Announcement of State Taxation Administration of The People’s Republic of China on Issuing the Measures for the Administration of Value-added Tax and Consumption Tax on Export Goods and Services
In order to facilitate taxpayers to apply for tax refund (exemption) and exemption for export goods and services, improve service quality and further standardize management, State Taxation Administration of The People’s Republic of China has cleaned up and improved the regulations on the administration of value-added tax and consumption tax on export goods and services, and formulated the Measures for the Administration of Value-added Tax and Consumption Tax on Export Goods and Services. It is now released.
General administration of taxation
June 14th, 2012
Measures for the administration of value-added tax and consumption tax on export goods and services
1. These Measures are formulated in accordance with the Law of People’s Republic of China (PRC) on the Administration of Tax Collection, the Provisional Regulations on Value-added Tax in People’s Republic of China (PRC), the Provisional Regulations on Consumption Tax in People’s Republic of China (PRC) and the detailed rules for its implementation, as well as the provisions of the Ministry of Finance and State Taxation Administration of The People’s Republic of China on export goods and services value-added tax and consumption tax policies.
2. These Measures shall apply to the refund (exemption) and exemption of value-added tax and consumption tax for export goods, treated as export goods, and processing, repair and repair services provided to foreign countries (hereinafter referred to as export goods and services).
The scope of export enterprises and export goods and services, the applicable scope and calculation method of tax refund (exemption) and tax exemption shall be implemented according to the Notice of the Ministry of Finance of State Taxation Administration of The People’s Republic of China on Export Goods Value-added Tax and Consumption Tax Policies (Caishui [2012] No.39).
Iii. Determination of export tax refund (exemption) qualification
(1) An export enterprise shall, within 30 days from the date of filing and registering a foreign trade operator or signing the first entrusted export agreement, fill in the Application Form for Qualification Recognition of Export Tax Refund (Exemption) (see Annex 1, omitted, please visit the website of the State Administration of Taxation for details), and provide the following information to the competent tax authorities for qualification recognition of export tax refund (Exemption):
1. The Registration Form for Foreign Trade Operators or the Approval Certificate for Foreign-invested Enterprises in People’s Republic of China (PRC) stamped with the special seal for registration;
2. People’s Republic of China (PRC) Customs declaration registration certificate for the consignee and consignor of import and export goods;
3. Bank account opening license;
4. A production enterprise that has not registered for the record and has entrusted export business provides an agreement on entrusted export, and it is not necessary to provide the information in Items 1 and 2;
5. Other information required by the competent tax authorities.
(2) Other units should fill in the Application Form for Qualification of Export Tax Refund (Exemption), provide the bank account opening permit and other materials required by the competent tax authorities, and go to the competent tax authorities for qualification of export tax refund (exemption).
(3) Export enterprises and other units can declare value-added tax refund (exemption) or tax exemption, as well as consumption tax refund (exemption) or tax exemption in accordance with regulations within the specified tax refund (exemption) reporting period after the export goods and services that occurred before the qualification of export tax refund (exemption) was confirmed.
(4) If the contents of the qualification for export tax refund (exemption) of export enterprises and other units are changed, they shall fill in the Application Form for Change of Qualification for Export Tax Refund (Exemption) within 30 days from the date of change (see Annex 2, omitted, please log on the website of the State Administration of Taxation for details), and provide relevant information to apply to the competent tax authorities for change of qualification for export tax refund (exemption).
(5) Export enterprises and other units that need to cancel their tax registration should fill in the Application Form for Confirmation and Cancellation of Export Tax Refund (Exemption) Qualification (see Annex 3, omitted, please visit the website of the State Administration of Taxation for details), apply to the competent tax authorities for cancellation of export tax refund (Exemption) qualification, and then go through the cancellation of tax registration according to the regulations.
Export enterprises and other units shall settle the export tax refund (exemption) before applying for cancellation. After the cancellation, export enterprises and other units shall not declare for export tax refund (exemption).
Four, production enterprises export goods tax exemption declaration
(a) the application procedures and time limit
The goods exported by the enterprise in the current month shall be declared as VAT tax, tax exemption and refund and consumption tax exemption to the competent tax authorities within the next month’s VAT tax declaration period.
The enterprise shall collect all relevant documents during the VAT tax declaration period from the date of declaration of goods for export (subject to the export date in the export goods declaration form < Special for Export Tax Refund >, the same below) to April 30th of the following year, and apply to the competent tax authorities for VAT exemption and refund and consumption tax refund for export goods. Overdue, the enterprise shall not declare tax exemption and refund.
(2) Application materials
1 enterprises to the competent tax authorities for value-added tax declaration, in addition to providing relevant information according to the provisions of the tax declaration, should also provide the following information:
(1) Summary Form of Tax Exemption, Credit and Tax Refund Declaration confirmed by the competent tax authorities (see Annex 4, omitted, please visit the website of the State Administration of Taxation for details).
(2) Other information required by the competent tax authorities.
2. An enterprise shall provide the following documents to the competent tax authorities for the declaration of VAT exemption and refund:
(1) Summary of Tax Exemption, Credit and Tax Refund Declaration and its schedule (see Annex 5, omitted, please visit the website of the State Administration of Taxation for details).
(2) Information Form of Tax Exemption and Refund (see Annex 6, omitted, please visit the website of the State Administration of Taxation for details).
(3) List of Declaration for Exemption, Credit and Tax Refund of Export Goods of Production Enterprises (see Annex 7, omitted, please visit the website of the State Administration of Taxation for details).
(4) Electronic data for formal declaration of export goods tax refund (exemption).
