In order to thoroughly implement the decisions and arrangements of the Party Central Committee and the State Council, actively implement the notice of the State Administration of Taxation and other ten departments on Further Strengthening the support for export tax rebate to promote the steady development of foreign trade (szwlf [2022] No. 36), further help enterprises to alleviate difficulties, stimulate the vitality potential of export enterprises, better create a foreign trade business environment and better promote the steady development of foreign trade, the relevant matters are hereby announced as follows:
1、 Improve the classified management of export tax refund (Exemption) enterprises
The annual assessment of the administrative category of an export enterprise shall be completed within one month after the assessment result of the enterprise's tax credit rating is determined.
Where a taxpayer has the situation of repairing the tax credit, it may propose in writing to the tax authorities to re assess the management category. Taxpayers re assessed due to tax credit restoration are not subject to the provisions of "category IV export enterprises shall not be assessed as other management categories within 12 months from the date of assessment" in Article 14 of the measures for the classified administration of export tax refund (Exemption) enterprises (* * * announcement of the State Administration of Taxation No. 46 in 2016, amended No. 31 in 2018).
2、 Optimize the management of export tax refund (Exemption) filing documents
（1） The taxpayer shall, within 15 days after declaring the tax refund (Exemption) for export, properly keep the following documents for filing, and prepare a catalogue of documents for filing the tax refund (Exemption) for export in accordance with the time sequence of declaring the tax refund (Exemption), indicating the storage method of the documents for verification by the tax authorities.
1. purchase and sales contracts of export enterprises (including: export contracts, foreign trade comprehensive service contracts, foreign trade enterprise purchase contracts, production enterprise purchase contracts for export of non self-produced goods, etc.);
2. transport documents for export goods (including: Cargo documents issued by the carrier such as ocean bill of lading, air waybill, railway waybill, cargo transport document and postal receipt, domestic transport invoice for freight borne by the export enterprise, international freight agency service fee invoice for freight borne by the export enterprise, etc.);
3. documents of customs declaration entrusted by the export enterprise to other units (including: entrusted customs declaration agreement, invoice of agency customs declaration service fee issued by the entrusted customs declaration unit, etc.).
If the taxpayer is unable to obtain the above documents, other documents with similar contents or functions may be used for document filing. Unless otherwise specified, the record documents shall be stored and kept by the export enterprise and shall not be damaged without authorization. The retention period is 5 years.
The zero tax rate cross-border taxable acts of taxpayers shall not be subject to filing document management.
（2） The taxpayer may, at its own discretion, choose to keep the above-mentioned filing documents in paper, image or digital form. If the paper-based method is selected, the storage location of the filing documents shall also be indicated in the directory of the filing documents for export tax refund (Exemption).
（3） When the tax authority inspects the filing documents according to the regulations, if the taxpayer converts the imaging or digital filing documents into paper-based filing documents for inspection, it shall affix the corporate seal and sign on the paper-based documents to declare that they are consistent with the original data.
3、 Improve the export tax rebate policy for processing trade
After the implementation of the policy of consistent tax rates for export products in * * *, the import processing and export enterprises that implement the tax exemption, credit and refund method carry forward the "no tax exemption and deduction amount" of the tax exemption, credit and refund that cannot be offset due to inconsistent tax rates in the previous period. After the enterprise checks and confirms, it can be transferred to the corresponding amount of VAT input tax.
4、 Streamline the submission of export tax refund (Exemption)
（1） When taxpayers apply for tax refund (Exemption) of entrusted export goods, they shall stop submitting copies and copies of the agency export agreement.
（2） When taxpayers handle the filing and declaration of tax refund (Exemption) for the export of financial leasing goods, they shall stop submitting the original of the financial leasing contract and instead submit a copy of the financial leasing contract (the copy shall be marked with "consistent with the original" and stamped with the enterprise seal).
（3） When a taxpayer handles the tax exemption verification procedures for processing export goods with supplied materials, it shall stop submitting the original and copy of the ordinary invoice for processing fees issued by the processing enterprise.
（4） When the taxpayer applies for issuing the certificate of agency export goods, it shall stop submitting the original of the agency export agreement.
（5） When the taxpayer applies for issuing the certificate of agency import goods, it shall stop submitting the original of the processing trade manual and the original of the agency import agreement.
（6） When the taxpayer applies for issuing the tax exemption certificate for processing with supplied materials, it shall stop submitting the original of the ordinary invoice for processing fees and the original of the customs declaration form for imported goods.
