Relevant tax policies and regulations
(1) Article 5 of the Notice of the General Office of the State Council on Forwarding the Opinions of the State Economic and Trade Commission and other departments on Further Improving the Margin Account System of Processing Trade Banks (Guo Ban Fa [1999] No.35) points out that in order to strictly manage the deep processing of the transferred factories:
1, processing trade enterprises to carry forward bonded products for deep processing and re-export business must report to the competent foreign trade department for approval according to the regulations on commodity classification management, and go through the transfer formalities with the customs on the basis of the approval documents, and the customs will strictly supervise bonded products according to the approval documents of the competent foreign trade department.
2. If Class C restricted commodities and enterprises need to be transferred to factories for deep processing, the customs shall supervise them by means of transit transportation or computer networking. If the conditions for transit transportation or computer networking management are not met, the customs shall collect a deposit equivalent to tax on bonded products transferred to other factories for further processing.
3. The deep processing upstream and downstream enterprises in the transfer place can settle foreign exchange according to import and export trade, and go through the formalities of verification of import payment and export receipt according to regulations.
(2) The Administrative Measures of People's Republic of China (PRC) and China Customs on the Cross-customs Deep Processing Carry-over of Bonded Goods in Processing Trade (Order No.75 of People's Republic of China (PRC) and General Administration of Customs,1No.5438+05 of September 1999) stipulates: "Article 5 ... The customs shall make individual statistics on the import and export in the form of deep processing carry-over". "Article 12: The products carried forward between the transfer-out enterprise and the transfer-in enterprise may be settled by means of import and export trade. After the goods are carried over for customs formalities, the customs will determine whether to issue the foreign exchange verification certificate of the customs declaration form to the enterprise according to relevant regulations. "
(III) Reply on the tax treatment of export goods without legal tax refund (exemption) certificate for foreign-invested enterprises (65438+ Guo Zi [1997] No.5381September 26, 997): "Foreign-invested enterprises must provide all kinds of legal tax refund (exemption) within the time limit stipulated by the tax authorities after the export sales revenue is realized.
(IV) The Notice on Measures for Tax Reduction, Exemption, Credit and Tax Refund of Goods Exported by Production Enterprises on their own account or by Entrusted Agents (Guo Fa [1997] No.8 1 February 25, 1997) stipulates: "1.The scope of tax exemption, credit and tax refund. Unless otherwise stipulated, all kinds of goods exported by production enterprises with import and export rights or entrusted by foreign trade enterprises shall be exempted from tax refund. The tax exemption measures for export goods of foreign-invested enterprises approved before199365438+February 3 1 will continue to be implemented until199865438+February 3 1. After the expiration, the method of' exemption, credit and refund' will be implemented. "
(V) Article 2 of the Operation Rules for Verification of Sale and Payment of Foreign Exchange for Deep Processing Carry-over (Factory Transfer) of the State Administration of Foreign Exchange (Huifa [1999] No.78) stipulates: "If the imported materials are approved by the customs, the designated foreign exchange banks shall handle the relevant procedures for sale and payment of foreign exchange or domestic foreign exchange transfer for the transferee enterprise with the following documents, and the documents for sale and payment of foreign exchange or transfer shall be kept for five years for future reference:
1, the original import declaration form with the country (region) of shipment as' People's Republic of China (PRC) * * * and country (142)', the trade mode as' material parts deep processing (0654)', affixed with anti-counterfeiting label and stamped with the customs' receipt' and verified to be correct;
2. An original export declaration form of the transferor's enterprise with the country (region) of arrival as "People's Republic of China (PRC) * * * and country (142)" and the mode of trade as "deep processing of imported materials (0654)" stamped with anti-counterfeiting mark and customs inspection stamp, which has been verified to be correct;
3. A copy of the verification form of export proceeds stamped with the customs seal of the transferring enterprise;
4. Transfer contract;
5, import payment verification form.
The buyer's enterprise and the transferor's enterprise shall handle the corresponding verification of import payment and export receipt. "
Tax treatment methods before 2000
Due to the vague boundary of tax exemption and the defects of tax policy itself, indirect export collection and management is difficult, and the implementation policies in some areas are inconsistent. These practices include:
(1) Domestic sales are treated as full tax, mainly in areas where it is difficult to organize income. Because there is no input tax deduction, it is difficult to implement.
(2) It is regarded as domestic sales tax, and the upstream products are transferred to downstream products, and special VAT invoices are issued until the final link of export tax rebate. But the problem is that once the customs investigation finds that the special VAT invoice is used in the factory transfer business, it will be regarded as illegal domestic sales and customs duties and import VAT will be levied.
(3) The tax is regarded as domestic sales, and the imported materials and parts duty-free are regarded as the tax paid for simulation deduction.
(4) No matter in what form the new and old enterprises export indirectly, it is suspected of violating the policy to implement the policy of no return or to regard it as a way for domestic enterprises to declare taxes and put them in storage.
(5) In some places, direct export and indirect export goods are accounted for uniformly, and the tax rebate for direct export goods is used to offset the tax on indirect export goods. If there is still a tax refund, it will be returned to the enterprise, and if there is a tax demand, it will not be levied or collected. This method is not comprehensive.