(5) The following original documents:
(1) Customs declaration form for export goods (special for export tax refund, except for those not specified below) (the export enterprises in the bonded area can provide the record list of export goods in the bonded area of People’s Republic of China (PRC) Customs, hereinafter referred to as the record list of export goods, the same below);
(2) Verification Form of Export Receipt (export tax rebate form, which is not specified below) (for forward settlement, the record certificate of forward receipt of foreign exchange shall be provided, and the export enterprises in the bonded area shall provide the settlement memo. Enterprises in RMB settlement business of cross-border trade, trial export tax rebate are exempted from providing paper verification forms of export proceeds and pilot areas of foreign exchange management system reform of goods trade, the same below);
③ export invoice;
(4) for the goods entrusted for export, the certificate of export agent issued by the competent tax authorities of the entrusted party and a copy of the export agent agreement shall also be provided;
⑤ Other information required by the competent tax authorities.
3. If the goods exported by production enterprises are regarded as self-produced goods and the non-self-produced goods exported by listed production enterprises belong to consumption tax taxable consumer goods (hereinafter referred to as taxable consumer goods), the following information shall also be provided:
(1) Declaration Form for Consumption Tax Refund of Goods Exported by Production Enterprises (Annex 8 is omitted, please refer to the website of the State Administration of Taxation for details).
(2) The original or photocopy of the special payment book or split bill for consumption tax, the special payment book for customs import consumption tax, and the tax withholding and collection certificate for entrusted processing to recover taxable consumer goods.
(3) Enterprises engaged in feed processing business shall also handle manual registration, declaration of imported materials and parts and manual verification according to the following provisions:
1. After handling the manual (account) of the import processing trade, the enterprise shall fill in the Registration Form for Import Processing of Production Enterprises (see Annex 9, omitted, please visit the website of the State Administration of Taxation for details), provide the officially declared electronic data and the following materials within the VAT tax declaration period from the actual import date of the materials to the next month (if the materials are deducted by the actual consumption method, from the actual consumption date to the next month), and apply to the competent tax authorities for processing the materials.
(1) The enterprise that adopts paper manual shall provide the original and photocopy of the manual for feeding and processing; Enterprises adopting electronic manuals shall provide electronic paper documents of processing trade signed and sealed by the customs; Enterprises that use electronic account books shall provide the Record Certificate for Electronic Account Books of Enterprises under the Supervision of Processing Trade Networking issued by the Customs.
(2) Other information required by the competent tax authorities.
For enterprises engaged in feed processing business by double entrustment (the import and export of production enterprises are entrusted to export enterprises, the same below), the entrusting party shall go through the registration formalities of feed processing with the competent tax authorities on the strength of the agency import and export agreement and a copy of the above information of the entrusted party.
In case of any change in the processing unit, the total amount of registered imported materials, the total amount of registered exported goods, the validity period of the manual, etc., the paper manual, electronic manual or electronic account book that has gone through the registration formalities of feed processing, the enterprise shall fill in the Application Form for Registration and Change of Feed Processing of Production Enterprises (Annex 10, omitted, please visit the website of the State Administration of Taxation for details) and provide the official electronic data for declaration and the changed relevant materials issued by the customs to the supervisor within the VAT tax declaration period of the next month.
2. Enterprises engaged in the processing of imported materials shall report to the competent tax authorities the Detailed List of Materials Imported by Production Enterprises for Processing of Imported Materials (see Annex 11, omitted, please refer to the website of the State Administration of Taxation for details) and the List of Materials Imported by Production Enterprises for Processing of Exported Goods by Processing of Imported Goods with the materials such as the declaration form of imported goods, the certificate of imported goods on behalf of the agent and the import agreement.
3. Enterprises that use paper manuals or electronic manuals should fill in the Application Form for Registration and Verification of Manuals for Raw Materials Processing of Production Enterprises (see Annex 13, omitted, please visit the website of the State Administration of Taxation for details), provide formal electronic data and paper manuals or electronic manuals, and apply to the competent tax authorities for verification of raw materials processing during the VAT tax declaration period from the date when the customs issues the notice of closing the case (subject to the closing date, the same below); Enterprises that use electronic account books should fill in the Application Form for Registration and Write-off of Manuals for Raw Materials Processing of Production Enterprises within the next month’s VAT tax declaration period from the date when the customs issues the notice of write-off closing to provide formal electronic data, and apply to the competent tax authorities for write-off of raw materials processing.
The enterprise shall calculate and adjust the current VAT tax declaration and tax exemption and refund declaration according to the amount of duty-free imported materials after verification.
(4) Where domestic duty-free raw materials without input tax are purchased for processing export goods, the enterprise shall separately account for the duty-free raw materials used for processing export goods, and fill in the Application Form for Deducting Domestic Duty-free Raw Materials for Export Goods of Production Enterprises (see Annex 14, omitted, please visit the website of the State Administration of Taxation for details) during the period from the date of purchase of duty-free raw materials to the next month, provide formal electronic data for declaration, and go through the declaration formalities with the competent tax authorities.
(V) Adjustment of the declaration data of tax exemption and refund
If the previous declaration is wrong, it will be adjusted in the current period. In the current period, negative numbers will be used to offset the previous erroneous declaration data in full, and then full declaration will be made again.
If the goods are returned this year, the original declaration data of tax exemption and refund will be offset by negative numbers in the current period; In case of cross-year return, the original tax exemption and refund shall be paid in full and adjusted accordingly according to the relevant provisions of the current accounting system.
If tax exemption or taxation measures are required to be implemented in this year, the original tax exemption and refund declaration data will be offset by negative numbers in the current period; For those who have declared tax exemption and tax refund across the year, if tax exemption or taxation is required, the original tax exemption and tax refund should be paid in full without negative deduction, and adjusted accordingly according to the relevant provisions of the current accounting system.
Five, foreign trade enterprises export goods tax exemption declaration
(a) the application procedures and time limit
The goods exported by the enterprise in the current month shall be declared to the competent tax authorities within the next month’s VAT declaration period, and the sales of export goods subject to the tax refund (exemption) policy shall be reported in the "sales of duty-free goods" column of the VAT tax declaration form.
