Export tax rebate policy of import and export companies registered in Nanjing
Browse:Author: export tax rebateSource: Nanjing company registrationTime: 09:03, June 23, 2020
Nanjing registered import and export companyExport tax rebatePolicy?If a taxpayer has joined the association, refunded tax and issued a special VAT invoice, the tax rate of 3% of the value-added tax and ordinary invoice can be charged according to the following tax rate (non VAT rate, general taxpayers are exempted from VAT: 1% of purchased goods or services, 2% of VAT refund standard), and 70% of output tax for other expenses.2. If the taxpayer applying the simple tax calculation method (i.e. the value-added tax liquidation method) meets the above conditions for VAT exemption, the simple tax calculation method shall be applied.)In addition to tax exemption for goods or services sold by taxpayers, 3% value-added tax will be levied on the purchase of goods, services and services.3. If the application for tax refund is being applied for and refunded to other institutions, legal persons or individuals, the specific issuing situation shall be checked in the following order: first, value-added tax shall be levied along with the sales of goods.Second, verify the collection with the adjustment of accounts; third, verify the collection with the adjustment of accounts.4. According to Article 26 of the law of the people's Republic of China on the administration of tax collection, if the tax authorities have no objection to the intention of signing the tax refund agreement, the litigation judgment and other forms of facts, and the tax refund occurs, the tax authorities shall collect and fill in the detailed list of deferred value-added tax, which shall be reviewed by the head of household.5. The application for tax exemption for the first time shall be collected by the tax authorities in accordance with the principle of invoice issuing. If the application has been collected by the tax refund authority but not included in the tax refund object and corrected collection due to the reason of stopping tax collection, the starting and ending period of the current period and whether to declare in the current period shall be indicated according to the provisions.The tax authorities at the same level shall not accept the second tax exemption declaration.（2） According to Article 19 of the detailed rules for the implementation of the law of the people's Republic of China on the administration of tax collection, taxpayers will no longer enjoy one-time tax-free preference at the expiration of the tax exemption period, and the actual invoice price issued by the taxpayer shall be converted into one-off tax exemption (the tax amount indicated on the relevant voucher collected by the financial department shall not be deducted from the output tax), so the tax refund amount cannot be deductedThe amount is added to the service purchased by the unit.Therefore, if the price is retained for five to ten years on the basis of the original recognized income, it should be regarded as meeting the tax refund conditions.If there is input tax levied on the taxable services specified in article 2.5.2, no matter how the input tax is collected.Nanjing registered import and export companyIn accordance with the method stipulated in Article 26 of the regulations, general enterprises shall refund tax in the following periods: (1) for those who do not hold the invoice of the people's Republic of China and refuse to refund the tax without justifiable reasons, the application shall be cancelled according to law after being approved by the people's Government of the tax authorities at or above the municipal level, and the income shall be confirmed after examination and verification by the relevant departmentsIf the tax refund is not applied for within the time limit, it shall be collected in accordance with the corresponding provisions, and the tax declaration shall be made according to the provisions; if the tax refund procedures are handled in the tax service hall without the approval of the government, it can no longer be regarded as a bonus to calculate the amount of tax collection, and the additional amount shall be returned according to the actual situation; the remaining amount before the application for tax refund shall be refunded.Therefore, this provision is used before business processing, but it is still illegal. The relevant municipal administrative organs shall not apply for tax refund within 2 years from the date of receiving the application for tax refund service.