First, cancel some export tax refund (exemption) declaration items.
(1) If the taxpayer fails to declare the export tax refund (exemption) or issue the export goods agent certificate within the prescribed time limit because the export declaration form, the export goods agent certificate, the export goods agent certificate and the value-added tax purchase certificate have no electronic information, it shall cancel the export tax refund (exemption) certificate without relevant electronic information and stop submitting the export tax refund (exemption) certificate. You can apply for tax refund (exemption) after receiving all the tax refund (exemption) vouchers and related electronic information.
(2) If the taxpayer fails to collect all the relevant documents of export tax refund (exemption) and declare the export tax refund (exemption) or issue the Certificate of Agency for Export Goods within the prescribed time limit, it shall cancel the extension declaration of export tax refund (exemption) and stop submitting the Application Form for Extension Declaration of Export Tax Refund (Exemption) and related supporting materials. You can apply for tax refund (exemption) after receiving all the tax refund (exemption) vouchers and related electronic information.
Two, simplify the export tax refund (exemption) data submitted.
(1) When handling the export tax refund (exemption) for the record, taxpayers shall stop submitting the Registration Form for the Record of Foreign Trade Operators, the Approval Certificate of Foreign-invested Enterprises in People's Republic of China (PRC) and the Registration Certificate of Customs Declaration Units in People's Republic of China (PRC).
(2) When taxpayers change the export tax refund (exemption) for the record, they only need to fill in the change in the Export Tax Refund (Exemption) Record Form. The filing form was issued in the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning Export Tax Refund (Exemption) (16,2018).
(3) When applying for VAT exemption and refund, a production enterprise shall submit the degenerate and optimized Summary of Tax Exemption and Refund Declaration (Annex 1) and the Detailed Statement of Tax Exemption and Refund Declaration for Goods and Services Exported by a Production Enterprise (Annex 2), and stop submitting the Detailed Statement of Tax Exemption and Refund Declaration, Information Form of Tax Exemption and Refund Declaration and Application Form for Deduction of Domestic Duty Free Raw Materials for Export Goods of a Production Enterprise; When handling the declaration of consumption tax refund, submit the Declaration Form for Degenerate Optimization of Consumption Tax Refund for Export Goods of Production Enterprises (Annex 3).
(4) When a production enterprise handles the annual write-off of feed processing business, it shall submit the Degeneracy and Optimization of the Write-off Form for Tax Refund and Exemption of Feed Processing Business of Production Enterprises (Annex 4). If the data obtained by the enterprise from the competent tax authorities is inconsistent with the actual business, it shall be submitted to the customs data adjustment table of the verification manual (account book) after degeneracy and optimization (Annex 5). After the competent tax authorities confirm the write-off, the production enterprise shall make adjustment declaration at the time of first tax declaration according to the Write-off Form for Tax Refund Exemption of Feed Processing Business of Production Enterprises.
(5) When foreign trade enterprises and procurement enterprises in Hengqin and Pingtan (hereinafter referred to as the region) apply for export tax refund (exemption), they should submit the degenerate and optimized Detailed Declaration Form for Export Tax Refund of Foreign Trade Enterprises (Annex 6) and Detailed Declaration Form for Export Tax Refund of Foreign Trade Enterprises (Annex 7), and stop submitting the Summary Declaration Form for Export Tax Refund of Foreign Trade Enterprises, Detailed Declaration Form for Purchase Tax Refund of Enterprises in the Region and Enterprise Refund in the Region.
(VI) When taxpayers apply for export tax refund (exemption) for used equipment without input tax deduction, they shall submit the Application Form for Export Tax Refund for Degeneration and Optimization of Used Equipment (Annex 8) and stop submitting the Confirmation Form for Depreciation of Used Equipment for Export.
(7) When taxpayers apply for tax refund for the purchase of water, electricity and household equipment, they should submit the degenerate and optimized Declaration Form for Tax Refund of Goods for Self-use (Annex 9) and stop submitting the Declaration Form for Tax Refund for the Purchase of Water, Electricity and Electricity.
(8) When taxpayers apply for tax exemption and refund for cross-border taxable activities, they shall submit the summary table of tax exemption and refund after degeneracy and optimization, and stop submitting the detailed statement of tax exemption and refund declaration. Among them, when handling the declaration of tax exemption for international transportation (Hong Kong, Macao and Taiwan transportation), submit the List of Degenerate and Optimized Declaration of Tax Exemption for International Transportation (Hong Kong, Macao and Taiwan transportation) (attachment10); When applying for tax exemption for other cross-border taxable behaviors, submit the degenerate and optimized tax exemption list for cross-border taxable behaviors (attachment 1 1) and the business income list for cross-border taxable behaviors (attachment 12).
(9) When taxpayers apply for duty-free declaration for space transportation services or on-orbit delivery of spacecraft and related goods, they shall submit the List of Degenerate and Optimized Duty-free Declaration for Space Launch Business (Annex13); When applying for tax exemption declaration for other cross-border taxable activities, submit the degenerate and optimized list of tax exemption declaration for cross-border taxable activities (attachment 14), and stop submitting the detailed declaration form for export taxable services of foreign trade enterprises, the detailed declaration form for export tax refund of foreign trade enterprises and the summary declaration form for export tax refund of foreign trade enterprises.
Three, optimize the export tax refund (exemption) procedures
(1) When taxpayers apply for export tax refund (exemption), they should fill in the business type in the customs declaration form according to the existing regulations, and fill it in according to the business type optimization code table (Annex 15).
(2) Taxpayers who find that the declaration data of export tax refund (exemption) is incorrect but not approved by the competent tax authorities shall submit the Application Form for Tax Refund (Exemption) of Enterprises (Annex 16). If the competent tax authorities do not find that there is no tax refund, they can withdraw the declared data of this batch (period).
