechanical and electrical products to be supplied to a domestic manufacturer, it should also provide a subcontract (agreement) signed with the winning bidder.
3. The materials required to be submitted for undertaking repair and repair business, overseas project contracting business and other special tax refund businesses shall be in accordance with relevant national regulations.
(3) Declaration requirements
1. Document (information) provision period
(1) The production enterprise shall declare the goods on the date of export declaration (to export During the "exemption, credit and refund" tax declaration period within 90 days from the date of export indicated on the goods customs declaration form (exclusively for export tax rebates), the same below), provide the export goods customs declaration form to the competent division or bureau (basic branch) (Export Tax Refund Coupon) Original. If the expiration date exceeds the "exemption, credit, and refund" tax reporting period of the current month, the production enterprise shall provide it within the "tax exemption, credit, and refund" reporting period of the next month. If it is not provided yet, it shall be regarded as domestic sales. Taxes on goods.
(2) The manufacturing enterprise shall handle the verification and write-off of foreign exchange receipts (except forward foreign exchange receipts) within 210 days from the "export date" indicated on the export goods declaration form (export tax refund page). When declaring "exemption, credit, or refund" tax, you are not required to provide a paper export foreign exchange collection verification form (exclusively for export tax refunds), but you must declare electronic data for export foreign exchange collection verification in accordance with national regulations.
2. Declaration requirements for relevant items in the "VAT Return Form" and the appendix
(1) Fill in the "Sales of Exported Goods under the Tax Exemption, Credit and Refund Method" for the current period of export and submit it in the Financially speaking, all sales (including the part with incomplete documents) are exempt from tax and refund on the RMB sales of exported goods.
(2) "The amount of input tax shall not be deducted for exported goods subject to the method of tax exemption, offset and refund" (i.e., as stated in paragraph (2) of Article 4 above, "the amount of tax exempted, offset and refund shall not be exempted and deducted" ) is calculated and reported based on the product of the difference between the RMB sales of all export goods exempted, credited and refunded in the current period (including the part with incomplete documents) and the tax levy and refund rate.
Enterprises with duty-free purchase of raw materials should deduct the "tax exemption, offset and refund shall not be exempted and deducted tax credits". When "the amount of tax exemptions, offsets and refunds that cannot be exempted and deducted" is greater than "the difference between the sales volume of export goods multiplied by the tax refund rate", "the amount of tax exemptions, offsets and refunds that cannot be exempted and deducted" is reported as 0, and the other The difference will be carried forward to the next period.
When calculating "tax exemptions, offsets and refunds shall not be exempted and tax credits shall be deducted", the taxable price of the tax-free imported materials and parts for processing is calculated according to the "purchase method", which is the tax price of all purchases in the current period. The imported materials and parts constitute the taxable price.
(3) "The amount of tax refund for goods exempted from tax credit" shall be based on the "Summary Form of Declaration of Tax Exemption, Credit and Refund for Export Goods of Manufacturing Enterprises" that has been approved, confirmed and canceled by the competent district and branch (basic branch) in that month. Fill in the "Amount of tax refund due for the current period" in the form.
3. Declaration requirements for the "Details of Declaration of Tax Exemption, Credit and Refund for Export Goods by Manufacturing Enterprises"
(1) The enterprise fills in the "Details of Tax Exemptions, Credits and Refunds for Export Goods by Production Enterprises" based on all export details for financial sales in the current period. "Detailed Form for Declaration of Tax Exemption, Credit and Refund for Export Goods of Manufacturing Enterprises", items that cannot be filled in due to incomplete documents will not be filled in for the time being, and corresponding marks will be made in the "Incomplete Documents Mark Column" according to the instructions for filling out the form.
(2) If the documents for export goods in the previous period are incomplete but are collected completely in the current period, they should be declared to participate in the calculation of tax exemption, credit and refund when declaring tax exemption, credit and refund for the current period. They can fill in the "Manufacturing Enterprise" separately "Details of Declaration of Tax Exemption, Credit and Refund for Export Goods", fill in the period and declaration serial number of the original declaration in the "Incomplete Documents Mark Column".
