Documents on the accrual of value-added tax output without tax refund

Notice of the State Administration of Taxation on Several Issues Concerning Tax Refund (Exemption) for Exported Goods

State Taxation Development ( 2006) No. 102

The State Taxation Bureau of all provinces, autonomous regions, municipalities and cities under separate state planning, and all units within the bureau:

In view of the problems reported by various places in the implementation of export tax rebate policies, after research , the notice is as follows:

1. According to the tax exemption, offset and refund methods, the output tax for goods deemed to be taxed as domestic sales is calculated according to the following formula:

Output tax = deemed as domestic sales The FOB price of exported goods for taxable goods × the foreign exchange RMB price × the VAT tax rate

The above are deemed to be taxable goods for domestic sales, and export enterprises have calculated tax exemptions, offsets and refunds in accordance with regulations. They are not allowed to be exempted or deducted. If the tax amount has been transferred to cost, it can be transferred from the cost account to the input tax account.

Goods deemed to be taxable for domestic sales include self-declared exports by production enterprises as stipulated in the "Notice of the Ministry of Finance and the State Administration of Taxation on Further Promoting the Implementation of Tax Exemptions, Offsets and Refunds for Exported Goods" (Caishui [2002] No. 7) For goods that have not received all the relevant export tax refund (exemption) certificates or have not gone through the tax exemption, credit, or refund declaration procedures with the competent tax authorities for more than 6 months since the date of the export tax refund (exemption), as well as the export documents issued by the State Administration of Taxation using the "Port Electronic Law Enforcement System" "Notice on Data Review of Export Amounts of Tax Exemptions, Credits and Refunds for Production Enterprises" (Guo Shui Han [2003] No. 95) stipulates that production enterprises declare tax exemptions, credits and refunds for export goods without electronic data (except those with paper customs declaration forms) and Export goods with electronic data but not declared by the enterprise in the current month. According to Guo Shui Han [2003] No. 95, the export amount that should be paid back in the next month does not include the export amount of entrusted, agent export and consignment business.

The amount of tax exemption, credit and refund shall be calculated according to the calculation formula specified in Caishui [2002] No. 7.

2. According to Article 2 of the Guo Shui Han [2003] No. 95 document, the export goods that have been tax-paid by the production enterprise are deemed to be sold domestically. After collecting all the tax refund (exemption) vouchers, they can be Within the specified export tax refund settlement period, apply to the competent tax refund authority for tax exemption and refund procedures. If the sales volume of export goods of an enterprise accounts for too high a proportion of the total sales, resulting in the tax paid by the enterprise being unable to be deducted, with the approval of the provincial (autonomous region, municipality directly under the central government) State Taxation Bureau, the prescribed export tax refund rate can be applied during the prescribed liquidation period. tax refund.

3. After a production-oriented enterprise group company (or main factory) exports goods on behalf of a member enterprise (or branch factory), the enterprise group (or main factory) can apply to the competent tax authority for the issuance of an "Agency Export Certificate" , the member enterprises (or branches) implement the tax exemption, credit and refund method.

4. Foreign contracting engineering companies that have the right to operate foreign economic cooperation with the approval of relevant departments and are not general taxpayers of value-added tax, when purchasing export goods related to foreign contracting projects, supply manufacturing enterprises You can apply to the tax authorities for issuance of a tax payment note (exclusively for export goods) by presenting the foreign economic cooperation operation rights approval certificate (copy) and other documents provided by the foreign contracting engineering company. Foreign contracting engineering companies shall apply to the competent tax authorities for tax refunds on exported goods related to foreign contracting projects based on tax payment letters (exclusively for export goods), ordinary invoices or special value-added tax invoices, and other required vouchers.

5. If production enterprises in the bonded area purchase raw materials, parts, etc. from enterprises with import and export rights outside the area and process them into products for export, they can follow the exit filing list issued by the bonded area customs and other required vouchers. , apply to the tax authorities for tax exemption, credit or refund.

For imported materials and parts imported from abroad by processing enterprises in the bonded zone, they can apply for documents such as the "Production Enterprises' Imported Materials Processing Trade Tax Exemption Certificate" and other documents with the "Customs Bonded Zone Import Goods Registration List" issued by the customs in the bonded area.

