10 "Hard Core" Measures! Fully Support The Resumption Of Production And Export Of Foreign Trade Enterprises, And Preferential Policies For Export Tax Rebates.

China is one of the largest manufacturing countries in the world, and has a modern industrial system with complete, independent and complete categories. In 2019, there were 49.9 foreign trade enterprises with import and export achievements, of which 40.6 were private enterprises, an increase of 8.7% over the previous year. The output of over 220 kinds of industrial products ranks first in the world, and domestic industries provide strong support for foreign trade development.




01


Increase support to ease business difficulties


Simplifying the registration or filing procedures of enterprises, and changing the registration information of enterprises, unless the name of the enterprise needs to submit an application for change through the Internet, no other registration information needs to be applied for change. Timely help enterprises, especially small and medium enterprises, to solve the problems encountered in import and export. Guide enterprises to standardize management, reduce import and export declaration errors, avoid procedural violations.


02


Speeding up the examination and approval of imported production equipment and raw materials


For enterprises to import machinery and equipment and raw materials quickly, it is necessary to carry out inspection, increase the proportion of machine inspection, reduce the open inspection, and meet the needs of enterprises' homeopathic supervision. The consignee may entrust the operator of the place of operation, the person in charge of the conveyance to wait for the field, or notify the customs through the e-mail or the electronic platform. For laboratories that need to be sent to the laboratory, the third party certification, testing reports, or quality and safety of the enterprises can be declared by themselves, so that the proportion of laboratory testing can be further reduced.


03


Promoting the expansion of imports of agricultural products and foodstuffs


We should further increase the number of agricultural products, food access countries and registered enterprises, and increase imported varieties. We should speed up the process of access to agricultural products and food, shorten the time of examination and approval of quarantine, and submit the application according to the requirements. At the key ports, we should open up a green channel for the import of agricultural products and food, and make a 24 hour appointment for customs clearance. If on-site inspection is required, no written application is required, on-site inspection can be arranged first, and no abnormal rapid release can be found.


04


Supporting enterprises to expand exports


We should optimize the supervision before export, provide convenient service for issuing certificates, and do a good job of quarantine certificate, certificate of processing, certificate of origin and health certificate for export goods. Expedite the process of examination and approval for export filing enterprises. We will strengthen special training in foreign trade in technology and trade, and provide support for the smooth export of enterprises.


05


Simplifying quarantine inspection of imported special medical products


For the purpose of epidemic prevention and control, imported special medical products such as vaccines, blood products and reagents for the treatment, prevention and diagnosis of new coronavirus pneumonia, under the premise of risk control, the port customs shall directly examine and verify them with the certification of the competent authorities.


06


Simplify processing trade extension procedures


The processing trade enterprises (including enterprises in the areas under special supervision of Customs) have overwritten the processing trade hand book due to the delay in resuming work, and the declarations of deep processing, domestic sales tax and other declarative businesses exceed the prescribed time limit.


07


Simplify verification procedures, reduce factory inspection


For the bonded hands (accounts) which need to be written off, they usually do not take inventory of the factories. The customs handles the cancellation procedures according to the declared data of the enterprises, and the enterprises retain relevant information. The customs shall carry out inspections on the enterprises with the conditions, such as remote video connection, electronic transmission of file data, and other off-site methods, so as to reduce the number of factory trips and reduce the impact on the production and operation of enterprises.


08


From simple to handle administrative penalty quickly


Cases involving enterprises and individuals involved in epidemic prevention and control materials should be dealt with promptly and simply. Generally, the goods, articles, conveyance and account books are not retained. The parties concerned may recognize the facts of the law in writing, and the key evidence such as inspection and inspection records can be mutually corroborated. The customs can be used as evidence. With the consent of the parties, a legal document for administrative penalty can be served by means of fax, e-mail, mobile communication, etc., which can confirm its receipt.


09


Actively carry out international coordination and cooperation, and strengthen the response of foreign restrictive trade measures.


We will strengthen customs monitoring and early warning of foreign trade, and closely monitor and collect restrictive measures taken by other countries (regions) to import and export commodities. Strengthen analysis and judgement, timely release early warning information, provide targeted consultative services for import and export enterprises.


Ten


Giving play to the role of "Internet + customs"


Ensure the stable and efficient operation of information system. It is necessary to check the paper materials in person. After approval, the electronic documents can be supplied first by photographing, scanning and so on. At the same time, through the 12360 customs hotline and the new media platform, timely answer enterprise consultation, publicize customs policies and convenient measures.


Q:


Recently, our company has worked with a Japanese enterprise to cooperate with the new project, and intends to export a batch of goods, so we need to apply for export refund (Exemption) tax filing so as to declare the export tax rebate, but because of the inconvenient traffic during the epidemic period, we can not go to the tax authorities. How can we operate the tax rebate?