The enterprise shall collect all relevant vouchers and apply to the competent tax authorities for the exemption and refund of value-added tax and consumption tax on exported goods during the reporting period of value-added tax from the month following the date of customs declaration and export to April 30 of the following year. With the approval of the competent tax authorities, enterprises can also apply for tax exemption declaration at other times outside the VAT tax declaration period. Overdue, the enterprise shall not declare tax exemption.
(2) Application materials
1. Summary Declaration Form for Export Tax Refund of Foreign Trade Enterprises (see Annex 15, omitted, please visit the website of the State Administration of Taxation for details).
2. Detailed Declaration Form for Export Tax Refund of Foreign Trade Enterprises (see Annex 16, omitted, please visit the website of the State Administration of Taxation for details).
3. Detailed Export Tax Refund Declaration Form of Foreign Trade Enterprises (see Annex 17, omitted, please visit the website of the State Administration of Taxation for details).
4. Electronic data for formal declaration of export goods tax refund (exemption).
5. The following original documents
(1) customs declaration form for export goods;
(2) Special VAT invoice (deduction coupon), export tax rebate purchase batch declaration form, and special customs import VAT payment form (if the special customs import VAT payment form is provided, the customs declaration form for imported goods shall be provided at the same time, the same below);
(3) the verification form of export proceeds;
(4) For the goods entrusted for export, the certificate of export agent issued by the competent tax authorities of the entrusted party and a copy of the export agent agreement shall also be provided;
(5) For taxable consumer goods, it shall also provide a special payment book for consumption tax or a separate bill, and a special payment book for customs import consumption tax (if a special payment book for customs import consumption tax is provided, it shall also provide a customs declaration form for imported goods, the same below);
(6) Other information required by the competent tax authorities.
Six, export enterprises and other units shall be regarded as export goods and provide processing, repair and replacement services to foreign countries.
The declaration of tax refund (exemption) for goods that enter the special area and are sold to units or overseas units and individuals in the special area, and the declaration of tax refund (exemption) for production enterprises or foreign trade enterprises outside the special area shall be handled according to the provisions of Articles 4 and 5 of these Measures respectively.
Other goods deemed to be exported and processing, repair and replacement services provided to the outside world are declared for export, and those that are not declared for export sales are declared for export invoices or ordinary invoices, and export enterprises or other units shall declare tax refund (exemption) within the tax declaration period of VAT from the following month to April 30th of the following year. Overdue, export enterprises or other units shall not declare tax refund (exemption). When declaring the tax refund (exemption), the production enterprises shall, in addition to Article 4 of these Measures, foreign trade enterprises and other units without production capacity shall, in addition to the provisions of Article 5 of these Measures, declare [do not provide the verification form for export proceeds; Export enterprises and other units shall provide the following corresponding supplementary materials in addition to the following goods and services, which do not provide customs declaration forms and export invoices for export goods, but ordinary invoices for sales by production enterprises:
(1) For export goods aided by foreign countries, a copy of the approval of the Ministry of Commerce for the use of preferential foreign aid loans (the "foreign aid task book") or a copy of the approval of the Ministry of Commerce for the use of foreign aid joint venture cooperation project funds (the "foreign aid task book") shall be provided.
(two) for the export goods of foreign contracted projects, the contract for foreign contracted projects shall be provided; In case of subcontracting, the export enterprises or other units undertaking subcontracting shall apply for tax refund (exemption). When applying for tax refund (exemption), the subcontracting contract (agreement) shall be provided in addition to the foreign contracting contract.
(3) For export goods used for overseas investment, copies of the documents approved by the Ministry of Commerce and its authorized units for their overseas investment shall be provided.
(4) For the goods declared to the customs and transported into the warehouse under customs supervision for sale in duty-free shops in the customs isolation zone, the declaration form for export goods provided shall be stamped with the special seal for customs declaration of duty-free goods trading enterprises; For the goods sold by duty-free shops in the international customs isolation zone of Shanghai Hongqiao and Pudong Airport, the customs declaration form for export goods shall be stamped with the special seal for duty-free shop declaration, and the customs shall provide the verification certificate for the goods sold by duty-free shops.
(five) the winning mechanical and electrical products sold shall provide the following information:
1. Notice of Certificate of Winning Bid issued by the competent tax authorities where the tenderer is located;
2. The bid-winning certificate issued by China tendering company or other domestic tendering organizations (original);
3. The supply contract (agreement) signed by the winning bidder and China tendering company or other tendering organizations;
4. The invoice issued by the winning bidder to the user in accordance with the provisions of the tender and the supply contract;
5. Receiving list of users of mechanical and electrical products who won the bid;
6. The mechanical and electrical products that are subcontracted by foreign enterprises to domestic enterprises after winning the bid shall also be provided with subcontracts (agreements) signed with the winning enterprises.
(6) Self-produced offshore engineering structures sold to offshore oil and gas exploration enterprises shall provide sales contracts.
(7) For the goods sold to ocean-going vessels and ocean-going vessels, an export invoice shall be provided which lists the name, quantity and sales amount of the goods sold and is signed by the captains of ocean-going vessels and ocean-going vessels.
(eight) the following information shall be provided for the production and sale of aviation food for international flights of domestic and foreign airlines:
1. Catering contracts signed with airlines;
2. Catering schedule provided by airlines (flight number, landing city, etc. must be indicated);
3. Delivery list signed by flight attendants of international flights (airline name, flight number, etc. shall be indicated).
(nine) to provide foreign processing, repair and replacement services, the following information shall be provided:
1. The customs declaration form for the export of goods other than the repair and repair of ships with the trade mode of "repaired goods";
2 repair and replacement contracts signed with overseas units and individuals;
3. Maintenance work order (provided for foreign aircraft repair and repair business).
Seven, export goods and services tax refund (exemption) other reporting requirements.