6. For goods exported through customs supervision warehouses, tax refunds (exemptions) for export goods can be processed in accordance with current regulations based on the export goods declaration form (exclusive for export tax rebates) issued by the customs and other prescribed vouchers.

7. Article 3 of Document No. 7 of Finance and Taxation [2002] stipulates that "the duty-free purchase of raw materials includes the purchase of duty-free raw materials from the country and the processing of duty-free imported materials", in which the domestic purchase of duty-free raw materials refers to " Duty-free goods listed in the Interim Regulations of the People's Republic of China on Value-Added Tax, the "Implementation Rules of the Interim Regulations of the People's Republic of China on Value-Added Tax" and other relevant regulations and for which input tax cannot be accrued as required.

8. For enterprises with new export business, except for the provisions of paragraphs 2 and 3 of this article, the amount of tax refundable within 12 months from the date of the first export business will not be refunded. Instead of monthly tax refunds, the tax will be carried forward to the next period to offset the tax payable on domestically sold goods. After 12 months, if the enterprise is a small export enterprise, the provisions on small export enterprises in Article 9 of this Notice will be followed; if the enterprise is other than a small export enterprise, exemptions and credits will be processed on a unified monthly basis. , tax refund methods.

Enterprises with new export business (except small export enterprises) that have been registered for more than one year and have been verified by the local and municipal tax authorities to have production capacity and have no tax evasion, smuggling, foreign exchange evasion or other illegal activities , a unified method of processing tax exemptions, credits, and refunds on a monthly basis can be implemented.

For 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 If it is really difficult not to apply for a tax refund within 12 months from the date of filing, on the basis of strict control and with the approval of the State Taxation Bureau of the province, autonomous region, or municipality directly under the Central Government, a unified method of processing tax exemptions, credits, and refunds on a monthly basis can be implemented.

9. For small export enterprises whose tax refund review period is 12 months as stipulated in Article 8 of Caishui [2002] No. 7, the tax refund amount due in the middle of the year will not be refunded on a monthly basis. Instead, the tax payable on domestically sold goods will be carried forward to the next period to offset it, and a one-time tax refund will be provided for the unused portion at the end of the year. The standard for small export enterprises is determined by the State Taxation Bureau of each province (autonomous region, municipality directly under the Central Government) based on the sum of the enterprise's domestic and foreign sales in the previous tax year, within the range of more than 2 million yuan (inclusive) and less than 5 million yuan (Taiwan). , determine unified standards for the entire province (autonomous regions, municipalities) based on the actual conditions of the province (autonomous regions, municipalities).

10. Goods exported by manufacturing enterprises subject to simplified taxation methods are exempt from value-added tax, and other goods exported are subject to tax exemption, credit and refund methods.

11. Small-scale taxpayers who entrust other processing enterprises to engage in the processing of supplied materials can apply to the tax authorities for the issuance of a "Tax Exemption Certificate for Processing of Incoming Materials" in accordance with the current relevant regulations. Processing Tax Exemption Certificate" to handle the tax exemption procedures for processing fees.

12. For foreign-invested enterprises that are not VAT taxpayers, foreign-invested enterprises that are small-scale taxpayers, and foreign-invested enterprises established in bonded zones, the domestic equipment they purchase shall comply with the provisions of the "State Administration of Taxation's Regulations on Issuing According to the relevant provisions of the "Trial Measures for the Administration of Tax Refunds for the Purchase of Domestic Equipment by Foreign-Invested Enterprises" (Guo Shui Fa [1999] No. 171), tax refunds may be processed in accordance with the relevant provisions.

13. For projects that foreign-invested enterprises entrust other enterprises to undertake by contracting work and materials, if the domestic equipment purchased by the contracting enterprise complies with the relevant provisions of Guoshuifa [1999] No. 171, foreign investment The enterprise can sign an agreement to entrust the purchase of domestic equipment with the construction enterprise. The construction enterprise purchases domestic equipment based on the agreement to entrust the purchase of domestic equipment and the "Registration Manual for the Purchase of Domestic Equipment by Foreign-Invested Enterprises" provided by the foreign-invested enterprise, and obtains special VAT invoices and VAT The tax payment form (exclusively for export goods) shall be handed over to the foreign-invested enterprise to handle tax refunds in accordance with relevant regulations.

14. This notice shall be effective from January 1, 2004.

State Administration of Taxation

November 18, 2003