Export business of foreign trade enterprises can apply for export refund (exemption) tax under the conditions of relevant regulations. This is a preferential policy of the state to encourage foreign trade exports. However, foreign trade companies may also face the risk of not being able to refund tax because of the improper choice of suppliers! Let's take a look at the case science!
Foreign trade attention! Why can't the tax refund be completed?
Case review:
On March 10, 2017, the foreign trade export enterprise A Trade Co., Ltd., which was founded by Mr. Xiao, filed an export tax rebate. On February 14, 2017, the tax personnel sent a letter to the supplier B Enterprise Co., Ltd., which cooperated with them.
B Industrial Co., Ltd.'s competent tax machine for the reply on March 10, 2017, the content shows that B Industrial Co., Ltd. was recognized as a general taxpayer on April 1, 2015, and was cancelled on November 14, 2016.
On May 19, 2017, the tax official delivered a notice of tax matters to Mr. Xiao, informing him that from May 22, 2017 to May 21, 2019, the export business of A Trading Co., Ltd. is subject to VAT refund (exemption) The goods and services of the tax policy were changed to the applicable VAT exemption policy.
Mr. Xiao is in a hurry: "The situation of the supplier company will also affect my company's declaration of export tax rebate?"
Interpretation by the tax department:
Taxpayer B Industrial Co., Ltd., a supplier of A Trading Co., Ltd., cancels the tax registration within 2 years of being recognized as a VAT general taxpayer, and Company A uses the VAT special invoice issued by Company B to declare the export tax rebate for 12 consecutive months. (November 2015 - October 2016) reached 2,093,553.12 yuan (more than 2 million yuan). According to the relevant regulations, from the date of the written notice of the tax authorities, the goods and services provided by the applicable VAT refund (exemption) tax policy for export within 24 months shall be replaced by the VAT exemption policy.
File link:
According to the Notice of the Ministry of Finance and the State Administration of Taxation on Certain Value-Added Tax Policies for Preventing Tax Risks (Cai Shui [2013] No. 112), among the taxpayers of export goods purchased by export enterprises, they are recognized by the tax authorities within 2 years of handling tax registration. Applicable value-added tax for export within 24 months from the date when the non-ordinary household or the general taxpayer who is recognized as a VAT general taxpayer cancels the tax registration within 2 years and meets one of the following circumstances from the date of the written notice of the tax authority in charge of the export tax rebate The goods labor service of the refund (exemption) tax policy shall be changed to the VAT exemption policy.
(1) The foreign trade enterprise shall use the special value-added tax invoice issued by the above-mentioned supply taxpayer to declare the export tax rebate, which shall reach 2 million yuan or more within the 12 consecutive months (including the number, the same below), or use the above-mentioned supply taxpayer to issue The special invoice for value-added tax, the tax refund for 12 consecutive months shall account for more than 30% of the total tax refund for the period;
(2) The production enterprise declares that the export tax rebate amounted to more than 2 million yuan within 12 consecutive months, and the special value-added tax invoice value obtained from the above-mentioned supply taxpayer reached more than 2 million yuan or 30% of the total input tax amount during the period. Above;
(3) The foreign trade enterprise shall use the VAT special invoice issued by the above-mentioned supply taxpayers for more than 12 months to declare the tax refund, and account for more than 20% of the total number of taxpayers in the period;
(4) The production enterprise has more than 3 taxpayers of the above-mentioned supply within 12 consecutive months, and accounts for more than 20% of the total number of taxpayers in the period.
Tax refund tips:
There are many links in the export of goods, from the purchase of goods to the declaration of export, from the declaration of tax rebates to assessment and verification, the supply companies such as qualifications, production capacity is abnormal, the input is not true, etc. will affect the tax rebate, can not be ignored.
