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    The State Administration Of Taxation Has Made Clear The Export Container Tax Refund Policy.

    2014/10/26 20:12:00 25

    General Administration Of TaxationContainerTax Refund Policy

       recently The announcement issued by the State Administration of Taxation has clarified the issue of tax refund (Exemption) for export containers. Since 2014, the export enterprises of foreign trade enterprises have implemented the same tax rebate policy as export containers for production enterprises. Enterprises will be allowed to handle tax rebates when they export new containers to the yard and obtain export customs declaration forms and other tax rebates.

    For the issue of newly built container export, the General Administration of Taxation jointly issued with the General Administration of customs the Circular of the General Administration of Taxation of the State Administration of Taxation on the issue of tax rebates for export containers ([1998]48), which stipulates that the new containers manufactured by the production enterprises for export will be delivered to designated yards and obtain the declaration of export goods (for export tax rebates only). Even if the names of the means of transport are not filled, export tax rebates will be granted.

    With the diversification of business practices, some foreign trade enterprises also export new containers through the above way. When exporting, containers are not exported as general goods, but exported as other goods or means of transport. Therefore, information on the name and voyage of the means of transport can not be filled out on the customs declaration, which can not completely meet the requirements of the export tax rebate examination. Tax authorities in some areas have recently accepted the export of foreign trade enterprises. drawback It was found that document No. 48 only stipulated export containers for production enterprises, and the export containers for foreign trade enterprises were not clear.

    In order to further promote the development of foreign trade in a fair tax burden, the State Administration of Taxation has made clear the regulations on Refund (Exemption) for new containers exported by enterprises, and has unified and clear the newly built containers exported to the storage yard, and has obtained the declaration form for export goods (for export tax rebates). At the same time, it conforms to the provisions of other export refund (Exemption) tax and is allowed to handle tax rebates. This regulation has unified the export tax rebate policy of container foreign trade enterprises and production enterprises.

       Promoting political conduct and building a good tax image

    Dong Fengming, the Deputy Commissioner of the State Administration of Taxation, led the special inspector of the State Administration of Taxation to inspect the investigation team and focused on the inspection and investigation of grass-roots tax authorities in the aspects of building political conduct, paying taxes, collecting taxes, and combating corruption and building a clean government. Yang Juan, Secretary of the municipal Party committee and Municipal Commission for Discipline Inspection, attended the forum.

    In the Beichuan State Administration of Taxation and the Local Taxation Bureau, Dong Fengming and his party inspected the relevant work on the spot, and gave adequate attention to the construction of a clean government culture at the grass-roots level. sure 。 At the Changhong business center's Hong Kong enterprise self service tax center, members of the research group listened to the introduction of the interaction between the state tax authorities and the Changhong group to strengthen tax and enterprise interaction, and to further promote the professional management services of large enterprises.

    Subsequently, the research group held discussions with representatives of state and local tax authorities in Sichuan and Mianyang, as well as representatives of Mianyang state and local tax inspectors. At the symposium, Dong Fengming fully affirmed the achievements made by the tax authorities in Mianyang in tax collection and management, the construction of the style of work and so on, and highly appreciated the innovative measures taken by the tax department, the optimization of the environment for collecting taxes and the deepening of clean government. The special inspectors have also expressed their appreciation to the Mianyang tax authorities for their dedication to providing quality services to taxpayers, especially the use of advanced scientific and technological means to provide personalized services to Changhong group, a giant enterprise.

    Yang Juan introduced our country's tax system to carry out relevant work style of government conduct. She said that the centralized inspection and research team and one line to cotton will play a positive role in promoting, guiding and promoting the work of the tax authorities in Mianyang. It requires the tax authorities to take this inspection as an opportunity to implement the relevant opinions, suggestions and hopes put forward by the research team, and enhance the service and establish a better tax image.


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