port business of foreign trade enterprises can apply for export tax refund (Exemption) in accordance with the relevant provisions, which is a preferential policy for the state to encourage export. However, foreign trade enterprises may also be faced with the risk of no tax refund because of the improper selection of the supply enterprises, and see a case science together!

case

Mr. Xiao founded foreign trade export enterprise A Trading Co. Ltd., in January 10, 2017 to declare a sum of export tax rebates, tax officials on 14 February 2017, the cooperation supply enterprise B Industrial Co. Ltd. a letter investigation.

B Industrial Co., the competent tax on March 10, 2017 reply, the contents of the display B Industrial Company Limited in 2015 04 identified 01 August general taxpayer, cancelled November 14, 2016.

In May 19, 2017, a tax official sent Mr. Xiao a notice of tax matters, telling him that from May 22, 2017 to May 21, 2019, the export business of A Trading Co., Ltd. was applied to the value-added service tax refund (Exemption) tax policy, and the goods labor service was applied to the value-added tax exemption policy.

Mr. Xiao is in a hurry: "will the situation of the supply enterprise also affect the export tax refund for my enterprise?"

Interpretation of the tax department

A Trading Company Limited supply taxpayer B Industrial Co. Ltd., is recognized as a general VAT taxpayer within 2 years of the cancellation of tax registration, and the company A B company special VAT invoice issued by the export tax refund declaration, in 12 consecutive months (November 2015 -2016 year in October) reached 2093953.12 yuan (over 2 million yuan).

According to the relevant regulations, from the date of written notification by the tax authorities, the export of goods services within the 24 months after the application of VAT refund (Exemption) tax policy is changed to apply the VAT exemption policy.

Relevant documents

According to the "Ministry of Finance State Administration of Taxation on the prevention of tax risk some VAT policy notice" (taxation 2013 No. 112), the export enterprises purchase supply goods belong to one of the taxpayers for tax registration within 2 years by the tax authorities for non normal households or are identified as VAT general taxpayer within 2 years of the cancellation of tax the registration, and in accordance with the following circumstances, the independent export tax rebate tax authorities from the date of the written notice, apply the VAT export refund within 24 months (Exemption) tax policy goods service, changed to apply the VAT exemption tax policy.

 (a) the supply of foreign trade enterprises to use taxpayer VAT invoices issued by the export tax refund declaration, in 12 consecutive months to reach more than 2 million yuan (including the number, the same below), or use the delivery taxpayer issued VAT invoices, 12 consecutive months to declare a tax rebate for the period of all declaration more than 30% of the amount of tax refund;

(two) the production enterprises declare the export tax refund amount to 2 million yuan or more within 12 consecutive months, and the amount of the VAT invoices obtained from the above suppliers is more than 2 million yuan, or the total tax amount of the period is more than 30%.

(three) foreign trade enterprises will use 3 or more value-added tax invoices issued by the above suppliers within 12 months in a row, and declare tax rebates, which account for more than 20% of the total number of taxpayers in the whole period.

(four) the production enterprises have more than 3 taxpayers and more than 20% of the total supply taxpayers in the period of 12 months.

A small reminder of the tax rebate

There are many export sectors. From the purchase of goods to customs declaration, from the declaration of tax rebates to the assessment and verification, the supply enterprises, such as inconsistency of qualifications, abnormal production capacity and inauthentic entries, will all affect the tax rebate, which can not be ignored.