The Measures for the Administration of Value-added Tax and Consumption Tax on Export Goods and Services is a document issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), which mainly aims at the collection and management of value-added tax and consumption tax of export enterprises. The measures stipulate that taxpayers who declare and pay relevant taxes by themselves, such as selling taxable goods or providing taxable services, shall issue special invoices, fill in the declaration form in accordance with relevant regulations and submit it to the tax authorities for record and registration. The Measures also clarify the specific requirements and procedures for export enterprises to enjoy tax refund, including: taxpayers should submit tax refund applications to the competent tax authorities within 30 days after the export of goods; The tax authorities shall verify the tax refund information and conduct audit; The tax refund approved by the tax authorities shall be refunded within 7 working days. In addition, the "Measures" also stipulate specific requirements such as the time limit for paying value-added tax and consumption tax, the application rate, and the identification standard.
How to determine the applicable VAT rate for export enterprises? Value-added tax rate is based on the types and classifications of goods or services stipulated in the tax law, and different tax rates are applicable. Especially for some controversial goods or services, you can consult the tax authorities or hire professional tax consultants to solve them.
The Measures for the Administration of Value-added Tax and Consumption Tax on Export Goods and Services defines the specific requirements and procedures for export enterprises to pay value-added tax and consumption tax and apply for tax refund. Export enterprises shall timely and accurately declare and pay taxes in accordance with relevant regulations, and at the same time pay attention to preserving relevant tax-related certificates and materials for inspection by tax authorities.
Legal basis:
Article 38 of the Value-added Tax Law of People's Republic of China (PRC) is exempt from value-added tax for exported goods and services. The export link shall be filed with the competent tax authorities in accordance with the provisions of the state, and the tax refund shall be obtained in accordance with the provisions.