Many foreign trade enterprises are confused when they meet a specific export business. They are not sure whether they can declare the export tax rebate, whether the business applies the VAT refund (Exemption) tax policy or the VAT exemption policy.
The difference between VAT (Exemption) tax policy and VAT tax exemption policy
Basic meaning
In China, the export goods and labor services of foreign trade enterprises are mainly applicable to three kinds of policies, namely, value-added tax refund (Exemption) tax policy, value-added tax exemption policy and value-added tax policy.
One
VAT refund (Exemption) tax policy
The policy of exempting and returning VAT is carried out.
Two
VAT tax exemption policy
The policy of exemption from VAT is carried out.
Three
The tax policy of VAT
The policy of VAT is levied in accordance with the relevant regulations.
The period of declaration for the export of goods and services
1. The application of the VAT (Exemption) tax policy
The export declaration date of next month to the VAT tax declaration period before April 30th.
2. The application of the VAT tax exemption policy
The export declaration date of next month to the VAT tax declaration period before May 31st.
3. The business of applying the tax policy of VAT
The export declaration date of next month to the VAT tax declaration period before June 30th.

Scope of policy application (focus!)

One
VAT refund (Exemption) tax policy
In addition to the application of the VAT tax exemption policy and the VAT tax policy, the value-added tax (VAT) tax refund policy is applied to the following export goods services.
1, export goods are exported by export enterprises.
2. Export enterprises or other units are regarded as export goods.
3. Export enterprises provide processing repair and repair services to the outside world.
Two
VAT tax exemption policy
The export goods services in accordance with the following conditions shall be exempt from the policy of VAT tax exemption except for the application of the tax policy of value-added tax.
1. The export of goods stipulated by the export enterprises or other units.
Specifically, it refers to:
(1) goods exported by small scale VAT taxpayers
(2) contraceptives and utensils, old books and old books.
(3) software products. Its specific scope refers to the "9803" goods in the first four places of the customs tax code.
(4) goods containing gold and platinum, diamonds and their ornaments.
(5) cigarettes exported from the state plan.
(6) the equipment that has been used. The specific scope refers to the equipment that has not been acquired at the time of purchase, VAT invoice, customs import VAT special payment book, but the other related documents are complete.
(7) goods entrusted to the export by non export enterprises.
(8) non - view and self - produced goods exported by non - listed production enterprises.
(9) the agricultural producers' production of agricultural products [the specific scope of agricultural products shall be carried out in accordance with the notes on the scope of Taxation of agricultural products (1995) 52).
(10) the export duty free goods stipulated by the Ministry of finance of oil painting, peanut kernels, black soya beans and the State Administration of taxation.
(11) foreign trade enterprises obtain the goods of ordinary invoices, vouchers for acquisition of waste materials, purchase of invoices for agricultural products and non tax revenue instruments of government.
(12) the goods for processing the reproduced mouth.
(13) the special area of the special area of the goods in the special area.
(14) in the way of settlement, the export enterprises in the border area will export to the border area's general trade and small border trade export goods from the frontier ports of the provinces (autonomous regions).
(15) the goods exported from the customs in the way of tourist shopping.
2. Export enterprises or other units regard the following goods as export goods as follows:
(1) duty-free goods sold by duty-free stores approved by the state [including import duty-free goods and goods that have already been retreated (exempt)).
(2) the enterprises in the special area provide the repair and repair services for the units or individuals abroad.
(3) the sale of goods within a special area between the enterprises in the same special area and in different special areas.
3. Export enterprises or other units have not declared or failed to fill in the export goods services of VAT (exemption tax vouchers) in accordance with the regulations.
Specifically, it refers to:
(1) the export goods services which have not been declared for VAT (Exemption) tax are not declared within the period stipulated by the State Administration of taxation.
(2) not to declare the export goods service of the certificate of the agency export goods within the prescribed time limit.
(3) the value added tax refund (Exemption) tax has been declared, but not exported to the tax authorities within the time limit stipulated by the State Administration of taxation.
Supplementary instructions:
For export goods and services that are applicable to the value-added tax exemption policy, export enterprises or other units can abandon tax exemption in accordance with the relevant provisions of the current value added tax, and pay VAT according to the provisions of the VAT tax policy. (once duty-free, not to be changed within 36 months)
Three
The key points are as follows:
The export business of some foreign trade enterprises can declare the value added tax refund (Exemption) tax, but it is finally approved by the tax authorities. The result is only applicable VAT exemption policy, mainly due to the following situations.
1, export enterprises or other units do not file the documents in accordance with the regulations (because the characteristics of the transaction mode of the export goods, and the enterprises' export documents except for the archival documents) should not declare tax refund (Exemption), and apply the tax exemption policy.
2, export enterprises declare refund (Exemption) for export goods tax refund (Exemption) shall, in the tax declaration period deadline in exchange (for cross-border RMB trade settlement in Renminbi, the same below), and provide the collection of data in accordance with the provisions; not in refund (Exemption) tax declaration of export goods period deadline adduction meeting in addition, the columns cannot be collected or not in the export rebate (Exemption) for export goods tax declaration period deadline in exchange, applicable tax exemption policies.
3, export enterprises or other units have one of the following situations, and their export is applicable to value-added service tax refund (Exemption) tax policy, which is applicable to VAT exemption policy.
(1) the legal representative does not know that he is a legal representative;
(two) the legal representative is the person who has no capacity for civil conduct or a person who limits the capacity for civil conduct.
Read the small intimate guide, believe that enterprises for VAT refund (Exemption) general tax policy and the VAT exemption policy applies has a certain understanding, but also applicable policy changes in reality, which requires enterprises to take the initiative to learn foreign trade tax rebate policy, efforts to standardize management to achieve risk control the effectiveness of the internal good.