From 20 15, 12 and 1, domestic units and individuals providing export services such as film and television services and offshore service outsourcing will be subject to zero VAT rate, and the previously applicable tax exemption provisions will be cancelled. After the above-mentioned export services are changed from VAT exemption to zero tax rate, they are eligible for tax refund accordingly. So, how do enterprises apply for tax refund? This paper sorts out and summarizes the relevant regulations for the reference of enterprises. Where have the rules changed? Camp reform? International transportation services provided by domestic units and individuals, research and development services and design services provided to overseas units, space transportation services, transportation services to and from Hong Kong, Macao and Taiwan provinces, and transportation services provided in Hong Kong, Macao and Taiwan provinces are subject to zero VAT rate. At present,? Zero tax rate? It also extends to export services such as film and television services and offshore service outsourcing. The Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Application of Zero VAT Rate Policy to Film and Television Export Services (Caishui [20 1 5]18) recently stipulated that domestic units and individuals will provide radio, film and television programs (works) to overseas units from 65438+February1day; Overseas technology transfer services, software services, circuit design and testing services, information system services, business process management services and contract energy management services; Offshore service outsourcing business implements zero VAT rate and cancels the original tax exemption regulations. Compared with the original policy "Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Industry into the Pilot Project of Changing Business Tax to VAT" (Caishui [2065 438+05] 106), there are three main differences: 1. 2. According to Item (6) of Article 7 of Annex 4 of Caishui Document [20 13] 106, the distribution service of radio, film and television programs (works) will be changed from duty-free to zero tax rate. 3. According to Item (9) of Article 7 of Annex 4 of Caishui Document [20 13] 106, overseas technology transfer services, software services, circuit design and testing services, information system services, business process management services and contract energy management services will be changed from tax-free to zero tax rate, and others will remain unchanged. At the same time, the production service of radio, film and television programs (works) will be adjusted to zero tax rate for radio, film and television programs. How to Tax Refund Document [20 15] 1 18 classifies export services such as film and television services and offshore service outsourcing provided by domestic units and individuals, and divides them into tax refund (exemption) and tax exemption according to enterprise types. 1. Tax Refund (Exemption) Provisions: Domestic units and individuals belong to the general tax method of value-added tax, and the applicable value-added tax rate is zero. Production enterprises shall implement tax exemption and tax refund measures. Foreign trade enterprises are divided into two situations. If you export taxable services, you are exempt from tax refund. Direct export of taxable services with zero VAT rate is regarded as a production enterprise, and its export goods are uniformly exempt from tax deduction and refund, such as self-developed and designed taxable services. 2. Tax exemption: Domestic units and individuals provide taxable services, and the VAT rate is zero. Where the simple tax calculation method is applicable, the VAT exemption method shall be implemented. For example, small-scale enterprises export taxable services. 3. VAT refund rate for taxable services: It is the VAT rate applicable according to the provisions in Item (1) to Item (3) of Article 12 of the Implementation Measures for Changing Business Tax to VAT Pilot (Cai Shui [20 13] 106). That is, the export services such as film and television mentioned in Caishui [2015]18 belong to the provision of modern service industry services (except tangible movable property leasing services), and the tax rate is 6%. For example, a domestic film and television distribution company is a general VAT taxpayer, mainly engaged in film and television production and distribution business. Suppose that the company released the film and television programs to overseas institutions on February 5, 20 15, and obtained service income of 4 million yuan (equivalent to RMB price), domestic distribution income of120,000 yuan, and current output tax of 720,000 yuan. In that month, I bought a photographic equipment (fixed assets) of 5 million yuan, and the input tax was 850,000 yuan. It is known that the tax rate of film and television service industry is 6%, and the applicable export tax rebate rate is 6%. According to the provisions of Caishui Document [2015]18, the overseas export services provided by the company are taxable services with zero tax rate, and the method of tax exemption and refund is implemented. The calculation is as follows: tax payable in this period = output tax-(input tax-tax exemption and non-deduction in this period) =720000-(850000-0)=- 13 (ten thousand yuan); Tax exemption of current zero-rate taxable services = tax-free taxable value of current zero-rate taxable services? Foreign exchange RMB quotation? Tax rebate rate for taxable services with zero tax rate =4000000? 6%=24 (ten thousand yuan); As the company's tax allowance at the end of the current period is 6.5438+0.3 million yuan, which is less than the tax allowance at the end of the current period of 240,000 yuan for taxable services with zero tax rate, the tax allowance at the end of the current period = 654.38+0.3 (ten thousand yuan), the tax allowance at the end of the current period = the tax allowance at the zero tax rate of the current period-the tax allowance at the current period = 24-654.38+0.3 = 654.38+0. We should also pay attention to which domestic units and individuals should provide valid export vouchers and payment vouchers when handling export tax refund (exemption). Specific matters shall be formulated separately by the Ministry of Commerce of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance. At the same time, in order to avoid the occurrence of tax risks, combined with relevant tax laws and regulations, remind the following matters. 1. The price is reasonable. Article 2 of Caishui [2015]18 stipulates that if the competent tax authorities determine that the export price is too high, domestic units and individuals have the right to calculate tax refund (exemption) according to the approved export price; If the approved export price is lower than the purchase price of foreign trade enterprises, the input tax less than the corresponding part will not be refunded and transferred to the cost. Therefore, when providing export services, it should be noted that the export price cannot be higher than the average price of similar goods and services purchased or exported in the recent period. Otherwise, the tax authorities can make adjustments according to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Several VAT Policies for Preventing Tax Risks (1 12 [Cai Shui]). 2. Put the record away. Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing Administrative Measures for Tax Refund (Exemption) of Taxable Services with Zero VAT Rate (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20141No.3) and Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Management Issues after Cancellation of Some Tax Administrative Approval Items (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.56). The Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Administrative Measures for Tax Refund (Exemption) of Taxable Services with Zero VAT Rate (State Taxation Administration of The People's Republic of China AnnouncementNo. 1 1 No.2065438) stipulates that a zero-tax taxable service provider shall provide zero-tax taxable services during the VAT tax declaration period of the month following the financial sales income (the quarterly VAT tax declaration is the next quarter). Declare the value-added tax payment and tax refund (exemption) to the competent tax authorities, collect relevant vouchers during the tax return period from the next month of income to April 30th of the following year, and truthfully declare the tax refund (exemption) to the competent tax authorities. Therefore, when declaring tax refund (exemption), we should pay attention to the deadline of the declaration period. Overdue declaration, the competent tax authorities will no longer accept. If the zero-rate VAT taxable service fails to declare tax refund (exemption) within the prescribed time limit, the zero-rate VAT taxable service provider shall pay VAT in accordance with the regulations. 4. Calculation specification. Zero-rate VAT taxable services with VAT refund (exemption) shall not issue special VAT invoices. If the goods and export services are exported at the same time, the tax refund (exemption) can be calculated together with the current tax exemption (exemption) formula for export goods.