(a) the import of water and electricity in special areas, by the purchase of water and electricity in special areas of production enterprises to declare tax rebates. The enterprise shall declare the tax refund to the competent tax authorities during the tax declaration period of VAT from the next month after the issuance of the special VAT invoice for purchased goods to April 30 of the following year. Overdue, the enterprise shall not declare tax refund. When applying for tax refund, you should fill in the Declaration Form for Tax Refund of Goods Purchased for Self-use (see Annex 18, omitted, please visit the website of the State Administration of Taxation for details), and provide official electronic declaration data and the following information:
1. Special VAT invoice (deduction);
2. Bank settlement voucher for payment of water, electricity and gas expenses (copy with bank seal).
(2) If the goods brought into the bonded area belong to the warehousing enterprises that are sold by export enterprises to overseas units and individuals, and the overseas units and individuals store them in the bonded area, the warehousing enterprises shall go through the customs declaration formalities when they leave the country. If the customs issues a declaration form for export goods entering the bonded area after all of them leave the country, the production enterprises and foreign trade enterprises outside the bonded area shall, when declaring tax refund (exemption), provide the information specified in Articles 4 and 5 of these Measures respectively, and also provide the outbound goods of the warehousing enterprises for the record. The export date for determining the time limit for declaring tax refund (exemption) shall be based on the export date on the record list of the last batch of outbound goods.
(3) Equipment purchased by export enterprises and other units before December 31, 2008, equipment purchased after January 1, 2009 but not allowed to deduct the input tax according to relevant regulations, equipment purchased by non-VAT taxpayers, and equipment purchased by export enterprises and other units in the pilot area of changing business tax to VAT before the pilot of this enterprise, if they belong to used equipment for which the input tax has not been deducted, shall be subject to the VAT exemption and refund method.
Export enterprises and other units shall separately declare the tax refund to the competent tax authorities within each VAT tax declaration period from the month following the date of customs declaration and export of goods to April 30 of the following year. Overdue, export enterprises and other units shall not declare tax refund. When applying for tax refund, you should fill in the Application Form for Tax Refund of Used Equipment for Export (see Annex 19, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following information:
1. Export goods declaration form;
2. For the goods entrusted for export, the certificate of export agent issued by the competent tax authorities of the entrusted party and the export agent agreement shall also be provided;
3. Special VAT invoice (deduction form) or special payment form for customs import VAT;
4. Verification form of export proceeds;
5. Confirmation Form of Depreciation of Used Equipment for Export (see Annex 20, omitted, please visit the website of the State Administration of Taxation for details);
6. Other information required by the competent tax authorities.
(4) For export goods that are settled in RMB from the border port of the province (autonomous region) where they are located under general trade or small-scale border trade in border areas, and are settled in RMB by bank transfer, when the production enterprises and foreign trade enterprises declare tax refund (exemption), they should provide the bank receipts settled in RMB in addition to the information specified in Articles 4 and 5 of these Measures respectively, which should match the verification form of export proceeds issued by the foreign exchange administration department. If it is really difficult to provide the bank bill, it can provide the verification form of export proceeds with the endorsement of "RMB verification".
(5) For the goods exported by RMB settlement in cross-border trade, the export enterprise does not need to provide the export receipt verification form to declare tax refund (exemption).
(6) Export enterprises and other units shall fill in the corresponding marks of the goods listed in Annex 21 in the column of "Tax Refund (Exemption) Business Type" in the schedule of the declaration report when declaring the tax refund (exemption) of the goods listed in Annex 21 (omitted, please visit the website of the State Administration of Taxation for details).
Eight, the relevant provisions of the original certificate of tax refund (exemption)
(1) Special VAT invoice (deduction)
Export enterprises and other units shall go through the certification procedures for special VAT invoices obtained by purchasing export goods and services. Special VAT invoices for which the input tax has been deducted shall not be provided when declaring tax refund (exemption).
If the export enterprises and other units lose the invoice and deduction of the special VAT invoices, they can report the tax refund (exemption) to the competent tax authorities on the basis of the copy of the bookkeeping copy of the special VAT invoices and the tax return certificate issued by the local competent tax authorities where the seller is located.
If the export enterprises and other units lose the deduction of special VAT invoices, they can declare the tax refund (exemption) to the tax authorities in charge of export tax refund with a copy of the invoice of special VAT invoices after the certification of special VAT invoices is consistent.
(2) Customs declaration form for export goods
The export enterprise shall confirm the customs declaration in the "China Electronic Port Export Tax Refund Subsystem" in time after the goods are declared for export. Inquire about the electronic information of export goods declaration form in time. If there is no electronic information of export goods declaration form, it should be reported to China electronic port or the competent tax authorities in time.
If the consignor exports the goods and other goods through customs declaration in one lump sum, the consignor may provide a copy of the declaration form for export goods when declaring tax refund (exemption).
(three) export verification form
In any of the following circumstances, an export enterprise must provide a verification form for export proceeds when declaring export tax refund (exemption) within 2 years from the date of occurrence:
1. The tax credit rating is C or D;
2. Failing to apply for the qualification confirmation of export tax refund (exemption) within the prescribed time limit;
3. The financial accounting system is not perfect, and there are many mistakes in the daily declaration of export tax refund (exemption);
4. Apply for export tax refund (exemption) for the first time;
5. Tax-related violations such as tax evasion, evasion of tax payment, defrauding export tax rebates, refusing to pay taxes, falsely issuing special VAT invoices or agricultural product purchase invoices, and accepting false VAT invoices (except for obtaining false VAT invoices in good faith).
Export enterprises do not have the above five situations, including those newly established and re-qualified for export tax refund (exemption) due to restructuring, reorganization, merger, division and other reasons, and the original export enterprises do not have the above-mentioned circumstances, and are approved by the provincial tax authorities, when reporting export tax refund (exemption), they may temporarily not provide the verification form for export proceeds. However, before the deadline for the declaration of export tax refund (exemption), the verification forms of export foreign exchange receipts bound monthly in the order of declaration list shall be collected and provided.
