Wonderful recommendation

Wonderful recommendation

Announcement on further optimization of the tax administration of the export goods of the foreign trade comprehensive service enterprises

Notice of the State Administration of Taxation, No. sixty-first, 2016
To implement the "State Council on promoting the views to stabilize foreign trade" (Guo Fa 2016 No. 27), to accelerate the establishment of adapting to the development of foreign trade enterprise integrated service management mode, the pilot work to promote integrated services in foreign trade enterprises, and further optimize the trade of integrated services export rebate (exemption) of tax management, the relevant announcement is as follows:
First, the tax authorities should be in accordance with the risk control, put the tube combination, to facilitate service compliance, tax principle, integrated services for foreign trade enterprises (hereinafter referred to as the comprehensive service enterprises) classified management, and in strict accordance with the "State Administration of Taxation issued the revised" export refund (exemption) Rules for classification management of the enterprise tax notice "(the State Administration of Taxation Notice 2016 No. forty-sixth) classification standard, evaluation and adjustment of comprehensive service enterprise export refund (Exemption) tax management category of enterprises (hereinafter referred to as the tax rebate management category), the effective implementation of classification management, the implementation of the relevant service measures.
Two, the tax authorities for tax rebate management category is a kind of comprehensive service enterprises to provide green tax channel (special service area), priority for export tax rebates, and establish key contact system, timely solve the relevant enterprise export refund (Exemption) tax.
Three, the state tax authorities shall, according to the comprehensive service enterprise tax refund management category, take the following measures for refund (Exemption) tax:
(a) the tax rebate management category is a kind of comprehensive service enterprises to declare the export refund (Exemption) tax, tax authorities after the audit, in accordance with the following conditions at the same time, should be from the date of accepting enterprise reporting, within 5 working days Banjie export refund (Exemption) tax formalities:
The 1 declaration electronic data and customs clearance of export goods declaration information, VAT invoices and correct information comparison.
2 Export Tax Refund (Exemption) calculation accuracy.
3 does not involve the State Administration of Taxation and the State Administration of Taxation to determine the risk of early warning information.
4 to accept the service of small and medium enterprises in the tax credit rating of a grade A or B.
(two) the tax rebate management for the class two class comprehensive service enterprises to declare the export refund (Exemption) tax, tax authorities after the audit, in accordance with the following conditions at the same time, should be from the date of accepting enterprise reporting, within 10 working days Banjie export refund (Exemption) tax formalities:
1 in line with the export tax refund (Exemption) tax related provisions.
The 2 declaration electronic data and customs clearance of export goods declaration information, VAT invoices and correct information comparison.
3 did not find the audit doubt or audit doubt has been ruled out.
(three) the tax rebate management for the class three class comprehensive service enterprises to declare the export refund (Exemption) tax, tax authorities after the audit, in accordance with the following conditions at the same time, should be from the date of accepting enterprise reporting, within 15 working days Banjie export refund (Exemption) tax formalities:
1 in line with the export tax refund (Exemption) tax related provisions.
The 2 declaration electronic data and customs clearance of export goods declaration information, VAT invoices and correct information comparison. 3 did not find the audit doubt or audit doubt has been ruled out.
(four) the tax rebate management for the class four class comprehensive service enterprises to declare the export refund (Exemption) tax, the tax authorities shall examine the following provisions, the completion of the audit and audit after the exclusion of all doubt, should be from the date of accepting enterprise reporting, within 20 working days Banjie export refund (Exemption) tax formalities:
1 to declare the paper documents, data should be matched with the electronic data and logical.
The 2 declaration electronic data and customs clearance of export goods declaration information, VAT invoices and correct information comparison.
3 of the enterprises declaration of export refund (Exemption) purchased export goods tax, the tax authorities should each supplier invoice must take a proportion of a letter investigation.
In four, the Ministry of Commerce, the General Administration of customs and the State Administration of Taxation, quality inspection administration and the foreign exchange bureau to carry out comprehensive service work scope of enterprise pilot comprehensive service enterprises: Building Materials International Trade Co. Ltd., Ningbo world trade international trade limited company, Xiamen Justsun supply chain Limited by Share Ltd and Guangdong Kingsway holding group Limited by Share Ltd, declaration of export refund (Exemption) tax, the tax authorities audit in accordance with the provisions of the present Measures shall, within 5 working days Banjie export refund (Exemption) tax formalities.
The pilot enterprises are one of the following circumstances, the declaration of export refund (Exemption) tax, the tax authorities shall be subject to verification and processing, not 5 days gone through the formalities for tax refund (Exemption) time limit:
(a) on suspicion of cheating the export tax rebate was investigated and dealt with.
(two) to cheat the export tax rebate.
(three) does not cooperate with the tax authorities to implement the export tax refund (Exemption) tax management, as well as the collection, binding, and storage of export tax refund (Exemption) tax documents and filing documents.
(four) other circumstances prescribed by the State Administration of taxation.
Five, comprehensive service enterprises entrusted with export of small and medium-sized enterprises of goods, clothing enterprises to apply for the issuance of "goods export agency certificate" by the comprehensive, comprehensive service enterprises should be in the "proxy certificate of goods export application form" to the "remarks" column marked "WMZHFW" logo; tax authorities no longer issued paper "goods export agency certificate". The electronic transmission of information to the competent tax authorities entrusted to small and medium sized enterprises.
By comprehensive service enterprises issued a "proof" of the export goods export agency business, commissioned by the enterprise according to the existing provisions of declaration of export refund (Exemption) tax declare refund (Exemption) commissioned by the business tax, no longer provide proof of export goods "paper" agent.
Six. This announcement shall come into force as of October 1, 2016.

Hereby announcement.
State Administration of Taxation
September 19, 2016