Large-scale adjustment of value-added tax for foreign trade production enterprises, summary of export tax rebates
Q1: After the tax rate adjustment, what is the need to pay attention to the export tax return declaration?< /span>
A: Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Value-Added Tax Rate ( Caishui [2018] No. 32) stipulates that since May 1, 2018, the tax rebate rate for export goods and cross-border taxable activities will be adjusted, that is, the original 17% tax rebate rate is adjusted to 16%, the original 11% The tax rebate rate is adjusted to 10%, and the transition period of the tax rebate rate is set, that is, the transition is made on July 31, 2018. Export companies should pay attention to the transition policy when handling export tax rebates:
Export goods and services, note: the export date displayed on the customs declaration is the transition time
1. Foreign trade enterprises that use "free retreat"
(1) Goods shipped for export on or before July 31, 2018
(2) Goods shipped for export on or after August 1, 2018
The comprehensive service enterprises that export the export enterprises and charge the tax refunds are executed according to the above-mentioned foreign trade enterprises.
2. Adopting a "free-return" manufacturing company
The goods and services exported on or before July 31, 2018 continue to be The tax rebate rate is applied for tax refund, that is, the original tax rebate rate is 17% and continues to be 17%, and the original tax rebate rate is 11%, and 11% is applied for tax refund;
The goods and services exported on or after August 1, 2018 are uniformly adjusted. After the tax rebate rate, the tax refund is applied, that is, the original 17% tax rebate rate is applied for tax rebate at the rate of 16%, and the original 11% tax rebate rate is refunded at the tax rebate rate of 10%;
3. Other goods service tax rebate rate (15%, 13%, 9%, 6%, 5%), continue to perform at the original tax rebate rate.
Q2: I heard that the new policy cancels the zero declaration of the production company. Is it true? ?
A: Yes. According to the State Administration of Taxation on refund (exemption) tax declaration Announcement on Relevant Issues (No. 16 of 2018) Article 3: Export enterprises or other units that implement the exemption method shall not submit the current VAT return when they apply for export refund (exemption) tax. The export tax rebate declaration system cancels the relevant control treatment for the continuous declaration of the non-refundable business, so that the production enterprises do not need to carry out the export-free tax refund "zero declaration" - no export documents are collected or documents in the month but the information is not Qi, are regarded as zero declaration. That is to say, even if a production enterprise has previously had an export tax rebate declaration, if a VAT tax return period is not exported, the production enterprise does not need to export. Free of tax refund "zero declaration".
Q3: The new policy stipulates that the current VAT tax return will not be submitted. After that, how to report the export tax refund declaration?
A: According to the requirements of the 16th announcement, the export tax refund declaration system canceled the VAT The function of table entry is changed to the audit system to obtain the VAT tax return information of the collection and management system in real time. Therefore, enterprises that have not applied for VAT are not allowed to apply for tax refund exemption. That is, export enterprises must first apply for VAT return tax return. The declaration of tax exemption is the opposite of the pre-New Deal order. In order to facilitate the calculation of the tax refund for the current month, the export tax rebate declaration system still retains the data for entering the three data of the VAT return: exempt, offset, and refund. Accumulated amount, the amount of input tax that cannot be deducted from the non-refundable method, and the amount of the final tax at the end of the period.
Q4: After the adjustment of the newspaper, what changes have been made to the tax refund for foreign trade enterprises? /span>
Answer: Announcement No. 16 adjusts the format of the filing form and the content of the filing, the filing form Instead, the company will fill in the tax registration information and the tax authorities will fill out the tax registration information, and the tax authorities will fill in the three major components. All the items in the record form before the adjustment must be filled out by the enterprise, and the adjusted record form is relevant to the enterprises already in charge of the tax authorities. The information does not need to be re-submitted by the enterprise (involving 15 items in the filing form), and the matters that need to be defined in the management of the taxation authority are filled out by the tax authorities (involving 10 items in the filing form), which greatly reduces the workload of the company to fill out the filing form and Difficulty, only 17 items need to be filled out by the company itself, making it easier for enterprises to apply for refund (exemption) tax filing.
