According to the website of the state administration of taxation, state administration of taxation, said that the foreign trade integrated service enterprises (hereinafter referred to as "heald clothing enterprises") and production enterprises to export goods are in conformity with the prescribed conditions, tax refund by the heald clothing enterprises.
To solve the comprehensive service of foreign trade enterprises, administration of taxation (hereinafter referred to as "heald clothing enterprises") reflect problems, promoting the healthy development of heald clothing enterprise specification establishment and tax management mode that can meet the needs of enterprise development, approved by the state council agreed that the administration of taxation of the heald clothing enterprise for manufacturing enterprise to handle export tax refund (exemption) to adjust the measures for the administration of perfect, instead the heald clothing enterprise for production enterprises of centralized declaration drawback (hereinafter referred to as the tax refund) agents.
For this purpose, the administration of taxation issued a "about adjusting the comprehensive foreign trade and service enterprises for tax refund (exemption) of exported goods announcement of relevant matters of (the" notice "), at the same time abolished the state administration of taxation on foreign trade integrated service enterprises export commodity tax refund (exemption) announcement concerning the issues (the state administration of taxation announced no. 13, 2014).
The notice clarifies the conditions for corporate tax refunds. If the export goods of the enterprises and production enterprises conform to the prescribed conditions, the tax refund shall be made by the enterprise.
The notice also clarifies the specific measures for the collection of corporate tax rebates:
One is that the production enterprises and the enterprises in the integrated services shall be subject to the filing of the export refund (exemption) tax.
The second is that the production enterprise should declare and pay the VAT according to the regulations, and issue the special invoice for the tax refund of the enterprise, as the voucher for the tax refund of the enterprises.
Third, the tax refund shall be calculated according to the "amount" and the export rebate rate applicable for export goods.
4. The tax authorities of the enterprises in charge of comprehensive services shall be responsible for the tax refund of the enterprises in accordance with the export enterprise management category of the enterprises, and refund the tax refund to the tax refund account provided by the production enterprises.
The notice also clarifies the handling of the tax refund business. Competent tax authorities and heald clothing production enterprise competent tax authorities found that export business agent tax refund is abnormal situation or temporarily not export refund situation by the regulation, should take corresponding measures according to the rules.
It is reported that the notice will take effect from October 1, the date of the export declaration shall be the date of the export declaration, and the state administration of taxation shall announce the annulment of no. 13 of 2014.