4. Declaration requirements for the "Summary Form for Tax Exemption, Credit and Refund for Export Goods by Manufacturing Enterprises"
(1) "The difference between export sales multiplied by the tax refund rate" is calculated according to the current period of the enterprise Calculate and submit the product of the difference between the RMB sales volume and the tax levy and refund tax rate for all exported goods exempted, credited and refunded (including those with incomplete documents);
(2) "The amount of tax exempted, credited and refunded shall not be exempted or deducted" The "deduction amount" is based on the "tax exemption, offset and refund shall not be exempted and deducted tax credit amount" in the "Processing Trade Tax Exemption Certificate for Incoming Materials for Production Enterprises" reviewed by each competent district and branch (basic-level branch) for the current period. Fill in the sum of "tax exemptions, offsets and refunds shall not be exempted and tax deductions and credits" calculated by "importing tax-free raw materials";
(3) "Export sales multiplied by the tax refund rate" shall be reported according to the current export documents of the enterprise Calculate and report the product of the RMB sales volume and the tax refund rate for the exported goods exempted from taxation and the tax refund rate for the complete part and the part with documents collected in the current period for early export and reviewed and confirmed by each district and branch (basic branch);
(4)" The "tax exemption, credit and refund amount" is calculated based on the "tax exemption, credit and refund amount" in the "Processing Trade Tax Exemption Certificate for Incoming Materials for Production Enterprises" issued by each district or branch for the current period, and the "tax exemption and credit amount" calculated based on the "domestic purchase of tax-free raw materials". Fill in the sum of tax refund amount and deduction amount.
5. Adjustment of declaration data
If declaration errors were made in the previous period, adjustments can be made in the current period. If the export volume is under-reported or the tax and refund rate is low in the previous period, it can be supplemented in the current period; if the export volume is over-reported or the tax and refund rate is high in the previous period, the difference data in red letters (or negative numbers) can be offset in the current period; you can also use the red letter (or (Negative number) Offset the previous erroneous data in full, and then re-declare the blue data in full. If there is a difference between the freight, insurance and commissions that are allowed to be deducted according to the accounting system and the original estimated entry value, adjustments will also be made according to this rule.
If export goods are returned, the export sales revenue can be adjusted with a red letter (or negative number) in the current period of return.
(4) Delayed declaration
The paper tax refund voucher for the export goods of the production enterprise is lost or the content is filled in incorrectly. It can be reissued or changed according to relevant regulations, or there are special reasons that cannot be paid on time. If you declare, or if you have other reasonable reasons in writing, you can submit an application for an extension of the tax refund (exemption) declaration for export goods to the competent districts and sub-bureaus (basic-level sub-bureaus) within the prescribed declaration period (see Appendix 11). After approval by the competent district or branch (basic-level branch), the application for tax refund (exemption) can be extended for up to 3 months.
Special reasons refer to:
1. Failure to obtain relevant export tax refund (exemption) documents or apply for tax refund (exemption) within the prescribed period due to force majeure.
2. The relevant export tax refund (exemption) documents cannot be obtained within the prescribed period due to the use of special customs declaration methods such as centralized declaration; special customs declaration methods should include centralized customs declaration, port declaration, export through supervised warehouses, etc. Way.
3. Unable to obtain the relevant export tax refund (exemption) documents within the prescribed period due to special business methods. "Special business methods" should include: (1) Export requires testing and installation of products, and installment payment is stipulated in the contract; (2) Other special business methods.
VI. "Exemption, credit and refund" tax management for manufacturing enterprises with new export business
Manufacturing enterprises that have not completed 12 months since the first export business are For enterprises with new export business, the tax refund review period is 12 months. For goods exported during this period, the tax exemption, credit and refund amount shall be calculated respectively according to the unified monthly calculation method of tax exemption, credit and refund. The tax authorities can handle the treasury transfer procedure for the tax exemption and credit amounts that have been verified correctly in accordance with the current regulations, but will not handle the refund to the treasury for the time being for the tax refundable amounts that have been verified correctly. For enterprises that have newly launched export business, the tax refundable amount that has been reviewed and correct for each of the above-mentioned months can be refunded to the enterprise in one go in the month after the expiration of the tax refund review period.
