In terms of the current economic and foreign trade environment, while making good use of various favorable measures to promote foreign trade, export enterprises should enhance the awareness of tax risk prevention and control, do a good job in response to the work in advance, and avoid stepping into the "minefield".Let's take a look at the risk points that export enterprises need to pay attention to.
The special invoice will bring great risk to the enterprise.
In general, tax fraud enterprises often need to obtain a false VAT invoice before implementing export tax fraud.Therefore, it is necessary for the tax authorities to crack down on tax fraud in the whole chain.
Invoice management is not standardized, which has a great negative impact on export enterprises.If an export enterprise maliciously and falsely opens a tax fraud, it will face penalties such as fine and stop the right of export tax refund; if there are two tax related illegal acts, the export of goods, services and services will also face legal consequences such as not applying tax-free policy.If the enterprise takes the false invoice as the voucher to declareExport tax rebateThe export goods of these enterprises are likely to be determined by the competent tax authorities as not applicable to the VAT refund (Exemption) policy, and should be regarded as domestic sales to pay VAT.
Moreover, if the upstream supplier is listed as abnormal account or lost contact, the VAT special invoice obtained by foreign trade enterprise will also be listed as out of control invoice or abnormal voucher.This is likely to lead to foreign trade enterprises can not declare tax rebate, will bring great risk to enterprises.
2. Fake self operation and real agency
Foreign trade enterprises in the name of their own exports, the legal consequences will be borne by themselves.If it is identified as "false self operation and true agency", it will be difficult for enterprises to carry out right relief through administrative relief channels.
In practice,Export tax rebateThere are three main modes of export agency and export tax rebate.In order to prevent the occurrence of the illegal and criminal act of defrauding export tax refund, the competent tax authorities generally require enterprises to carry out export business in strict accordance with the normal trade procedures, prohibit the export in the form of "false self operation and real agent" and declare tax refund.
In terms of form, foreign trade enterprises export in the name of self-supporting, and the relevant entities shown in the signed purchase and sales contracts, the special VAT invoices, customs declaration forms and foreign exchange collection vouchers, etc.In tax collection and management, tax authorities generally take "who exports, who collects foreign exchange, who refunds tax, who is responsible" as the principle.Therefore, if the tax authorities make the decision to recover the export tax refund, not to handle it temporarily, and treat it as domestic sales tax collection, then these adverse consequences will usually be borne by the nominal exporter.Even if there are real goods and export trade, there is no tax fraud, but if it is identified as "false self operation and real agency" by the tax authorities, foreign trade enterprises are also difficult to remedy their rights through administrative relief channels, and can only claim compensation from the entrusting party through civil relief channels.
In order to avoid potential tax risks, it is suggested that export enterprises should apply for tax refund according to the provisions of export tax rebate administration, so as to ensure the real transaction and export of goods.
3. "Insufficient capacity" suspected of false opening
If the suppliers of production enterprises or foreign trade enterprises are identified as "insufficient production capacity" by the tax authorities, and the production enterprises export their own goods, or the foreign trade enterprises purchase goods from upstream suppliers in the name of self operation and export, they will not be able to apply for export tax refund, and may even need to pay value-added tax as domestic sales.
When manufacturing enterprises export self-made goods, or foreign trade enterprises purchase goods from upstream suppliers and export them in the name of self-management, they often encounter correspondence from tax authorities.If the suppliers of production enterprises or foreign trade enterprises are identified as the production equipment and tools can not produce the goods they export, that is to say, the production enterprises or suppliers are identified as "insufficient capacity" by the tax authorities, then the production enterprises and foreign trade enterprises are likely to face false suspicion.In this case, the goods exported by enterprises may not be able to apply for export tax refund, and even need to be regarded as domestic sales and pay value-added tax.
In this case, it is very important for export enterprises, especially foreign trade enterprises, to carefully select suppliers, check their production capacity, and pay attention to the dynamic tracking of transaction process.
4. False or incomplete filing documents
In practice, many export enterprises often do not pay attention to the filing of documents and the management of export documents, and do not have a good understanding of the filing regulations of export tax rebate documents, which leads to the false or incomplete filing documents, and the tax authorities pursue the tax and overdue fine.
According to the provisions of the notice of the Ministry of Finance and the State Administration of Taxation on the policies of value added tax and consumption tax on export goods and services (CS  No. 39) and the announcement of the State Administration of Taxation on Issuing the administrative measures for value added tax and consumption tax on export goods and services (Announcement No. 24, 2012 of the State Administration of Taxation), export enterprises shall declare export refund in accordance with the provisions of the tax regulatory documentsWithin 15 days after tax exemption, fill in the catalogue of export goods filing documents according to the order of export goods declaring tax refund (Exemption) according to the purchase contract, loading list of export goods and transportation documents of export goods, and indicate the storage place of filing documents for verification by the competent tax authorities.
In practice, many export enterprises often do not pay attention to the filing and management of export documents, and do not have a good understanding of the filing provisions of export tax rebate documents, which leads to false or incomplete filing documents.Among the clients whom the author serves, there are many export enterprises which are pursued by tax authorities for tax payment and overdue fine or even fined due to incomplete or false documents.Export enterprises should attach great importance to the management of documentary documents.