A:


According to the notice issued by the State Administration of Taxation on the prevention and control of the epidemic of pneumonia related to new coronavirus infection (Announcement No. fourth of the State Administration of Taxation 2020), during the period of epidemic prevention and control, your company can submit electronic data through the electronic tax bureau, the standard version of the international trade "single window" export tax rebate declaration platform, etc., and then apply for the export refund (Exemption) tax filing without having to go to the tax authority to submit the paper materials. If the tax authorities check the electronic data correctly, you can record the matter for your company, and inform you of the result as soon as possible through the network. After receiving the record processing results, you can continue to submit electronic data through the electronic tax bureau, the standard version of international trade "single window" export tax rebate declaration platform, and so on.


Q:


Our company is a foreign trade export enterprise. It wants to issue the certificate of agent export goods. However, during the epidemic period, it is more inconvenient to travel and can not go to the tax authorities. How can I make a proof?


A:


According to the notice issued by the State Administration of Taxation on the prevention and control of the epidemic of pneumonia related to new coronavirus infection (Announcement No. fourth of the State Administration of Taxation 2020), during the period of epidemic prevention and control, your company can submit electronic data through the electronic tax bureau, the standard version of international trade "single window" export tax rebate declaration platform, etc., and then apply for the certificate of agent export goods, without having to go to the tax authority. After the tax authorities check the electronic data correctly, you can give proof to your company, and inform your company through the network as soon as possible.


Q:


Our company is a four type of foreign trade export enterprise in Hubei. Before the outbreak occurs, we need to submit the paper information to the tax authorities when declaring export tax rebates. However, due to traffic control during the epidemic prevention and control, it is difficult to submit paper information. Is it not possible to declare the export tax rebate?


A:


During the epidemic prevention and control period, your company can continue to declare the export tax rebate. According to the notice issued by the State Administration of Taxation on the prevention and control of the epidemic of pneumonia related to new coronavirus infection (the Announcement No. fourth of the State Administration of Taxation 2020), all export enterprises, including four types of enterprises, can declare the export tax refund (Exemption) through paperless declaration. Therefore, during the epidemic prevention and control period, your company can declare the export tax rebate through the electronic tax bureau, the standard version of the international trade "single window" export tax rebate declaration platform and other online channels, and declare the export tax rebate, and do not provide relevant paper information temporarily. If the tax authorities check the electronic data correctly, and there are no doubtful points such as tax fraud, the export tax rebate can be processed, and the results will be returned to your company through the Internet. After the end of the epidemic, your company shall supplement the paper materials to the tax authorities, and the tax authorities will review them.


Q:


Our company is an export enterprise. In 2019, a number of goods exported to foreign countries were recently returned because of quality reasons. It is necessary for the tax authorities to issue "certificate of export duty refund (no tax rebate)" and then go to the customs to handle the refund procedures. The above goods have not yet reported the export refund (Exemption) tax. Now how should we handle it?


A:


According to the notice issued by the State Administration of Taxation on the prevention and control of pneumonia related to new coronavirus infection (the Announcement No. fourth of the State Administration of Taxation 2020), during the period of epidemic prevention and control, taxpayers can submit the electronic data of the export tax rebate platform, such as the electronic tax Bureau or the standard version of the international trade "single window", and then apply for the relevant certificate of export refund (Exemption) tax. Therefore, your company can submit the electronic data of the application form for refund of the tax refund (non tax rebate) through the electronic tax bureau, the standard version of international trade "single window" export tax rebate declaration platform. After the tax authority has passed the examination and approval, it will issue a certificate of tax refund for export goods (no tax refund) as soon as possible, and feedback the results to your company through the network. If your company handles the tax refund procedures at the customs, it is necessary to provide the paper "certificate of tax refund for export goods (no tax refund)", which can be contacted with the competent tax authorities, and the competent tax authorities will send the paper materials to your company's designated address.


Q:


Our company is a foreign trade enterprise in Shandong. In December 2019, we bought a batch of garments from a garment manufacturer in Hubei and exported them to Korea. However, the special invoice of value added tax issued by Hubei to our company was lost in the process of mailing. Because of the reason of the epidemic, the other party could not provide the invoice to our company in the short term. It may cause our company to not collect the tax rebate certificate before the deadline for tax refund (Exemption) in April. Can our company still declare the export tax rebate?


A:


According to the notice issued by the State Administration of Taxation on the prevention and control of the epidemic of pneumonia related to new coronavirus infection (Announcement No. fourth of the State Administration of Taxation 2020) and the current export tax rebate policy, the export tax refund (Exemption) declaration can not be carried out within the prescribed time limit under the influence of the epidemic situation. Therefore, if your company can not collect relevant tax refund (Exemption) tax vouchers and relevant electronic information before the deadline for refund (Exemption) tax refund in April 2020, you may collect the refund (Exemption) tax voucher and relevant electronic information as soon as possible, and then make a refund (Exemption) tax declaration.