Manufacturing enterprises with new export business that meet the following conditions can apply for tax exemption, credit, and refund on a monthly basis:
New export business with registration and opening time of more than one year For enterprises, upon application by the enterprise, the competent districts and sub-bureaus (basic-level sub-bureaus) will verify that they have production capacity and have not committed tax evasion, and will issue a "Letter on Verification of Imported and Exported Goods" (attachment) to the customs and foreign exchange management departments. 12) and the "Letter on Verifying the Relevant Situations of Foreign Exchange Verification" (Annex 13). If it is verified that there are no illegal activities such as smuggling, evasion and arbitrage, the competent districts and sub-bureaus (basic-level sub-bureaus) can report to the Shenzhen Municipal Government through formal documents. After approval by the tax bureau, a unified monthly tax exemption, credit and refund method can be implemented.
Newly established manufacturing enterprises whose total domestic and foreign sales exceed RMB 5 million (inclusive), and whose foreign sales account for more than 50% (inclusive) of their total sales, such as self-established If it is indeed difficult to apply for a tax refund within 12 months from the date of tax refund, on the basis of strict control, the enterprise shall submit an application, and the competent districts and sub-bureaus (basic-level sub-bureaus) shall verify the application, and then report to the Shenzhen State Taxation Bureau for approval step by step. After approval, a unified monthly tax exemption, credit and refund method can be implemented.
7. Processing of "Exemption, Credit and Refund" Documents for Manufacturing Enterprises
Manufacturing enterprises need to handle relevant matters when carrying out processing business with imported materials, and if the "Exemption, Credit and Refund" tax vouchers are lost. If it is proved, the application shall be made within the "exemption, credit and refund" tax reporting period. If a production enterprise returns exported goods, it should apply to the competent tax authority for relevant certificates before the returned goods are declared for import.
(1) Handling of documents for imported processing business
Manufacturing enterprises engaged in imported processing business should register, declare and write off duty-free import in the production enterprise export tax rebate declaration system materials and documents, and print relevant reports and tax exemption certificates, and submit them to the competent tax authorities along with other materials when filing the monthly “exemption, credit, and refund” tax declaration. If the declaration is not made within the time limit, the competent districts and sub-bureaus (basic-level sub-bureaus) will be punished in accordance with the relevant provisions of Article 62 of the "Tax Collection and Administration Law of the People's Republic of China" before going through the relevant procedures.
1. Registration of imported materials processing manual
Manufacturing enterprises engaged in imported materials processing business should obtain the "Incoming Materials Processing Registration Manual" issued by the customs on the next "free, During the declaration period for tax credits and refunds, go to each competent district or branch (basic-level branch) to apply for the "Production Enterprise Incoming Material Processing Registration Declaration Form". Export enterprises that implement electronic manuals (accounts) for processing trade can provide electronic paper documents for processing trade that have been stamped and confirmed by the customs for registration.
2. Declaration of duty-free imported materials
Manufacturing enterprises engaged in the processing of imported materials shall declare to each competent district and branch (basic-level branch) to handle the "Production Detailed declaration form for imported materials and parts imported by enterprises for processing; each competent district and branch (basic-level branch) shall issue a "Production Enterprise's Imported Materials Processing Trade Tax Exemption Certificate" after review in accordance with regulations.
3. Write-off of imported materials processing manual
Manufacturing enterprises engaged in imported materials processing business should report to the competent authorities within the next value-added tax declaration period after obtaining the verification certificate from the competent customs. Districts and sub-bureaus (basic-level sub-bureaus) shall apply for the "Application Form for Verification of Customs Registration Manual for Production Enterprises' Incoming Materials and Processing".