(four) the relevant documents for the record
An export enterprise shall, within 15 days after declaring the export tax refund (exemption), fill in the Catalogue of Record Documents for Export Goods in the order of declaring the export goods with tax refund (exemption), and indicate the storage place of the record documents for the competent tax authorities to check:
1. Purchase contracts of foreign trade enterprises, purchase contracts of non-self-produced goods for export by production enterprises, including supplementary contracts signed under a purchase and sale contract, etc.;
2. Export cargo manifest;
3. Export cargo transport documents (including: ocean bills of lading, air waybills, railway waybills, cargo transport documents, postal receipts and other cargo documents issued by carriers, as well as domestic transport documents for export enterprises to bear the freight).
If the above-mentioned original documents cannot be obtained, the export enterprise may use other documents with similar contents or functions for document filing. Unless otherwise specified, the filing documents shall be stored and kept by the export enterprise, and shall not be damaged without authorization, and the retention period shall be 5 years.
It is regarded as export goods and foreign repair and replacement services, and the management of filing documents is not implemented.
Nine, export enterprises and other units to apply the tax exemption policy of export goods and services declaration.
(1) Goods in special areas exported by enterprises in special areas, goods and services exported by exporting enterprises or other units that are subject to the tax exemption policy shall apply to the competent tax authorities for tax exemption of value-added tax and consumption tax in the tax declaration of the next month of export or sales.
(2) For other export goods and services that are subject to the tax exemption policy, export enterprises and other units should fill in the List of Duty-free Export Goods and Services (see Annex 22, omitted, please visit the website of the State Administration of Taxation for details) in the next month when the duty-free business of goods and services occurs (the next quarter is the quarter when the value-added tax declaration is made quarterly), provide formal electronic data for declaration, and go through the formalities of duty-free declaration with the competent tax authorities. The customs declaration form of export goods (the certificate of export goods on commission) and other materials shall be kept by the enterprise for future reference.
For the goods entrusted for export by non-export enterprises, the entrusting party shall apply for VAT and consumption tax exemption declaration to the competent tax authorities within the VAT declaration period of the next month (quarterly VAT declaration is the next quarter) when the goods and services duty-free business occurs, with the materials such as the certificate of agent export goods issued by the competent tax authorities of the entrusted party and the copy of the agent export agreement.
If export enterprises and other units fail to declare export tax refund (exemption) or issue the Certificate of Goods Exported as an Agent within the prescribed time limit, and have declared VAT refund (exemption) but fail to complete the VAT refund (exemption) certificate to the tax authorities within the prescribed time limit, if it is determined that the VAT exemption policy will be implemented before the deadline for tax refund (exemption), export enterprises and other units may, in the next month when the tax exemption is determined, pay VAT tax according to the provisions of the preceding paragraph. Those who have already declared tax exemption shall not declare export tax refund (exemption) or declare and issue the certificate of export agent.
(3) If the export goods in Item (2) and Item (3) of this Article have been refunded (exempted), foreign trade enterprises and other units without production capacity shall pay back the refunded tax before declaring the tax exemption; According to the provisions of Item (5) of Article 4 of these Measures, the production enterprise shall adjust the declaration data or pay the original tax exemption and refund in full.
(four) the relevant tax exemption certificate and tax exemption verification.
1. Relevant certificates of cigarettes exported within the national plan and tax-free verification.
When purchasing cigarettes from cigarette production enterprises, cigarette export enterprises should first apply to the competent tax authorities for the issuance of the Application Form for Certificate of Granting Duty-free Purchase of Export Cigarettes (see Annex 23, omitted, please visit the website of the State Administration of Taxation for details), and then forward the Certificate of Granting Duty-free Purchase of Export Cigarettes (see Annex 24, omitted, please visit the website of the State Administration of Taxation for details) to the cigarette production enterprises, and the cigarette production enterprises shall report to the competent tax authorities for tax exemption accordingly.
Cigarettes that have been granted duty-free purchase shall be sold by cigarette production enterprises to export enterprises at prices excluding consumption tax and value-added tax, and an Application Form for Tax Exemption Certificate for Exported Cigarettes shall be submitted to the competent tax authorities (see Annex 25, omitted, please visit the website of the State Administration of Taxation for details). After the tax authorities in charge of cigarette production enterprises approve the tax exemption, they will issue the Certificate of Tax Exemption for Exported Cigarettes (see Annex 26, omitted, please visit the website of the State Administration of Taxation for details) and send it directly to the tax authorities in charge of cigarette export enterprises.
Cigarette export enterprises (including enterprises that purchase duty-free cigarettes for export, production enterprises that directly export self-produced cigarettes, and production enterprises that entrust the export of self-produced cigarettes) shall go through the formalities of duty-free verification of export cigarettes with the competent tax authorities during the tax declaration period of the value-added tax from the next month after the date of cigarette declaration and export to April 30 of the following year. Overdue, the export enterprise shall not declare the verification, and shall pay the value-added tax and consumption tax according to the regulations. When applying for write-off, you should fill in the Declaration Form for Duty-free Write-off of Export Cigarettes (see Annex 27, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following information:
(1) customs declaration form for export goods;
(2) the export proceeds verification form;
(3) export invoices;
(4) export contracts;
(5) Certificate of Duty Free for Exported Cigarettes (provided by the enterprise that purchased duty-free cigarettes for export);
(6) Certificate of goods exported as an agent, and a copy of the agreement on export as an agent (provided by the manufacturer entrusted to export self-produced cigarettes);
(7) Other information required by the competent tax authorities.
