Tax refund (exemption) for export goods and services is based on export invoices (special invoices for export), other ordinary or special invoices for purchasing export goods and services, and special payment letters for customs import value-added tax, etc.
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(9) The basis for the VAT refund (exemption) of self-produced offshore engineering structures sold by production enterprises to offshore oil and gas exploration enterprises is the amount indicated on the general invoice for the sale of offshore engineering structures. "
2. According to the Notice on Defining the Value-added Tax Policy for Financial Real Estate Development, Education and Auxiliary Services (Caishui [2065 438+06] 140): "XVII. Since 20 17 and 1, the production enterprises have sold their own offshore engineering structures. Or the offshore engineering structures purchased by financial leasing enterprises and their established project subsidiaries, and produced by domestic production enterprises through financial leasing shall pay value-added tax according to regulations. The VAT export tax rebate policy stipulated in the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on the Policies of Value-added Tax and Consumption Tax on Exported Goods and Services (Caishui [2065438+02] No.39) or the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Launching the Pilot Project of Export Tax Refund Policy for Financial Leasing Goods (Caishui [2065438+04] No.62) is no longer applicable, but the buyer or the buyer
The sales contract or financial lease contract of offshore engineering structures signed before 20 17 1 may continue to be implemented according to the current export tax rebate policy before the contract expires.
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18. In addition to the policies stipulated in Article 17, this notice shall be implemented as of May 1 2065438. The value-added tax that should be exempted or not levied before can be deducted from the value-added tax that taxpayers should pay in the following months. "