All competent districts and sub-bureaus (basic-level sub-bureaus) shall issue a "Production Enterprise's Incoming Material Processing Trade Tax Exemption Certificate" after the "Incoming Material Processing Registration Manual" has been verified based on the actual occurrence of imported materials and exported goods. If the declaration is not made within the time limit, the competent districts and sub-bureaus (basic-level sub-bureaus) will be punished in accordance with the relevant provisions of Article 62 of the "Tax Collection and Administration Law of the People's Republic of China" before going through the relevant procedures.
When writing off the manual, the "Import and Export Balance of Materials and Parts" or "New Trade Processing Contract Verification Form" and related customs declaration forms (such as input tax declaration form, export customs declaration form ( Return and exchange of imported materials, etc.) Calculate the amount of imported materials that should be reduced. Imported materials that should be reduced include remaining leftover materials, materials carried forward to other manuals, and imported materials that are not involved in the production of export products due to sales, returns, losses, etc.
If the enterprise can clearly calculate the amount of imported materials that should be reduced, the reduced amount of duty-free imported materials shall be confirmed based on the actual settlement price of the enterprise. If it has not been calculated or the calculation is unclear, the reduced amount shall be based on the price on the customs declaration form. The deduction amount is calculated after converting into RMB.
(2) Processing of other "exemption, credit and refund" tax documents
1. "Replacement Certificate of Customs Declaration Form for Export Goods"
Manufacturing enterprise loses export If the goods customs declaration form (export tax refund form) needs to be reissued to the customs, you can apply to the competent district or branch (basic branch) for the issuance of a "Certificate of Reissue of Export Customs Declaration Form" within six months from the date of export, and submit the reissue to the customs with this certificate Overdue applications will not be accepted by the tax authorities.
When applying to the competent district or branch (basic-level branch) for the issuance of the "Certificate of Reissue of Export Declaration Form", the manufacturing enterprise shall submit the following voucher materials:
(1) "About Application for Issuance of Export Declaration Form" (Report for reissue of export declaration certificate);
(2) Export cargo declaration form (other copies that have not been lost);
(3) Export invoice;
2. "Certificate of Unrefunded Tax Refund for Agency Export"
If the client (manufacturing enterprise) loses the "Certificate of Agency Export of Goods" issued by the tax refund department in charge of the trustee (foreign trade enterprise) and needs to apply for a replacement, it should The entrusting party shall first apply to its competent district or branch (basic-level branch) for the issuance of a "Certificate of Unrefunded Tax Refund for Agency Exports".
When the client (manufacturing enterprise) applies for the "Certificate of Unrefunded Tax Refund for Agent Export" to the competent district or branch (basic branch), the following voucher materials should be submitted:
(1) "Report on Application for Issuance (Certificate of Unrefunded Tax Refund for Agency Export)";
(2) The tax refund department of the trustee has stamped the export goods declaration form (Export Tax Refund) stamped with "Certificate of Agency Export of Goods" Copy);
(3) Copy and photocopy of the agency export agreement (contract);
(4) Other information required by the competent district and branch (basic branch).
3. "Certificate of Tax Return Completed"
After the production enterprise exports goods and has obtained the export goods declaration form (export tax refund coupon) issued by the customs, a refund occurs for any reason. If the goods are shipped, they must apply to the customs for return shipping procedures with the "Tax Certificate for Returned Shipment Completed" issued by their competent district or branch (basic branch).
When applying for the "Tax Certificate for Return of Export Goods" to the competent district or branch (basic branch), the production enterprise should submit the following information:
(1)" Report on application for issuance of "Tax Certificate for Return of Export Goods Completed";
(2) Customs Declaration Form for Export Goods (Export Tax Refund Coupon);
(3) Export Invoice ;
(4) Other information required by the competent district and branch (basic branch).
4. Document certificate issuance process
Manufacturers should enter and print relevant electronic forms in the production enterprise export tax rebate declaration system, and submit them together with the manually filled out relevant paper certificates Responsible for districts and sub-bureaus (basic-level sub-bureaus).
The competent district and branch (basic-level branch) should review the electronic data through the production enterprise export tax rebate review system, and sign and seal the paper certificate. Relevant paper materials must be filed and kept in accordance with regulations for future reference.
(To be continued)