Because there is no input tax deduction for small-scale taxpayers, they can't get special VAT invoices for purchasing goods. Therefore, small-scale taxpayers of foreign trade enterprises will implement the tax exemption policy for all goods that are subject to tax refund (exemption) stipulated by the state. Because the export characteristics of foreign trade enterprises are different from the production type, the domestic and foreign sales of purchased goods can be divided. No matter whether ordinary taxpayers or small-scale taxpayers export goods with tax refund (exemption) stipulated by the state, they are not taxed without declaring tax refund.
Extended data:
(a) the reporting period
A foreign trade export enterprise recognized as a small-scale VAT taxpayer shall, within 90 days from the date when the goods are declared for export (subject to the export date indicated in the Export Tax Refund Special Declaration Form), apply to the tax refund management department of the local tax authorities for the export tax exemption declaration.
(2) Foreign trade enterprises shall submit the following documents and electronic data when applying to the tax refund administrative department for tax exemption declaration of export goods:
1, Tax Exemption Declaration Form for Export Goods of Foreign Trade Enterprises;
2. The original verification form of export proceeds signed by the foreign exchange administration department (special form for export tax refund) or the medium and long-term foreign exchange receipts certificate issued by the relevant departments.
3. The original declaration form of export goods stamped with the customs inspection stamp (special stamp for export tax refund);
4. Export invoice;
5. Other application materials required by the tax refund management department.
The above materials are bound separately in order. The Declaration Form for Duty-free Export Goods of Foreign Trade Enterprises is in quadruplicate, one of which is bound together with the application materials, one of which is kept by the tax refund management department, and two copies are returned to the enterprise after the tax refund management department has completed the examination and signed and sealed it.
Baidu encyclopedia-export tax refund right
Baidu Encyclopedia-Tax Refund Rate of Export Tax Refund