2. Tax exemption certificate and verification of goods exported by processing with supplied materials.
(1) After obtaining the general invoice of the processing fee issued by the processing enterprise, the export enterprise engaged in the entrusted processing business of processing with materials shall fill in the Application Form for Tax Exemption Certificate of Processing with Materials (see Annex 28, omitted, please visit the website of the State Administration of Taxation for details), provide the electronic data for formal declaration, and apply for the Tax Exemption Certificate of Processing with Materials with the following materials to the competent tax authorities (see Annex 29).
(1) the original and photocopy of the customs declaration form for imported goods;
(2) Original and photocopy of the ordinary invoice for processing fee issued by the processing enterprise;
③ Other information required by the competent tax authorities.
The export enterprise shall hand over the Certificate of Tax Exemption for Processing with Materials to the processing enterprise, and the processing enterprise shall report to the competent tax authorities with this certificate to handle the tax exemption procedures for value-added tax and consumption tax of processing fees.
(2) After the export enterprise exports the goods in the form of "processing with materials" and goes through the customs verification procedures, it shall go through the formalities of tax-free verification of the processed export goods with the competent tax authorities with the written-off closing notice issued by the customs, the Application Form for Verification of Tax Exemption Certificate of the processed export goods with materials (see Annex 30, omitted, please visit the website of the State Administration of Taxation for details) and the following materials and officially declared electronic data:
(1) the original and photocopy of the export goods declaration form;
(2) tax exemption certificate for processing with supplied materials;
(3) Original and photocopy of the ordinary invoice for processing fee issued by the processing enterprise;
(4) other information required by the competent tax authorities.
X. Handling of relevant documents and certificates
(a) the certificate of export agent.
For the goods entrusted for export, the Consignee shall apply to the competent tax authorities for the Certificate of Goods Exported as an Agent (Annex 31 is omitted, please refer to the website of the State Administration of Taxation for details) from the date when the goods are declared for export to April 15th of the following year, and forward it to the Consignee in time. If the time limit is exceeded, the Consignee shall not declare and issue the Certificate of Goods Exported as an Agent. When applying for the certificate of export goods as an agent, you should fill in the Application Form for Certificate of Export Goods as an Agent (see Annex 32, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following information:
1. Original and photocopy of the agency export agreement;
2. Export goods declaration form;
3. A copy of the tax registration certificate of the entrusting party;
4. Other materials required by the competent tax authorities.
If the consignee is disqualified from tax refund (exemption), it shall not apply for issuing a certificate of export goods as an agent.
(2) Certificate of import of goods as an agent
For materials and parts entrusted to import processing trade, the consignee shall promptly apply to the competent tax authorities for issuing a certificate of import of goods as an agent, and hand it over to the consignor in time. When applying for issuing the certificate of import of goods as an agent, the trustee shall fill in the Application Form for Certificate of Import of Goods as an Agent (see Annex 33, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following materials:
1. Processing trade manual and its copy;
2. Import goods declaration form (special for processing trade);
3. Original and photocopy of the agency import agreement;
4. Other materials required by the competent tax authorities.
(three) the certificate that the export goods have been returned with tax paid (not refunded)
If the export goods are returned, the export enterprise shall first apply to the competent tax authorities for the issuance of the Certificate of Refund of Export Goods for Tax Payment (No Tax Refund) (see Annex 34, omitted, please visit the website of the State Administration of Taxation for details), and take it to the customs to apply for the return of export goods. If the goods consigned for export are returned, the entrusting party shall apply for issuing a certificate that the export goods have been returned with tax paid (not refunded) and hand it over to the entrusting party. When applying for issuing the Certificate of Returned Export Goods with Paid Tax (No Tax Refund), you should fill in the Application Form for Certificate of Returned Export Goods with Paid Tax (No Tax Refund) (see Annex 35, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following information:
1. Export goods declaration form (if the tax refund has been declared when the goods are returned, it is not required to be provided);
2. Export invoice (not required by foreign trade enterprises);
3. The original and photocopy of the general tax payment book (if the tax refund is not declared at the time of return, and if the production enterprise returns the goods this year, it is not required to provide it);
4. Other materials required by the competent tax authorities.
(4) reissue the certificate of export declaration form and the certificate of verification of export proceeds.
If the customs declaration form of export goods or the verification form of export proceeds are lost, the export enterprise shall apply to the competent tax authorities for issuing a certificate of re-issuing the export customs declaration form or a certificate of re-issuing the verification form of export proceeds.
1. To apply for issuing the certificate of re-submitting the export declaration form, you should fill in the Application Form for Re-submitting the Export Declaration Form (see Annex 36, omitted, please visit the website of the State Administration of Taxation for details), and provide the electronic data for formal declaration and the following materials:
(1) customs declaration form for export goods (other customs declaration information pages printed by the port electronic law enforcement system);
(2) Other materials required by the competent tax authorities.
2. To apply for the issuance of a certificate for the verification of export proceeds, you should fill in the Application Form for the Verification of Export Proceeds (see Annex 37, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following materials:
(1) the customs declaration form for export goods (the information page of the customs declaration form printed for export tax refund or other links or through the port electronic law enforcement system);
(2) Other materials required by the competent tax authorities.
(five) export tax rebate purchase batch declaration form
Where foreign trade enterprises need to declare tax refund (exemption) in batches when purchasing goods, and production enterprises need to declare consumption tax refund in batches when purchasing non-self-produced taxable consumer goods, the export enterprises shall submit the following information and apply to the competent tax authorities for issuing the Batch Declaration Form for Export Tax Refund (see Annex 38, omitted, please visit the website of the State Administration of Taxation for details):
1. Special VAT invoice (deduction form), special payment book for consumption tax, and declaration form for purchase in batches that has been issued;
2. A copy of the list of special VAT invoices;
3. Other information required by the competent tax authorities and formal declaration of electronic data.
(six) the certificate of export goods to domestic sales.
