Enterprise Quiz Collection

Business FAQ (phase 88th)

Commercial News (reporter Wu Jiali correspondent Huang) for export enterprises to create a relaxed environment, the Ministry of Finance, the State administration of taxation before the tax refund of goods conditions, scope, tax basis, tax rebate rate, declaration time and other content. On the basis of maintaining the basic stability of China's export value-added tax and excise tax rebate system, the new policy adjusts to the problems reflected by export enterprises, and is implemented from July 1 this year.

In order to enable enterprises to better adapt to policy changes, to help enterprises to solve common problems, the service platform combined with the day-to-day questioning of enterprises, special launch of this issue, to facilitate the business process as a reference.

1, service platform Q friend 314***58 asked: Recently issued a new export tax rebate policy? Where you can view it.

Group staff: A few days ago, the Ministry of Finance, the State administration of taxation issued "on the export of goods services value-added tax and consumption tax policy notice" (fiscal "2012" 39th), at the same time the state administration of taxation issued the "Export goods services value-added tax and excise tax management measures" (State administration of taxation To the export enterprises reflect more problems were adjusted. The above "notice" and "notice" shall be implemented from July 1, 2012 onwards.

In order to facilitate the broad masses of enterprises to learn, we have the "notice" and "bulletin" organized well, uploaded to the service platform sharing bar, easy to download enterprises.

2, service platform Q friend 657***704 asked: July 1 after the implementation of the new policy, for enterprises to declare the period of tax refund what adjustment?

Group Staff answer: This adjustment relaxed the enterprise to declare the time limit of tax refund. The original stipulation enterprise must declare the tax refund in the first VAT tax declaration period after 90 days after the goods declaration exportation, otherwise will not refund, now changes the goods which exports in the year to be able to declare the tax refund in each VAT tax declaration period before the export the next month until April 30. The adjustment will enable enterprises to declare a large extension of the tax refund, the longest up to more than 470 days, greatly reducing the risk of overdue tax returns.

3, service platform Q friend 185***267 asked: The new policy is not the abolition of export tax refund audit period?

Group staff A: This adjustment, the abolition of small enterprises, the new export business enterprise audit period of 12 months of regulation. The original small export enterprises and newly-run export enterprises in the 12-month audit period is not to deal with the tax refund of the total thaw, for small export enterprises and the development of new export enterprises played a great role in promoting.

4, service platform Q friend 139***226 asked: The new policy for tax refund when the material, what adjustments?

Group staff answer: According to the "notice" and "notice" relevant provisions of the adjustment of foreign Trade enterprises to report refund information. On the basis of the existing reporting information, increase the customs import value-added tax payment book. Foreign trade enterprises imported goods, if the need for export, the customs can import value-added tax payment to declare export tax refund.

5, the service platform Q friend 139***226 asked: Excuse me this new export tax rebate policy, what important adjustment?

Group staff answer: According to the notice and the relevant provisions of the Bulletin, but also some not according to the provisions of the declaration for tax refund of export goods services from taxation adjustment to tax-free. Before the adjustment, the state does not declare the tax refund to the export enterprise within the stipulated period, not in the specified period of time to declare the issuance of the "Agent of export goods certificate", although the tax refund has not been completed within the specified period of time to the taxation authorities to provide the relevant certificate of the export goods and production enterprises to purchase the non-as-produced goods for the implementation of the tax refund and the domestic After the adjustment, the export enterprises can avoid such losses.