In the daily tax collection and management, it is found that some taxpayers give up tax preferences and tax deduction rights for various reasons, or defraud export tax rebates in violation of tax laws, which brings certain tax-related risks to themselves. Most of the above behaviors are related to "36 months". Therefore, to reduce tax-related risks, please keep in mind the figure of "36 months". Waiver of tax exemption: You can't apply for waiving tax exemption for selling goods or services within 36 months. Policy basis: Article 36 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax stipulates that taxpayers who sell goods or taxable services are exempt from tax may give up tax exemption and pay value-added tax in accordance with regulations. After giving up tax exemption, you may not apply for tax exemption again within 36 months. Policy basis for tax exemption and provision of taxable services: Article 44 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to VAT (Caishui [2065 438+03] 106) stipulates that taxpayers who provide taxable services with tax exemption and reduction provisions may be exempted from tax exemption and reduction provisions, and may not apply for tax reduction and exemption again within 36 months after paying VAT in accordance with regulations. Taxpayers provide taxable services with both tax exemption and zero tax rate, and zero tax rate is preferred. Policy basis for giving up duty-free export goods and services: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.24), Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Measures for the Administration of Value-added Tax and Consumption Tax on Export Goods and Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.201 No.2 stipulates that the export enterprises or other units that apply the VAT exemption policy for export goods and services should give up the tax exemption and levy taxes on domestic goods, and shall submit the Export to the competent tax authorities. The tax policy shall be implemented from the month following the filing and shall not be changed within 36 months. Fraudulent tax refund: stop enjoying preferential treatment for more than 36 months. Policy Basis: Notice of State Taxation Administration of The People's Republic of China of People's Republic of China (PRC) Ministry of Finance on Several VAT Policies for Preventing Tax Risks (Caishui [20 13] 12No.) stipulates that goods, taxable services and services sold by VAT taxpayers who falsely open special VAT invoices or other VAT deduction certificates to defraud the export tax refund status and are subject to administrative or criminal punishment by tax authorities, Taxpayers who enjoy the preferential policies of immediate refund of value-added tax (VAT) or refund after collection first shall be suspended from enjoying the preferential policies of VAT within 36 months from the month following the entry into force of the administrative punishment decision of the tax authorities or the judgment or ruling of the judicial organs. If a taxpayer commits an illegal VAT act again within 36 months from the month when he resumes enjoying the preferential VAT policy, he will stop enjoying the preferential VAT policy of immediate refund or tax refund from the month after the administrative punishment decision of the tax authorities or the judgment or ruling of the judicial organs takes effect. Simple taxation: the policy of providing taxable services shall not be changed within 36 months. Basis: According to Article 15 of Caishui [20 13]No. 106, general taxpayers provide taxable services, and the general tax calculation method is applicable. General taxpayers who provide specific taxable services stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China can choose to apply the simple tax calculation method, but once they choose, they may not change it within 36 months. Policy basis for selling goods or services: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Policy of Applying Low VAT Rate to Some Goods and Collecting VAT by Simple Method (Caishui [2009] No.9) stipulates that general taxpayers can choose to calculate and pay 6% VAT by simple method when selling the following goods: (1) electricity produced by small hydropower units at or below the county level. (2) Sand, soil and stone used for building and producing building materials. (3) Bricks, tiles and lime (except clay solid bricks and tiles) continuously produced from self-dug sand, soil, stone or other minerals; (4) Biological products made of microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues. (5) tap water. (6) Commercial concrete (limited to cement concrete produced with cement as raw material). After the general taxpayer chooses the simple method to calculate and pay the value-added tax, it may not be changed within 36 months. Policy basis for the supply of blood for clinical use: According to the Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the VAT Policy for the Supply of Blood for Non-clinical Use (Guo Shui Han [2009] No.456), if the plasma collection station belonging to the general VAT taxpayer sells human blood for non-clinical use, the taxable amount can be calculated according to the simple method at the collection rate of 6%, but the special VAT invoice cannot be issued; You can also deduct the input tax from the output tax and calculate the tax payable according to the applicable tax rate of value-added tax. However, after the taxpayer chooses to calculate and pay the value-added tax, it cannot be changed within 36 months. Policy basis for selling biological products: Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Value-added Tax on Selling Biological Products by Pharmaceutical Trading Enterprises (Announcement No.20, 20 12 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) stipulates that pharmaceutical trading enterprises, as general taxpayers of value-added tax, can choose a simple method to calculate and pay value-added tax according to biological products and sales volume and the collection rate of 3%, and the tax calculation method cannot be changed within 36 months. (Note: the collection rate policy will be adjusted soon) Operation tips 1. No matter whether you give up the right of tax exemption and export tax rebate or choose the simple tax calculation method, you must submit a written statement in advance and report it to the competent tax authorities for the record. Taxpayers shall calculate and pay value-added tax in accordance with the current relevant regulations from the month following the submission of application materials. 2 sales of duty-free goods, generally shall not issue special invoices for value-added tax (except for state-owned grain purchase and sale enterprises selling duty-free food). Those who give up the right of tax exemption may issue special invoices for value-added tax. 3. At present, except for six situations in which ordinary taxpayers sell goods or services in the simple tax calculation method, consignment shops can sell goods (including goods consigned by individual residents), pawn shops can sell dead goods, pharmaceutical enterprises can sell biological products, and they can also issue special VAT invoices.