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.
1. Invoice management is not standardized
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 a recoveryExport tax rebateTherefore, the nominal exporter will bear the adverse consequences.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.