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Reform of export tax rebate mechanism

Browse: Author: Internet Source: Nanjing agency bookkeeping company Time: 14:03, July 19, 2019
On October 13, 2003, the State Council issued the Export tax rebate The decision of the mechanism. The decision stressed that, in accordance with the principle of "no new debts, repayment of old debts, improvement of mechanism, burden sharing, promotion of reform and development", the central government will refund tax rebates to ensure that there will be no new arrears. After the reform and opening up, a new export rebate mechanism jointly funded by the central and local governments will be established. The decision clarifies the specific content of the reform. The first is to reduce it appropriately Export tax rebate Rate. Second, we will increase support for central export tax rebates. Since 2003, the increment of value-added tax and consumption tax on the import link of the central government was first used for export tax rebate. The third is to establish a new mechanism for the central and local governments to jointly undertake export tax rebates. Since 2004, according to the 2003 export tax rebate index, the amount of tax rebate in excess base is shared by the central and local governments at a ratio of 75:25. Fourth, promote the reform of foreign trade system and adjust the structure of export products. Through improving the legal protection mechanism, we should speed up the self-supporting export of production enterprises, actively guide the development of foreign trade export agency system, reduce export costs, and further enhance the international competitiveness of Chinese goods. At the same time, combined with the adjustment of export tax rebate rate, we should promote the optimization of export product structure and improve the overall export efficiency. Fifth, the central government should bear the accumulated tax rebate. At the end of 2003, the fiscal revenue affected by the cumulative export tax rebate and value-added tax sharing system was borne by the central government. Among them, for the export tax rebate owed by enterprises, the central government has adopted full interest subsidy since 2004 to solve the problem.
The new export tax rebate mechanism effectively solves the problem of outdated tax rebate. As of November 20, 2004, the state has handled the export tax rebate (tax exemption) tax of 166.9 billion yuan in 2004 and the export tax rebate before December 31, 2003. All companies applying for export tax rebate in 2004 can basically get tax refund before the end of the year. It should be said that the new policy can better solve the problem of a large number of long-term historical tax rebates and achieve the goal of short-term policy adjustment. Whether it comes from local governments or foreign trade enterprises, this kind of reflection is positive and gives a positive evaluation on the whole.
There are some new situations and problems in the operation of the new export tax rebate mechanism. The main reason is that the local burden is not balanced and some regions are heavily burdened. Some places even restrict the export of purchased products and the import and export of foreign-funded projects. Therefore, in August 2005, the State Council issued the "Notice of the State Council on improving the burden mechanism of central and local export tax rebates". The circular pointed out that under the premise that the central and local governments should jointly undertake export tax rebate, the existing mechanism should be improved and implemented from January 1, 2005. First, adjust the proportion of the central government and local export tax rebate. The export tax rebate base approved by the State Council shall remain unchanged, and the central and local bases beyond the base shall be apportioned at the ratio of 92.5:7.5. Second, standardize the sharing mode of local export tax rebate. Each province (autonomous region or municipality directly under the central government) shall, according to the actual situation, formulate its own provincial export tax rebate measures, but shall not decompose the burden of export tax rebate into township enterprises, and shall not take measures to restrict the normal development of foreign trade such as export of export products. The provincial and municipal finance has solved the problem of unbalanced export tax rebate of cities and counties. The third is to improve Export tax rebate Tax refund method. The export tax rebate will retire from the central government, and the central government will cancel the export tax rebate base of local governments. The local burden will be solved by the end of the year.