Taxpayers who voluntarily give up the declared export tax refund (exemption) without the approval of the competent tax authorities shall submit the Application Form for Enterprise Tax Refund (Exemption). If the competent tax authorities have not found that the tax refund is not made or the inspection department of the tax authorities has filed a case to investigate and deal with the tax refund, they may withdraw the declared data. The relevant documents involved in the cancellation declaration data shall not be used for export tax refund (exemption) declaration again.
(3) Duty-free cigarettes exported within the national plan, which have not been declared for export due to changes in customs functions at designated ports, but have been declared for export by subordinate customs, shall be deemed as designated port customs from the date when customs functions change. The duty-free cigarettes exported by the above-mentioned subordinate customs can go through the formalities of duty-free verification according to regulations.
In areas where customs clearance integration has been implemented, any duty-free cigarettes exported by customs declaration form can go through the formalities of duty-free verification according to regulations since the date of customs clearance integration in this area.
Four, simplify the issuance of export tax refund (exemption) certificates.
(1) When taxpayers apply for issuing certificates of export goods as agents, they should submit the Application Form for Degenerate and Optimized Export Goods as Agents (attachment 17) and stop submitting paper certificates of export goods as agents.
(2) When a taxpayer returns goods or needs to modify or cancel the customs declaration form for export goods, it shall submit the degenerate and optimized export goods tax paid/non-tax refund certificate (Annex 18) and stop submitting the application form for tax paid/non-tax refund certificate for returned goods. The competent tax authorities shall, in accordance with the following provisions, fill in the verification results on the tax refund (exemption) certificate for export goods and feedback them to taxpayers.
1. If the export tax refund (exemption) is not declared for the exported goods, fill in the verification result? Not returning? .
2. For export goods that have been declared but have not been refunded (exempted), the tax exemption (exemption) tax refund method is applicable. After the taxpayer cancels the tax exemption declaration, or issues a Notice of Tax Matters to the taxpayer, asking it to offset the original declaration data with negative numbers when applying for tax exemption this month or next month, and then fill in the verification results respectively? Not returning? Pay the tax? ; Where the tax refund exemption method is applicable, the verification results shall be filled in after the taxpayer cancels the export tax refund (exemption) declaration? Not returning? .
3. For the export goods for which tax refund (exemption) has been handled, the method of tax refund exemption (exemption) shall be applied, and a Notice of Tax Matters shall be issued to taxpayers, requiring them to fill in the original declaration data with negative numbers when declaring tax exemption (exemption) this month or next month, and then fill in the verification results? Pay the tax? ; Where the tax exemption and refund method is applicable, the taxpayer shall fill in the verification results after paying the tax refund? Pay the tax? .
When a taxpayer consigns the export goods to be returned or needs to modify or cancel the customs declaration form for export goods, the consignor shall apply to the competent tax authorities for issuing the tax paid/non-tax refunded certificate for export goods, and the consignee shall apply to the competent tax authorities for issuing the tax paid/non-tax refunded certificate for export goods with this certificate.
Taxpayers who fail to restore the original tax exemption (exemption) data negatively according to the regulations may not declare tax refund (exemption) again before restoring the data.
(3) Taxpayers who need to void export tax refund (exemption) related vouchers shall apply to the competent tax authorities and return the original paper vouchers.
Five, improve the classification management of export tax refund (exemption)
(1) Article 6 of the Measures for the Classified Administration of Export Tax Refund (Exemption) Enterprises (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.4616, revised No.318)? Is the tax credit rating C at the time of assessment, or has it not been assessed? Adapt? Is the tax credit rating C or M at the time of assessment or has it not been assessed? .
(2) The annual evaluation results shall take effect on 1 day following the completion of the evaluation, and the dynamic adjustment and re-evaluation shall take effect on the day following the completion of the evaluation. Before the new management category takes effect, the declared export tax refund (exemption) will still be handled according to the original category.
(3) In the Measures for Classified Administration of Export Tax Refund (Exemption) Enterprises? Foreign trade integrated service business? , should comply with the "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on adjusting and improving the export goods tax refund (exemption) notice" (20 17 No.35) on the duties of tax refund agencies.
Six, increase the export tax refund (exemption) convenience service.
(1) In order to facilitate taxpayers to apply for export tax refund (exemption), this system provides electronic tax bureau and international trade standard version? Single window? Three free declaration channels, namely the off-line declaration tool for export tax rebate, are available for taxpayers to choose from.
(2) In order to facilitate taxpayers to handle the following export tax refund (exemption), the convenience service function has been added to the above three free declaration channels, and taxpayers can apply through the above declaration channels.
1. Export tax refund (exemption) is cancelled for filing;
2. Export goods for which tax refund has been settled shall be exempted from tax refund declaration, and if the declaration data is found to be incorrect, the declaration shall be adjusted;
3. Change the purpose of the special VAT invoice for export tax refund and the special payment book for customs import VAT to declare deduction;
4 export tax refund (exemption) related documents invalid;
5. Adjustment of distribution rate of feed processing plan.
Seven, other export tax refund (exemption) matters not clear in this announcement shall be implemented in accordance with the relevant provisions of the current export tax refund (exemption).
VIII. Implementation Time
This announcement shall come into force as of the date of promulgation; Among them, Jiangsu Province, Guangxi Zhuang Autonomous Region, Hainan Province, Sichuan Province, Guizhou Province, Yunnan Province, and Xizang Autonomous Region will be implemented as of the date when the export tax rebate management module of the Golden Tax Phase III project system in this region is launched. The clauses listed in the Catalogue of Clauses of Abolished Documents (Annex 19) shall be stopped accordingly.
It is hereby announced.
Original address: