The liquidation of tax refund (exemption) for export goods means that within three months after the end of a year (from 65438+ 10/to 65438+February 3 1 in Gregorian calendar, the same below), the tax authorities in charge of export tax refund shall, in accordance with the export tax refund (exemption) policy and the export tax refund (exemption)

Through the liquidation of export tax refund (exemption), on the one hand, it can comprehensively test the implementation and management quality of the national export tax refund (exemption) policy by export enterprises and tax refund authorities themselves within a tax refund year, find out the existing problems and loopholes, clarify the improvement direction, and improve the management quality of export tax refund (exemption); On the other hand, it is necessary to liquidate the tax refund (exemption) and over-refund (under-refund) of export enterprises during the liquidation period, find out the tax refund (exemption) family background, provide a basis for accurately analyzing the implementation of the tax refund plan in the liquidation year and compiling the tax refund (exemption) plan for the next year, and serve the decision-making of leaders at the same level and above.

The task of tax refund (exemption) for export goods is arduous and the responsibility is great. The completion of liquidation directly affects the tax refund (exemption) of export goods in the next year. Among them, the amount of tax rebate payable in the previous year and the amount of tax rebate carried forward to the next year are the important basis for the General Administration to allocate and issue the export tax rebate plan for the next year; The tax allowance that should be exempted from the previous year but not carried forward to the next year is also one of the bases for the General Administration to issue and adjust the tax revenue plan for the next year. The tax authorities at all levels must check at all levels and be responsible at all levels to ensure the accuracy of the liquidation declaration figures, and shall not resort to deceit to apply for the tax refund plan. If the reported data is untrue, once found, the General Administration will deduct the export tax rebate plan for the next year on the basis of the annual export tax rebate plan issued last year, and hold the relevant responsible personnel accountable.

Second, the liquidation method

There are two ways of liquidation: (1) First, the export enterprise conducts liquidation on its own according to the requirements of the tax refund authority, and submits the liquidation information such as the liquidation self-inspection report and the liquidation slip to the tax refund authority for review and confirmation; (2) The tax refund authorities directly liquidate the export enterprises.

Three. Contents and requirements of liquidation

(1) Time and scope of liquidation

Time range of liquidation: tax refund (exemption) of export goods of export enterprises in the previous year, and tax refund (exemption) carried forward from the previous year.

Scope of liquidation enterprises: including all enterprises with export tax refund (exemption) business in the previous year.

In any of the following circumstances, the tax refund organ shall timely settle the annual tax refund (exemption) of export goods of export enterprises:

1. Business changes such as closure, closure, bankruptcy, relocation, job transfer, merger and division of export enterprises. Some reasons for export enterprises;

2. The export enterprise violates the relevant national policies and regulations and is stopped or suspended by the relevant state departments for a certain period of time.

(two) in the process of liquidation, we should focus on the following aspects:

1. Whether export enterprises (including foreign trade, industry and trade enterprises and self-operated and entrusted export goods production enterprises, the same below) are engaged in the "four noes and three noes" business and are suspected of defrauding export tax rebates. If there is a problem of suspected tax fraud, it needs to be investigated to the end, and it is not limited by the liquidation time. There are major suspected tax fraud problems, should be promptly transferred to the relevant departments for investigation.

2. Whether the export goods declaration form, special VAT invoice (or ordinary invoice), special tax bill and export proceeds verification form provided by export enterprises for tax refund are standardized, true and effective, and whether there are fraud problems such as forgery, alteration, illegal purchase and false issuance; In the specific process of tax refund (exemption), whether the documents are really consistent, and whether the documents are consistent with the electronic information such as the export goods declaration form, the export proceeds verification form, and the special tax bill;

3. Whether the tax refund rate of export goods is accurate and whether the tax refund is handled in strict accordance with the tax refund rate library issued by the General Administration. Whether the export tax rebate rate is adjusted strictly according to the date of declaration and departure of export goods. The overpaid tax shall be deducted according to law, and the underpaid tax shall be refunded;

4 production enterprises export goods "exemption, credit, refund" tax calculation is accurate; Whether the taxable FOB price is correct;

5. Whether the production enterprise has exported but failed to declare "exemption, credit and refund";

6. Whether the export of the production enterprise that has not obtained the relevant documents within the prescribed time limit is taxed according to the regulations;

7. Whether the loan and the tax refund handled by the affiliated enterprises have all been recovered and put into storage according to the regulations;

8 whether there is a tax exemption plan for export cigarettes;

9. Whether the documents attached to the application for tax refund of mechanical and electrical products won by domestic enterprises through international bidding with loans from foreign governments and international financial organizations are complete; Whether the nature of the loan belongs to limited loans from foreign governments and international financial organizations;

10. Whether the export enterprises that implement the tax refund management of categories A and B have collected all the tax refund certificates such as the verification form of export proceeds; Whether all the tax refund certificates such as export proceeds verification documents have been deducted at the time of liquidation;

1 1. Whether the tax basis for tax refund (exemption) of export goods is accurate;

12. When a foreign trade export enterprise imports raw materials, parts and components with tax exemption or reduction by "feed processing" and resells them to other enterprises for processing, is the taxable amount of these sales materials deducted from the export tax rebate handled by the export enterprise in the current period, and is there any problem such as missing or underpaying?

13. There is the problem of tax refund for the export of valuable goods by unspecified foreign trade export enterprises;

14. Is there a problem of tax refund for goods that are not allowed to be refunded or duty-free goods?

15. When the export enterprise handles the tax refund (exemption) for export goods, whether it has gone through the declaration formalities with the tax refund authority and paid or deducted the tax;

16. Whether the export enterprise settles the foreign exchange on schedule, and whether the export goods with long-term settlement (180 days or more) when the export enterprise declares the tax refund are accompanied by the long-term settlement certificate issued by the foreign trade department;

17. Other contents that need to be mainly liquidated according to the changes of tax refund (exemption) policy for export goods.

Three. Liquidation requirement

1. During the liquidation period, all export goods that have not received the export goods declaration form (tax refund form) and the export foreign exchange verification form, as well as export goods whose electronic information of customs and foreign exchange cannot be matched and verified, and whose source is in doubt, shall not be exported. The production enterprise shall fill in the Record Form of Tax Exemption, Credit and Tax Refund Letter of Production Enterprise (hereinafter referred to as the Record Form), and report to the tax refund organ during the liquidation period, which shall file the record after examination and confirmation by the tax refund organ, and the tax refund organ shall handle it separately according to the following circumstances. If the export enterprise fails to declare within the liquidation period, the tax refund organ will not accept it after the liquidation period is over. Specifically:

For the export goods listed in the Record Form of Foreign Trade (Industry and Trade) Enterprises, the tax refund documents should be made before June 30 of the liquidation year, and the customs and foreign exchange electronic information proves that there is no problem in passing the examination or receiving the reply, and the tax refund should be handled; If it is impossible to check the tax refund documents or electronic information of customs and foreign exchange, and no reply is received during this period and the export enterprise fails to provide evidence, the tax refund organ will no longer handle the tax refund of the exported goods;

For the export goods of the previous year that have been filed by the production enterprises, the management measures of "tax exemption and credit" shall be implemented separately. For the export goods that have been filed by the production enterprise and received all the documents before June 30 of the following year, the tax authorities shall examine and approve the tax exemption according to the total amount of tax exemption. The calculation formula is as follows:

Allowable tax amount = total amount of tax exemption and tax refund;

Total amount of tax exemption = FOB export goods × export tax rebate rate-taxable value of duty-free imported materials × export tax rebate rate.

For the export goods that have not received all the documents before June 30 of the following year, the tax authorities shall refund the tax according to the domestic goods.

