Guide: in order to encourage enterprises to go abroad and compete better with other enterprises in the world, China refunds the value-added tax and consumption tax of products in the export link of enterprises, so that enterprises can go to battle with light equipment and have more competitive advantages.How to identify the export tax rebate when the value-added tax on export goods of export enterprises is exempted from tax rebate?
According to the announcement of the State Administration of Taxation on Issuing Measures for the administration of value added tax and consumption tax on export goods and services (Announcement No. 24 of 2012 of the State Administration of Taxation), export enterprises shall provide the following information to the competent tax authorities for certification of export tax refund (Exemption) within 30 days from the date of filing registration of foreign trade operators or signing the first entrusted export agreement。
If it is a general taxpayer of value-added tax, under normal circumstances, the export tax-free policy will be implemented by processing trade with supplied materials, and the export tax rebate policy will be implemented for the mode of export except processing trade with supplied materials; if it is a small-scale taxpayer, the export tax-free policy will be implemented after export.
The enterprise export tax refund declaration system can be downloaded from the China export tax rebate consultation website or obtained from the competent tax authorities.At present, production enterprises use 13.0 export tax refund declaration system_SP1 version, foreign trade enterprises use export tax refund declaration system 15.0_SP1 version.
In the enterprise export drawback declaration system, the operation steps of export drawback qualification recognition are as follows: guide → declaration system operation guide → identification guide → first qualification confirmation details collection → tax refund (Exemption) confirmation application entry → second generation of qualification confirmation declaration → generation of qualification confirmation data → third, printing of qualification confirmation report → printing of qualification confirmation report.
How to identify export tax rebate?An export enterprise shall, within 30 days from the date of filing for registration as a foreign trade operator or signing the first entrusted export agreement, provide information to the competent tax authorities for certification of export tax refund (Exemption).