I. General Provisions on Tax Refund and Exemption for Exported Taxable Consumer Goods
1. Goods with VAT refund (exemption) exported or deemed as exported by export enterprises shall be exempted from consumption tax. If the goods are purchased and exported, the consumption tax levied on them in the previous link will be refunded.
Interpretation that export enterprises are not limited to foreign trade enterprises, but also productive export enterprises can enjoy it; Goods purchased for export should be understood as goods purchased directly for export without processing.
2. Goods exported by export enterprises or regarded as exported according to the VAT exemption policy shall be exempted from consumption tax, but the consumption tax already collected in the previous link shall not be refunded, nor shall it be deducted from the consumption tax payable by taxable consumer goods sold in China.
The consumption tax collected by the entrusted processing and collected and remitted by the entrusted party according to the regulations belongs to the consumption tax collected in the current period and should not be restricted by this article.
3. Export enterprises shall pay consumption tax in accordance with the provisions when exporting or deemed to export goods with VAT tax policy, and shall not refund the consumption tax already collected in the previous links or deduct it from the consumption tax payable for taxable consumer goods sold in China.
Conclusion Export goods: If the value-added tax is exempted (refunded), the export goods will be exempted from consumption tax, and the consumption tax levied on the export goods purchased in the previous link will be refunded; If the value-added tax is exempted, the consumption tax will not be refunded, and it is not allowed to deduct the domestic consumption tax (otherwise it will become a tax refund); Where value-added tax is applied, consumption tax shall be levied together.
The policy is based on Article 8 of 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 Value-added Tax and Consumption Tax Policies for Exported Goods and Services (Caishui [2012] No.39).
Two, the provisions of the export of taxable consumer goods, or return from abroad to pay consumption tax.
1, the export enterprise has handled the tax refund.
If the exported taxable consumer goods are released after tax refund or returned from abroad, the exporter must promptly report to the competent tax authorities where his institution is located or where he lives to pay the refunded consumption tax.
The policy is based on Article 22 of the Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax in People's Republic of China (PRC) (Order No.51of the Ministry of Finance).
2. Export enterprises have applied for tax exemption but have not applied for tax refund.
Taxable consumer goods directly exported by taxpayers have been returned from customs or abroad after tax exemption, and they have been tax-free when they are re-imported, so they may not be refunded for the time being until they are declared to pay consumption tax in the month of domestic sales.
This policy is based on Article 2 of Announcement No.9120 15 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
Conclusion When the exported taxable consumer goods are returned or re-imported, the tax refund should be declared and paid in time. If there is no tax refund at the time of export, the essence of the return is that the sale is not established, and it should be declared and paid consumption tax as an inventory commodity at the time of resale.
Provisions on export goods and services before tax refund (exemption) is confirmed
Before the tax refund (exemption) of export goods and services is recognized by export enterprises or other units, after the tax refund (exemption) is recognized, the policy of value-added tax refund (exemption) or tax exemption and consumption tax refund (exemption) can be applied according to regulations.
The policy basis is point 1, paragraph 2, Article 9 of the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Policies of Value-added Tax and Consumption Tax on Exported Goods and Services (Caishui [2065438+02] No.39).
Pay attention to the fact that there are different treatments for tax refund and exemption during the reporting period, and you need to refer to: Measures for the Administration of Value-added Tax and Consumption Tax on Export Goods and Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.24), People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.6513, and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.56 in 2006.
Four, not according to the provisions of the declaration of tax exemption of consumption tax.
1. For the goods and services exported by export enterprises or other units that enjoy the tax exemption policy, except for the goods exported by enterprises in special areas and the goods and services exported by export enterprises or other units that are exempt from value-added tax, the consumption tax shall be levied according to the domestic goods.
The policy is based on point 2, paragraph 2, Article 9 of 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 Value-added Tax and Consumption Tax Policies for Exported Goods and Services (Caishui [2065438+02] No.39).
2. Export goods and services that enjoy the VAT exemption policy shall be regarded as export goods and services, except those exported by enterprises in special areas and by export enterprises or other units. If an export enterprise or other unit fails to declare tax exemption in accordance with the provisions within the prescribed tax declaration period, it shall be regarded as domestic goods exempted from consumption tax.
If the tax is levied on 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.
The policy is based on Article 11 (7) of the Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.24).
Conclusion Failure to declare tax exemption within the time limit is tantamount to giving up tax exemption? If you don't declare tax exemption, you will be taxed.
5. As the time limit for levying consumption tax on domestic goods.
1. The above-mentioned "failure to declare tax exemption within the specified tax declaration period" means that the export enterprises or other units failed to fill in the list of duty-free export goods and services, provide official electronic data and go through the formalities of tax exemption declaration with the competent tax authorities during the tax declaration period from the month following the date of export declaration to May 3 1 the following year.
The policy basis is Item 1 of Article 3 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Measures for the Administration of Value-added Tax and Consumption Tax on Exported Goods and Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 13).
It is understood that the VAT declaration period is no later than May of the following year, but actually less than May 3 1.
2. If the above-mentioned taxes are levied on domestic sales this year, the VAT and consumption tax shall be declared and paid in June of the following year.
The policy is based on Article 11 (7) (2) of the Measures for the Administration of Value-added Tax and Consumption Tax on Export Goods and Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.24).