According to Article 8 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to 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 Announcement No.2013 No.65), "export enterprises or other units shall not submit the list of duty-free exported goods and services and their electronic data when applying to the competent tax authorities for tax exemption declaration of value-added tax and consumption tax."
That is, small-scale taxpayers do not need to declare details of export tax exemption, but only need to declare value-added tax every day as required.
Two, the general taxpayer's export tax exemption declaration
(1) Regarding priority filing:
From June 20 14/day, three preferential filing items, such as small export, export by general taxpayers of foreign trade enterprises and export of duty-free goods and services by non-foreign trade general taxpayers, will be cancelled. Therefore, export enterprises do not need to go to tax collection branches for tax exemption and preferential filing.
(2) Tax exemption declaration process:
According to Article 8 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to 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 Announcement No.2013 No.65), "export enterprises or other units shall not submit the list of duty-free exported goods and services and their electronic data when applying to the competent tax authorities for tax exemption declaration of value-added tax and consumption tax."
That is, there is no need to declare details for tax exemption. Export enterprises only need to declare daily value-added tax according to regulations, and at the same time provide: export goods declaration form (if tax refund form cannot be provided, other copies can be provided instead), export invoice (for manufacturing enterprises only), export goods certificate (for consigned export goods only) and legal and valid purchase certificate (for foreign trade enterprises only, including: special VAT invoice, ordinary VAT invoice, other ordinary invoice and special customs import VAT invoice).
Three, the general taxpayer production enterprises export tax refund (exemption) declaration
For the goods exported by an enterprise in the current month, it shall declare the VAT tax, tax exemption and consumption tax exemption to the competent tax authorities within the next month's VAT tax declaration period.
An enterprise shall collect all relevant documents from the date when the goods are declared for export (subject to the export date in the Export Goods Declaration Form, the same below) to April 30th of the following year, and apply to the competent tax authorities for VAT exemption and refund and consumption tax refund for export goods. Overdue, the enterprise shall not declare tax exemption and tax refund.
Additional information:
Enterprises shall provide the following information to the competent tax authorities when declaring VAT exemption and refund:
(1) Summary of tax exemption, tax credit and tax refund declaration and its schedule;
(2) Information form of tax refund exemption application;
(3) The declaration list of tax exemption for export goods of production enterprises;
(4) Electronic data officially declared for tax refund (exemption) of export goods;
(5) The following original documents:
(1) customs declaration form for export goods (for export tax refund only, the following are copies unless otherwise specified) (Export enterprises in bonded areas can provide the Record List of Export Goods in People's Republic of China (PRC) Bonded Area and the Record List of Export Goods by China Customs, the same below. Goods exported after May 20 15 1 day (including May 1 day, subject to the export date indicated in the electronic information of the customs export declaration form) are exempt from providing a paper declaration form;
② export invoice;
(3) For the goods entrusted for export, the export agency certificate and a copy of the export agency agreement issued by the competent tax authorities of the entrusted party shall also be provided;
(4) Other materials required by the competent tax authorities.
3. If the goods exported by the production enterprise are regarded as self-produced goods, and the non-self-produced goods exported by the production enterprise are listed as consumption tax taxable consumer goods (hereinafter referred to as taxable consumer goods), the following information shall also be provided:
(1) Declaration Form of Consumption Tax Refund for Export Goods of Non-self-produced Enterprises;
(2) The original or photocopy of the special payment book or split bill for consumption tax, the special payment book for customs import consumption tax, and the tax withholding and collection certificate for taxable consumer goods entrusted for processing.
Four, the general taxpayer foreign trade enterprises export tax refund (exemption) declaration process guidelines
The goods exported by the enterprise in the current month shall be declared to the competent tax authorities within the next month's VAT declaration period, and the sales of export goods enjoying the tax refund (exemption) policy shall be reported in the column of "sales of duty-free goods" in the VAT tax declaration form.
A foreign trade enterprise shall declare the export tax refund (exemption) to the directly affiliated tax bureau within the VAT tax declaration period from the month after the goods are declared for export, and the export tax refund (exemption) in that year can only be declared once a month.
Additional information:
The specific materials to be submitted for formal declaration are as follows:
1. Summary declaration form for export tax refund of foreign trade enterprises;
2 "Foreign Trade Enterprise Export Tax Refund Purchase Detailed Declaration Form";
3. Detailed declaration form for export tax refund of foreign trade enterprises;
4. Electronic data officially declared for tax refund (exemption) of export goods;
5. The following original documents
(1) Customs declaration form for export goods (goods exported after May 1 and May/20 1 (including May1,subject to the export date indicated in the electronic information of the customs export declaration form) are exempt from providing paper customs declaration forms);
(2) Special VAT invoice (deduction coupon), bulk declaration form for export tax rebate purchase, and special payment form for customs import VAT (if the special payment form for customs import VAT is provided, the declaration form for imported goods shall also be provided, the same below);
(3) For the goods entrusted for export, the export agency certificate and a copy of the export agency agreement issued by the competent tax authorities of the entrusted party shall also be provided;
(4) For taxable consumer goods, a special payment book for consumption tax or a separate bill and a special payment book for customs import consumption tax shall also be provided (if a special payment book for customs import consumption tax is provided, a customs declaration form for imported goods shall also be provided, the same below);
(5) Other materials required by the competent tax authorities.
Five, the general taxpayer zero rate VAT taxable services tax refund (exemption) declaration.
When providing zero-rate VAT taxable services, a zero-rate VAT taxable service provider shall declare and pay VAT and refund (exemption) tax to the tax authorities within the VAT tax declaration period of the next month of financial sales income (quarterly VAT tax declaration is the next month, the same below).
After receiving all relevant documents, the zero-rate VAT taxable service provider may declare tax refund (exemption) to the tax authorities during the tax declaration period from the next month of financial sales income to April 30th of the following year. If the tax is not refunded (exempted) within the time limit, the tax authorities will no longer accept it. If the zero-rate VAT taxable service fails to declare tax refund (exemption) within the prescribed time limit, the zero-rate VAT taxable service provider shall pay VAT in accordance with the regulations. Sharp blue sky is happy to answer your questions.