Because small-scale taxpayers have no input tax deduction, they can't get special VAT invoices when they buy goods. Therefore, small-scale taxpayers of foreign trade enterprises will implement a tax-free policy for all goods that are subject to tax refund (exemption) as stipulated by the state. Because the export characteristics and production types of foreign trade enterprises are different, the domestic sales and export of purchased goods can be divided. No matter whether the general taxpayer or the small-scale taxpayer exports the goods with tax refund (exemption) stipulated by the state, no tax refund is declared and no tax is levied.
Extended data:
(a) During the reporting period
A foreign trade export enterprise recognized as a small-scale taxpayer of value-added tax shall, within 90 days from the date when the goods are declared for export (subject to the export date indicated in the special customs declaration form for export tax refund), apply to the tax refund administration department of the local tax authorities for export tax exemption declaration.
(2) Foreign trade enterprises shall submit the following documents and electronic data when applying for tax exemption declaration for export goods to the tax refund management department:
1. 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 income certificate issued by the relevant department.
3. The original declaration form of export goods stamped with the customs inspection stamp (special seal 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. "Declaration Form for Duty-free Export Goods of Foreign Trade Enterprises" is in quadruplicate. One copy is bound with the application materials, one copy is kept by the tax refund management department, and the other two copies are returned to the enterprise after being audited, signed and sealed by the tax refund management department.
Baidu encyclopedia-export tax refund right
Baidu Encyclopedia-Tax Refund Rate of Export Tax Refund