Adjustment Of Export Tax Rebates And Processing Enterprises In Trouble

　　 New export tax rebate policy The adjustment further clarified the conditions, scope, tax basis, tax rebate rate and other contents of the export tax rebate, and simplified work procedures and improved work efficiency, thus creating a more relaxed policy environment for the development of export enterprises. The export tax rebate is designed to enhance competitiveness and expand export earnings. With the implementation of the export tax rebate policy, what changes will the foreign trade enterprises have in the actual export tax rebate business?

　　 Tax rebate convenient cycle shortened

In the interview, the reporter learned that the implementation of the new export tax rebate policy will enable exporters to benefit from improving customs clearance efficiency, reducing charges and raising trade facilitation level. Qingdao Ai Da Gao Garments Co., Ltd. is a foreign trade enterprise mainly engaged in textile and leather garment accessories. The reporter learned from the head of the company's financial affairs that the introduction of the new deal did improve in the convenience of tax rebate procedures. Generally it was declared in the same month, and the tax rebate could be made in the next month. However, the level of good for other policies has not been reflected too clearly.

The person in charge of a production export enterprise in Shenzhen also indicated that the adjustment of the tax rebate time during the export of small and medium-sized manufacturing enterprises is most obvious. The new deal obviously shortened the operation cycle of export tax rebate, and achieved a good monthly tax rebate. The change of this policy will have a positive impact on small and medium-sized processing trade enterprises. The responsible person believes that when the export environment is not as good as before, and when the business pressure is high, SMEs can also enjoy the monthly tax rebate and reduce the pressure of capital turnover and benefit from it.

　　 Commissioned processing enterprises in trouble

In the circular on policies on value added tax and consumption tax on export goods, Value added tax refund (Exemption) tax According to article (five) of the tax basis, "the tax basis for the refund of the value added tax (Exemption) for the export processing, repair and repair of the goods exported to foreign trade enterprises is the amount specified for the special invoice for processing repair and repair cost. A foreign trade enterprise shall sell the raw materials that are processed, repaired, repaired, and used (except imported processing and customs bonded imported materials) to the production enterprises that are entrusted to repair, repair, and repair. The production enterprises entrusted with processing, repairing and repairing shall incorporate raw material costs into processing repair and repair costs and make invoices. The new tax rebate policy has also redefined the management links of some export tax rebates. When a foreign trade enterprise entrusts processing and repairing, repairs and reclaims raw materials for tax rebate, the tax rebate rate of exported goods should be refunded in a unified way. In this regard, a commissioned processing enterprise reflects that this regulation has made it difficult to operate the tax rebate procedure which has already been on the margins of the entrustment processing trade.

For many commissioned processing types Textile foreign trade For export enterprises, it is usually necessary to purchase raw materials according to the requirements of product orders, and then export them to finished products. The two sale of such repeated practice will bring great pressure on tax revenue brought about by the new deal. Even when raw materials are sold to processing plants, Ping and Ping are sold, and taxes and fees will increase as taxes and fees are calculated on the basis of sales volume. In addition, the new business process in new deal is actually a production enterprise opening the market price in the sales process. There is a price difference between the open market price and the actual purchase price, which will generate VAT. From the perspective of the whole transaction, this part of VAT will be returned to the enterprise when it exports. However, because China's trade in goods has additional taxes and charges on value-added tax, according to the current regulations, the value-added tax and additional taxes and charges that are not directly waiver can not be refunded.

Ms. Meng, director of the export tax rebate Department of the Shandong State Administration of Taxation, pointed out that some of the specific provisions of the new regulation also made some calls for foreign trade enterprises entrusted with processing business to encounter difficulties in actual operation. However, under the present circumstances, enterprises must implement the export tax rebate procedures in accordance with the policy standards of the State Administration of taxation.

　　 Strictly regulate tax refund management

According to the analysis of experts from China tax consultation network, according to the original regulations, tax rebates should be calculated separately for export goods, processing fees and raw materials processed by foreign trade enterprises, of which the tax rebate rate for processing fees is the tax rebate rate for exported goods. Such a method of tax assessment is difficult to determine the amount of raw materials consumed and the tax rebate rate in execution. Therefore, the new deal has made it clear that the processing fees specified in the VAT invoices for tax rebates should include the cost of raw materials, and the tax rebates should be refunded according to the export tax rate.

Before the implementation of the new deal, the foreign trade company applied for the export tax rebate by invoicing the raw material purchase expenses and processing fees, and it was difficult for the tax authorities to accurately judge the actual amount of the export goods. In the past, foreign trade companies had increased the amount of raw materials invoices to increase the amount of tax rebates. From the perspective of tax rebate procedures, if the contents of invoice and declaration are inconsistent, the authenticity of content is difficult to verify. The contents of invoices issued by enterprises are consistent with the contents of export tax rebates, and are also aimed at strengthening the strict management of export tax rebates.

Mao Jie, lecturer in the Department of Finance and taxation of the school of international business and economics of the foreign trade and Economic University, points out that foreign trade enterprises are different from productive export enterprises and do not participate in production links themselves. When calculating the export tax rebate amount, the original provisions are calculated on the basis of the value of the purchased import and export commodities. Some foreign trade enterprises have drilled this loophole, overestimated the value of export commodities and swindled export tax rebates. The introduction of the new deal is also aimed at preventing the occurrence of tax rebates by increasing the value added tax invoices, and further standardizing the export tax rebates.