(6) Because indirect export goods cannot be refunded, some enterprises, in order to get the tax refund, do not hesitate to pay more transportation fees, change the export mode of goods, change indirect export to direct export, and declare import after the goods are shipped out of the customs, resulting in unnecessary "overseas travel" of goods and increasing the cost of enterprises. This way is a great waste.
Current selection suggestion
According to Guo Shui Fa (1999)No. 189, since 200 1, the export tax rebate management measures have been implemented for goods exported by both new and old enterprises. Similarly, the indirect export of new and old enterprises has implemented the export tax rebate method, but at present, the customs still does not make export statistics of domestic factories (except export processing zones), but only makes individual statistics and does not provide them. It is not appropriate to tax as domestic sales. It is also difficult to levy a refund. What should I do? The author thinks that the export tax rebate should be regarded as the tax management mode of "exemption, credit and refund", and the customs should also provide individual statistical electronic information for confrontation. Here are two simple examples to illustrate:
(1) raw materials 100% are imported (or transferred to domestic factories), and products 100% are transferred to domestic factories (excluding input taxes such as water, electricity and freight, the same below). In 2000, a plastic company directly imported 500,000 yuan of materials, and other foreign-funded factories transferred 300,000 yuan of semi-finished products, and all the plastics produced (tax rebate rate 13%) were transferred to other factories. If the method of "first levy and retreat" is adopted, the tax will be levied [export FOB-the taxable value of duty-free imported materials written off by customs ]× tax rate-input tax amount] (100-80 )×17% = 34,000 yuan, and the tax burden will be 3.4%. However, due to the tax refund [export FOB-customs write-off of duty-free imported materials constitutes taxable value) × if the tax management mode of "exemption, credit and refund" is implemented, the tax amount that will not be deducted or refunded in the current period is (100-80) × 4% = 0.8 million yuan, the tax payable is 0.8 million yuan, and the tax burden is 0.8%. Although the tax authorities can't handle the transfer of warehouses because of the lack of customs information, the tax burden of enterprises has been reduced.
(2) Some raw materials are imported and some are purchased from China; Some products are sold domestically, some are exported directly and some are exported indirectly.
In 2000, a leather company imported 500,000 yuan of raw materials, transferred 500,000 yuan of semi-finished products to China and purchased 500,000 yuan of raw materials from China. The cowhide produced by it (tax rebate rate 13%) is sold domestically, with a direct export of 600,000 yuan and an indirect export of 800,000 yuan. Calculate its tax rate:
1, calculated according to the tax management method of "exemption, credit and refund".
(1) Tax amount that will not be deducted or refunded in the current period = [(direct export income+indirect export income-taxable value of duty-free imported materials and parts) × (tax rate-tax refund rate) ]=(6080-5050)×4% = 1.6 million yuan.
(2) Taxable amount in this period = [domestic sales revenue × tax rate-(total input tax amount—the amount not deducted or refunded in this period)] = 60×17%-50×17%1.6 = 33,000 yuan.
(3) Duty-free amount = [(direct export income-duty-free imported materials constitute taxable value) × tax refund rate = (60-100 )×13% =-52,000 yuan.
2. Indirect export is regarded as domestic sales.
(1) amount not deducted or refunded = [(direct export income-taxable value of duty-free imported materials) × (tax rate-tax refund rate] = (60-50-50 )× 4% =- 1.6 million yuan.
(2) Taxable amount = [(domestic sales income+indirect export income) × tax rate-(total input tax amount-the amount that will not be deducted or refunded in the current period] = (60+80 )×17%-50×17%-1.6 =/.
(3) Duty-free amount = [(direct export income-duty-free imported materials constitute taxable value) × tax refund rate] = (60—100) ×13% =-52,000 yuan.
3. Indirect export is calculated as no tax and no tax refund.
(1) Transfer-out input tax amount = indirect export income of the current year/total sales income of the current year × input tax amount = 80/200× 50×17% = 34,000 yuan.
(2) Transfer-out of imported materials and components = indirect export income in the current year/total export income in the current year × taxable value of imported materials and components exempted from duty written off by the customs in the current year = 80/140×100 = 571400 yuan.
(3) Amount not deducted or refunded = [(direct export income-taxable value of duty-free imported materials) × (tax rate-tax refund rate)] = [60—(100-5714) ]× 4% = 0.69 million yuan.
(4) Taxable amount = [(domestic sales income+indirect export income) × tax rate-(all input tax amount-input tax amount transferred out-no deduction or tax refund in this period)] = 60×17%-(50×17%-3.4) 10.69 = 5.
(5) Allowance = [(direct export income-taxable value of duty-free imported materials and parts-imported materials and parts are transferred out) × tax refund rate] = [60—(100-5714) ]×13% = 22,300 yuan.
The above three calculation results show that the taxable amount of indirect export is the lowest, which conforms to relevant policies and does not destroy the value-added tax chain. At present, it is feasible to implement the management method of tax exemption and refund for indirect export goods that are not refundable for the time being.