If the export goods originally recorded in the export inventory account are transferred to domestic sales or deemed as domestic sales, and the export goods that have been declared tax refund (exemption) are returned and transferred to domestic sales, the foreign trade enterprise shall apply to the competent tax authorities for issuing the certificate of export goods being transferred to domestic sales in the month when domestic sales or deemed as domestic sales occur. When applying for the certificate of export goods for domestic sale, you should fill in the Declaration Form of Export Goods for Domestic Sale Certificate (see Annex 39, omitted, please visit the website of the State Administration of Taxation for details), and provide the official electronic data and the following information:
1. Special VAT invoice (deduction form), special customs payment form for import VAT, declaration form for purchase in batches, and original and photocopy of the certificate that the export goods have been returned and paid tax (not refunded);
2. The original and photocopy of the invoice for domestic goods (bookkeeping);
3. Other materials required by the competent tax authorities.
Foreign trade enterprises should use it as a deduction voucher for input tax when they declare tax payment within the next VAT tax declaration period after obtaining the certificate of export goods being sold to domestic market.
(7) Notice of bid-winning certificate
For projects constructed with loans from foreign governments or international financial organizations, the tendering agency shall apply to the local competent tax authorities for the Notice of Certificate of Winning Bid after the bidding is completed and the supply contract signed by the winning enterprise takes effect. The tendering agency shall submit the Notice of Certificate of Winning Bid and the list of winning equipment to the competent tax authorities (see Annex 40, omitted, please visit the website of the State Administration of Taxation for details), and provide the following materials and information:
1. Notice of Bid Evaluation Results of the State Bid Evaluation Committee;
2. List of non-refundable goods for the winning project (see Annex 41, omitted, please visit the website of the State Administration of Taxation for details);
3. The name, address and postal code of the local competent tax authority where the winning enterprise is located;
4. In the loan project, the mechanical and electrical products that are subcontracted to domestic enterprises by foreign enterprises after winning the bid shall also provide the verification certificate issued by the tendering agency on the subcontract;
5. If the loan project is won by the consortium, it shall also provide the verification certificate issued by the tendering agency on the consortium agreement;
6. Other information required by the tax authorities.
(eight) the replacement of the lost relevant certificates.
If an export enterprise or other unit loses the relevant certificates of export tax refund, it shall fill in the Application for Reissuing the Relevant Certificates of Export Tax Refund to the original tax authorities that issued the certificates (Annex 42, omitted, please visit the website of the State Administration of Taxation for details) and provide electronic data for formal declaration. The tax authority that originally issued the certificate shall issue the relevant certificate again after verifying that it has indeed issued the relevant certificate, but the words "reissue" shall be marked.
XI. Other provisions
(1) Export enterprises and other units shall not issue special invoices for value-added tax except for water and electricity imported into special areas.
(two) the VAT refund rate has been adjusted, and its implementation time:
1. Goods declared to the customs for export shall be subject to the export date indicated on the export goods declaration form; Goods that are not declared for export sales shall be subject to the issuing time of export invoices or ordinary invoices.
2. The goods exported by export enterprises or other units in the bonded area and the goods exported through the bonded area shall be subject to the export date indicated on the record list of outbound goods issued by the customs when the goods leave the country.
(III) If it needs to be recognized as a group company that can declare tax exemption and refund according to the purchase of goods deemed as self-produced, the headquarters of the group company must submit the written recognition application and the certification materials of the member enterprises to the competent tax authorities, and the tax authorities at or above the prefecture level (including the same level) where the headquarters of the group company is located shall recognize it.
If the headquarters of a group company and its member enterprises are not located in the same region, or in the same province (autonomous region, municipality directly under the central government, or city with separate plans), it shall be determined by the provincial state taxation bureau where the headquarters of the group company is located; If the headquarters and its members are not in the same province, the provincial state taxation bureau where the headquarters is located shall send a copy of the identification document to the provincial state taxation bureau where the member enterprise is located.
(4) For the export goods and services for which overseas units and individuals have delayed or failed to pay the payment for goods, and for the imported and processed export goods settled by export enterprises in the form of differential settlement, where the foreign exchange administration department issues a verification form for export proceeds (the tax authorities in the pilot areas that provide paper verification forms for export proceeds are exempted from receiving the electronic data of verification of foreign exchange proceeds transmitted by the foreign exchange administration department), the export enterprises and other units may declare tax refund (exemption) according to the existing relevant regulations.
(5) For export goods and services that are long-term foreign exchange receipts and do not exceed the expected date of foreign exchange receipt filed in the foreign exchange administration department, if the export enterprises and other units apply for tax refund (exemption) by providing the filing certificate of long-term foreign exchange receipt, the export enterprises and other units shall provide the export receipt verification form (export tax refund copy) to the competent tax authorities within 30 days from the expected date of foreign exchange receipt. If the tax authorities in the pilot areas that fail to provide the paper-based export foreign exchange receipt verification form within the time limit or are exempted from providing it, the "verification date" of the electronic data of foreign exchange receipt verification transmitted by the foreign exchange administration department exceeds 30 days from the expected date of foreign exchange receipt, the competent tax authorities will no longer handle the relevant export tax refund (exemption), and if the export tax refund (exemption) has been handled, the tax authorities will recover the refunded (exemption) tax according to the relevant regulations.
(6) If water and electricity are imported into a special area, and the production enterprises in the area fail to declare the tax refund (exemption) within the prescribed time limit, the input tax shall be transferred to the cost.
(VII) Export goods and services subject to the VAT exemption policy, except for goods exported by enterprises in special areas and goods and services exported by export enterprises or other units, if export enterprises or other units fail to declare tax exemption in accordance with the provisions within the specified tax declaration period, they shall be regarded as domestic goods and processing, repair and repair services exempted from VAT and consumption tax. If they are tax-free for domestic sales, they shall be subject to the penalties imposed by the competent tax authorities in accordance with the Law of People’s Republic of China (PRC) on Tax Collection and Management. If it is taxed in domestic sales, it shall declare and pay the value-added tax and consumption tax within the value-added tax declaration period of the month following the tax exemption declaration period.
