The General Administration Of Taxation Has Issued A New Deal To Improve The Classified Management Of Export Tax Rebates.

The General Administration of Taxation recently issued the notice on further optimizing the administration of tax refund (Exemption) for exported goods in comprehensive service enterprises (hereinafter referred to as the "announcement"), and improved the classified management methods of tax refund (Exemption) for foreign trade comprehensive service enterprises, helping foreign trade enterprises "lighten their burden" and "relax ties", so as to promote the stability of foreign trade.

"The tax department summarizes and classifications the classification standards of foreign trade integrated service enterprises.

Measures are made, and the contents and time limits of tax rebate audits for different types of enterprises are summarized.

The director general of the goods and services tax administration of the State Administration of Taxation introduces.

According to the notice, the state tax authorities should classify and manage the comprehensive service enterprises of foreign trade according to the principle of risk control, combination of discharge and management, favorable compliance and convenient tax administration.

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A category of foreign trade comprehensive service enterprises will provide green tax channel, take priority in 5 working days to complete the export refund (Exemption) tax formalities, and establish a key contact system to solve the problem of export refund (Exemption) tax in time.

The tax rebate management category of 2-4 categories of foreign trade comprehensive service enterprises set up 10-20 working days range of refund (Exemption) tax processing time limit.

In order to promote the innovation and development of foreign trade and accelerate the pilot work of the new format, we should establish a management mode that is compatible with the development of foreign trade integrated service enterprises, including the Ministry of Commerce, the General Administration of customs and the General Administration of taxation.

And the foreign exchange bureau jointly selected four enterprises, such as China Building Materials International Trade Co., Ltd. as a pilot unit for comprehensive foreign trade service enterprises.

The notice stipulates that when these enterprises declare the export tax refund (Exemption) tax, the inspection of the export tax refund (Exemption) shall be completed within 5 working days after the examination by the state tax organ complies with the regulations.

At the same time, in order to guard against the risk of tax rebates, it is stipulated that the pilot enterprises are suspected of cheating export tax rebates and failing to comply with the relevant regulations governing the export tax refund (Exemption), and the declared tax refund (Exemption) tax shall be verified and handled by the state tax authorities according to the regulations, and shall not be restricted by the time limit for export tax refund (Exemption) within 5 working days.

The announcement also stipulates that the export of the foreign trade comprehensive service enterprises and the paperless management of the tax rebate business by the principal are carried out by the principal.

"The State Council issued the" opinions on promoting the stability of foreign trade ", calling for further adjustment and improvement of the export tax rebate policy.

The tax department has issued a series of measures for the classified management of export refund (Exemption) tax to support the development of new forms of foreign trade.

Li Wanfu, director of the Taxation Research Institute of the State Administration of Taxation, said that the announcement made a detailed and clear classification of the management of foreign trade comprehensive service enterprises, further implemented the relevant work requirements, raised the efficiency of tax rebates, and injected new momentum into the development of the comprehensive service enterprises of foreign trade.