With the increase of tax rebate rate, enterprises get more tax refund
Since September, the Ministry of Finance and the State Administration of taxation have issued two documents to improve the quality of some productsExport tax rebateRate.
Taking Beijing as an example, according to the export situation of Beijing in 2017, the notice of the Ministry of Finance and the State Administration of Taxation on improving the export tax rebate rate of electromechanical and cultural products (CS  No. 93) and the notice of the Ministry of Finance and the State Administration of Taxation on adjusting the export rebate rate of some products (CS  No. 123) increased the tax rebate rates of 1569 productsIt involves more than 3000 export enterprises in Beijing, with an export volume of about 6 billion US dollars. It is estimated that the relevant enterprises in Beijing can get an additional export tax refund of 830 million yuan a year.
The export tax rebate policy has been improved and the progress of tax rebate has been accelerated
The State Council held an executive meeting of the State Council on October 8 to determine measures to improve the export tax rebate policy and accelerate the progress of tax rebate.
The meeting pointed out that in order to further accelerate the progress of tax rebate, export enterprises with high credit rating and good tax records should simplify the procedures, shorten the time of tax refund, comprehensively implement paperless tax refund declaration, and improve the efficiency of tax refund audit.Optimize tax refund service, help enterprises to collect documents and apply for tax refund in time, so as to realize the full coverage of e-return online as soon as possible.Encourage comprehensive foreign trade service enterprises to provide tax refund services for small and medium-sized enterprises.We will resolutely crack down on fraudulent export tax rebates.By adopting the above measures, the average time for tax refund will be shortened from the current 13 working days to 10 working days by the end of this year.
Small and medium sized enterprises benefit from classified management adjustment
On October 15, the State Administration of Taxation issued the announcement on matters related to accelerating the progress of export tax rebate (SAT Announcement No. 48, 2018), which clearly proposed to optimize the classified management of export tax rebate (Exemption) enterprises, and cancelled the evaluation conditions of "no declaration of export tax refund (Exemption) for more than six months in the previous year" in the evaluation standards for three types of export enterprises.
"The biggest beneficiaries of this change are the vast number of small and medium-sized enterprises."Kou Jie, chief of the comprehensive business section of the second Taxation Branch of Beijing Municipal Taxation Bureau, said.Previously, due to the limitation of conditions, some small and medium-sized export enterprises with small export volume could not be rated as class I and class II enterprises. After the cancellation of this condition, the small and medium-sized enterprises in the original three categories of enterprises whose other conditions meet the evaluation standards for class I and class II Enterprises can increase the classification management category according to the provisions, so as to accelerate the progress of tax refund.
Several points for attention of export tax rebate!
Although there are four common problems in the process of tax declaration and tax refund, such problems will arise in the process of tax declaration and tax refundThe deputy director of the Tax Service Department of the second tax branch of Beijing Municipal Taxation Bureau strives to express.
Specifically, it refers to the fact that the taxpayer fails to apply for export tax refund due to overdue declaration.
"This kind of problem is common in newly established small and medium-sized export enterprises."Try to introduce it as a result of the small scale of such enterprises, which often have more than one person (running business and tax refund), or more than one post (frequent turnover of tax refund personnel), the personnel in charge of tax refund do not pay enough attention to or understand the tax policies correctly. They either forget to declare or think that the tax authorities fail to pass the examination after acceptance and ask for a new declarationThe limitation of the reporting time limit eventually causes the declaration to be overdue and the enterprise suffers losses.
Suggestions: export enterprises, especially newly established small and medium-sized enterprises, should pay attention to improving the professional quality of tax personnel. Tax personnel should timely understand and master various export tax rebate policies, especially the deadline for export tax rebate.Before the deadline, you must come to the tax authorities, either apply for tax refund declaration, or go through the extension procedures.If the tax authorities fail to pass the examination and make a decision not to handle the case after acceptance by the tax authorities, the export enterprises must declare on time in accordance with the time limit for declaration required in the decision on rejection issued by the tax authorities.
Incomplete application materials
"This kind of tax refund is common in this kind of business."Try to say it.
According to the requirements of the announcement of the State Administration of Taxation on Issuing the measures for the administration of value added tax and consumption tax on export goods and services (State Administration of Taxation Announcement No. 24, 2012), and the announcement of the State Administration of Taxation on the relevant issues of the measures for the administration of value added tax and consumption tax on export goods and services (No. 12 of 2013 of the State Administration of Taxation)For export business, taxpayers need to provide different declaration materials, such as winning the bid for mechanical and electrical equipment, foreign contracting, export to the bonded area, export agency, etc., they have different requirements.However, due to the lack of export business, some taxpayers neglect the declaration requirements for special business in the policy, resulting in the consequence that they are not accepted by the tax authorities because the declaration materials are not complete.
Suggestions: tax personnel should strengthen the study of export tax rebate policy, especially for the announcement of State Administration of Taxation No.24 in 2012, No.12 in 2013 of State Administration of Taxation, and No.65 announcement of State Administration of Taxation in 2013, they must seriously understand the requirements of declaration materials in the announcement before carrying out business, and pay attention to and pay attention to in the process of business developmentCollect the documents to be submitted in the export tax rebate declaration to avoid the failure of declaration due to incomplete declaration information.
Wrong data entry
According to a statistics made by the second Taxation Branch of Beijing Municipal Taxation Bureau, about half of the cases in which the taxpayer's declaration materials are not handled by the tax authorities after examination are caused by incorrect data input by taxpayers. The common mistakes are: wrong invoice amount, wrong FOB price of customs declaration form, and wrong commodity code.Some enterprises even have the same error repeatedly after being informed by the tax authorities, which greatly affects the speed of tax refund of export enterprises.
Suggestions: export enterprises should pay attention to the quality of the declaration data input, and enterprises with conditions can set up special posts to review the declaration data, so as to improve the data quality.
Neglect of the early management, resulting in a long "tax rebate cycle"
"In the daily work of the tax service department, we often encounter some taxpayers who are impatient when they can't successfully apply for tax refund declaration, reflecting that the" tax refund cycle "is long.""But through big data analysis, we find that in fact, in the whole process of tax rebate, the time spent in the tax authorities is very small."
Taking the class II and class III enterprises under the jurisdiction of the second tax branch of Beijing Municipal Taxation Bureau in 2017 as an example, the average time from customs declaration and export to actual return of class II enterprises is 2-3 months, of which the average time from declaration acceptance to submission to the Treasury is about 7 days, accounting for about 7% of the total time.The average time from customs declaration to actual return is 4-6 months. The average time for tax authorities from declaration and acceptance to the Treasury is about 12 days, accounting for 8% of the total time.
Suggestions: export enterprises should pay attention to the management of export tax rebate in the early stage, and establish a monitoring system for the complete cycle of export tax rebate.We should strengthen the management of all kinds of export documents from the beginning.For example, after the business department organizes the customs declaration for export, it should timely inform the financial department to collect the data information of the customs declaration form in the customs system; the financial department should also timely urge the business department to ask for the special VAT invoice from the domestic supply unit, and verify the invoice in time, so as to effectively shorten the "tax refund cycle".