For the export goods and services of this year, the export enterprises or other units shall exclude the declared VAT refund (exemption) and tax exemption, collect VAT and consumption tax according to the domestic sales, and issue the export agent certificate. In addition to the duty-free goods for domestic sales in accordance with the provisions of the preceding paragraph, they shall declare and pay VAT and consumption tax within the VAT tax declaration period in June of the following year.
(8) For export goods and services subject to the VAT exemption policy, if the export enterprise or other unit waives the tax exemption and applies the tax on domestic goods, it shall submit a written report to the competent tax authorities. Once the tax exemption is waived, it shall not be changed within 36 months.
(9) Except cigarettes approved by State Taxation Administration of The People’s Republic of China to be sold to duty-free shops, cigarettes exported duty-free must be directly declared for export from the designated port (see Annex 43, omitted, please visit the website of the State Administration of Taxation for details).
(10) For the goods listed in point 6, Item (2) of Article 9 in Document No.39 of Caishui [2012], export enterprises and other units shall declare tax payment or tax exemption or tax refund (exemption) according to the tax refund rate corresponding to the customs tariff number of raw materials listed in Annex 9 of Document No.39 of Caishui [2012].
If export enterprises and other units fail to declare tax payment, tax exemption or tax refund (exemption) according to the above provisions, once the competent tax authorities find out, in addition to implementing this provision, they should also accept the punishment made by the competent tax authorities according to the Law of People’s Republic of China (PRC) on Tax Collection and Management.
Twelve, the export goods and services subject to the VAT tax policy, export enterprises or other units to declare and pay VAT, according to the unified provisions of the domestic goods to pay VAT.
Thirteen, illegal treatment
(a) export enterprises and other units have one of the following acts, the competent tax authorities should be punished in accordance with the provisions of the "People’s Republic of China (PRC) tax collection and management law" sixtieth:
1. Failing to set up, use and keep the tax refund (exemption) account books, vouchers and materials related to export goods according to regulations;
2. Failing to bind, store and keep the filing documents as required.
(II) Where export enterprises and other units refuse to be inspected by the tax authorities or refuse to provide tax refund (exemption) account books, vouchers and materials for export goods, the tax authorities shall punish them in accordance with the provisions of Article 70 of the Law of People’s Republic of China (PRC) on Tax Collection and Administration.
(3) Where an export enterprise provides false filing documents, the competent tax authorities shall punish it in accordance with the provisions of Article 70 of the People’s Republic of China (PRC) Tax Collection and Management Law.
(4) If a production enterprise engaged in feed processing fails to go through the registration, declaration and verification procedures for feed processing within the prescribed time limit, the competent tax authorities shall go through the relevant procedures after handling it in accordance with the relevant provisions of Article 62 of the People’s Republic of China (PRC) Tax Collection and Management Law.
(five) export enterprises and other units in violation of the provisions of the invoice management, the competent tax authorities should be punished in accordance with the relevant provisions of the "People’s Republic of China (PRC) invoice management measures".
(6) Export enterprises and other units defraud the state of export tax rebates by falsely reporting exports or other deceptive means, and the tax authorities in charge shall recover the tax rebates defrauded by them and impose a fine of not less than 1 time but not more than 5 times the tax defrauded; If a crime is constituted, criminal responsibility shall be investigated according to law.
Those who cheat the national export tax refund shall be approved by the tax authorities at or above the provincial level, and their export tax refund (exemption) qualification shall be stopped according to the following provisions:
1. Whoever defrauds the state of export tax rebate of less than 50,000 yuan may stop handling export tax rebate for more than half a year and less than one year.
2. Those who defraud the State of an export tax rebate of more than 50,000 yuan but less than 500,000 yuan may stop handling the export tax rebate for more than one year and less than one and a half years.
3. Those who defraud the state of export tax refund of more than 500,000 yuan but less than 2.5 million yuan, or who have been subjected to administrative punishment for defrauding export tax refund and defrauded the state of export tax refund of more than 300,000 yuan but less than 1.5 million yuan within two years, shall stop handling export tax refund for them for more than one and a half years and less than two years.
4. Those who defraud the state of export tax refund of more than 2.5 million yuan, or who have received administrative punishment for defrauding export tax refund and defrauded the state of export tax refund of more than 1.5 million yuan within two years, shall stop handling export tax refund for them for more than two years and less than three years.
5. The starting date for stopping the export tax rebate is the date of the decision of the Decision on Tax Administrative Punishment made by the tax authorities at or above the provincial level (including the corresponding level).
14. The provisions of Articles 4, 5, 6 and 7 of these Measures on the time limit for tax refund (exemption), the provisions of Article 9 (2) (3) on the time limit for tax-free declaration of export goods, and the provisions of Article 10 (1) on the time limit for applying for issuing certificates of export goods as agents shall be implemented as of January 1, 2011. For export goods and services in 2011, the time limit for reporting tax refund (exemption), the time limit for reporting tax exemption for export goods in Item (2) of Article 9, and the time limit for applying for issuing the certificate of export goods as an agent in Item (1) of Article 10 are extended by three months.
Other provisions of these Measures shall be implemented as of July 1, 2012. Starting date: goods and services declared to the customs for export shall be subject to the export date indicated in the export goods declaration form; Goods that are not declared for export sales shall be subject to the issuing time of export invoices (export invoices) or ordinary invoices; Goods exported by export enterprises or other units in the bonded area and goods exported through the bonded area shall be subject to the export date indicated on the record list of outbound goods issued by the customs when the goods leave the country.
The documents and clauses listed in the Catalogue of Cancelled Documents (see Annex 44, omitted, please visit the website of the State Administration of Taxation for details) shall be abolished at the same time. Other provisions on the administration of value-added tax and consumption tax on export goods not included in these Measures shall still be implemented according to the original provisions.