2. The liquidation must be completed before March 3 1 of the following year. After the liquidation, the tax refund organ will no longer accept the application for tax refund (exemption) of export goods in the previous year and declare for the record. Last year's export goods refer to the goods declared for export by export enterprises from June 65438+1 October 1 February1,and the export date is subject to the departure time on the export goods declaration form;

3. The liquidation information submitted by the export enterprise to the tax refund authority shall be examined and signed (stamped) by the enterprise legal person and stamped with the official seal of the enterprise. If it is found that the liquidation information reported by the export enterprise is incomplete, the seal of the liquidation information is incomplete, the items in the liquidation form are omitted or filled incorrectly, the tax refund organ shall return the liquidation information to the enterprise for re-reporting;

4. In liquidation, if the export enterprise fails to provide relevant financial account books and liquidation materials and fails to cooperate with the liquidation work of the tax refund authority, so that the tax refund authority can't complete the liquidation task on time, the tax refund authority shall temporarily not handle the export goods tax refund (exemption) business during the liquidation period of the enterprise until the liquidation work of the enterprise ends. The liquidation time of an enterprise may not be limited by the prescribed liquidation end time, but the tax refund organ shall explain it in the liquidation report submitted to State Taxation Administration of The People's Republic of China and report it to State Taxation Administration of The People's Republic of China after the liquidation of the enterprise in the future;

5. During the liquidation period, the tax payable by the export enterprise must be returned to the warehouse on schedule. Those who fail to pay within the time limit will be charged a late fee on a daily basis according to the unpaid taxes.

6. In the process of liquidation, if it is found that the export enterprises have not truthfully declared the liquidation situation, resorted to fraud and committed illegal acts of export tax rebate, they should be thoroughly investigated and dealt with severely according to relevant regulations;

7 during the liquidation period, the tax refund (exemption) of the previous year and the tax refund (exemption) of export goods in the "filing form" handled by the tax refund authority shall be examined and approved separately and accounted for separately, and shall not be confused with the new tax refund (exemption) of export goods during the liquidation period;

8. The tax refund organ shall establish a file management system for export tax refund liquidation, clearly divide the liquidation materials that should be kept by export enterprises and tax authorities, and bind them into volumes to establish files.

Four. Liquidation form

1. Quick report on tax refund (exemption) for export goods

2 export goods tax refund (exemption) summary table

3. Statement of Tax Refund (Exemption) for Special Policies

4. Annual statistical report on duty-free export cigarettes

5. Summary of liquidation of feed processing entrepot business

6 production enterprises "exemption, credit and refund" tax liquidation record list

7 list of liquidation records of foreign trade enterprises

8 foreign (industrial) trade enterprises export tax rebate statement

9 production enterprise tax refund (exemption) table

10. liquidation form of cigarette export enterprises

1 1. Statement of Import Processing Re-export Business of Export Enterprises

After the liquidation of each export enterprise, the tax refund authority shall issue a "liquidation notice" to the export enterprise. The contents of the Liquidation Notice include: the name of the exporting enterprise, the nature of the enterprise, the scope of liquidation, the export volume of the enterprise in the current year, the main export varieties, etc. , export enterprises should receive tax refund, tax refund and other information after liquidation; Problems found in liquidation, overpayment, underpayment and refund amount errors and their causes analysis; Liquidation results and opinions.

Verb (abbreviation for verb) liquidation report

Time requirements:

During and after the liquidation, in accordance with the requirements of the Notice, the tax refund organ shall submit a written report on the liquidation results and a liquidation form to State Taxation Administration of The People's Republic of China, and report it to State Taxation Administration of The People's Republic of China step by step.

Quality requirements:

1. The liquidation report shall comprehensively, objectively and accurately report the organization and implementation of export tax refund (exemption) liquidation in this region, the tax refund (exemption), the problems found in liquidation, the handling results and constructive suggestions;

2. The text of the liquidation report should be refined and the structure should be rigorous; The statements are consistent in caliber, complete in content, correct in logical relationship and accurate in data source statistics.