（7） When the taxpayer applies for issuing the certificate of transferring export goods to domestic sales, it shall stop submitting the original and copy of the certificate of tax payment / tax refund of export goods.
The taxpayer shall properly keep the original of the materials that have been stopped from being submitted as mentioned in this article for future reference.
5、 Expand export tax refund (Exemption) reminder service
In order to facilitate taxpayers to timely understand the update of export tax rebate (Exemption) policies and management requirements, and the progress of export tax rebate (Exemption) business declaration, the tax authorities provide taxpayers with free export tax rebate (Exemption) policy update, export tax rebate rate library upgrade, export goods declaration forms not yet used for tax rebate (Exemption) declaration, completed export tax rebate (Exemption) and other reminder services. Taxpayers can choose to subscribe to the reminder service.
6、 Simplify the export tax refund (Exemption) process
（1） Simplify the filing process of tax refund for foreign trade comprehensive service enterprises
After a foreign trade comprehensive service enterprise files the entrusted tax refund for the production enterprise, it can apply for the tax refund for the production enterprise by keeping the following materials, without submitting the filing form of tax refund for the production enterprise (* * * announcement of the State Administration of Taxation No. 35, 2017) and the risk management and control system of tax refund for the enterprise:
1. foreign trade comprehensive service contract (agreement) signed with the manufacturer;
2. registration form for handling tax refund on behalf of each manufacturer entrusted with handling tax refund on behalf;
3. construction and application of tax refund risk management and control system and internal risk management and control information system for foreign trade comprehensive service enterprises.
After the manufacturing enterprise handles the change of the record of entrusted tax refund, the foreign trade comprehensive service enterprise can keep the changed record form of tax refund for agent for future reference, and there is no need to resubmit the form.
（2） Implement "tolerance and deficiency handling" for on-site verification of export tax refund (Exemption)
1. for the export tax refund (Exemption) declared by * * * and the export tax refund (Exemption) declared by * * * after changing the tax refund (Exemption) method, which can be handled only after the taxpayer passes the on-site verification in accordance with the current provisions, if the tax authorities have not found any suspected tax fraud or have eliminated any suspected tax fraud, the tax refund (Exemption) shall be handled in accordance with the principle of "tolerance handling": before the accumulated tax refund (Exemption) declared by the taxpayer does not exceed the limit, The tax refund (Exemption) can be reviewed and handled in accordance with the regulations before on-site verification; After the accumulated amount of tax refundable (exempted) declared by the taxpayer exceeds the limit, the part exceeding the limit shall be refunded (exempted) after passing the on-the-spot verification.
The above export tax refunds (Exemptions) declared by * * * that can be audited and handled only after passing the on-site verification include: export tax refunds declared by * * * foreign trade enterprises (including tax refunds declared by * * * foreign trade comprehensive service enterprises for self operated export business), export tax refunds (Exemptions) declared by * * * production enterprises (including tax refunds declared by * * * foreign trade comprehensive service enterprises entrusted by * * * production enterprises), and tax refunds declared by * * * foreign trade comprehensive service enterprises.
The above-mentioned tax refund (Exemption) shall be handled in accordance with the principle of "tolerance and deficiency handling", including the export tax refund (Exemption) involved in the taxpayer's export of goods, deemed export goods, the provision of processing, repair and replacement services, and the occurrence of zero tax rate cross-border taxable acts.
The limit standard of the above accumulated tax refundable (Exemption) is: 1million yuan for foreign trade enterprises (including self operated export business of foreign trade comprehensive service enterprises); 2million yuan for production enterprises (including those entrusted by production enterprises to handle tax rebate business); The foreign trade comprehensive service enterprise handling the tax rebate on behalf of the company was 1million yuan.
2. if the tax authority finds through on-the-spot verification that the taxpayer has handled the business of tax refund (Exemption) is not allowed to handle the business of tax refund (Exemption) according to the regulations, it shall recover the tax refund (Exemption). If the taxpayer refuses to cooperate and is unable to carry out the on-site verification, the tax authority shall handle the relevant business according to the on-site verification and recover the refunded (exempted) tax. The principle of "tolerance handling" is not applicable to the tax refunded (exempted) business declared by the taxpayer.
3. when a taxpayer applies for changing the tax refund (Exemption) method, changing the competent tax authority for export tax refund (Exemption), or withdrawing the record of export tax refund (Exemption), if there is a tax refund (Exemption) business that has been "filled in" but has not been verified on the spot, the tax authority shall first carry out on-the-spot verification. If it passes the on-site verification, relevant changes and withdrawals shall be handled in accordance with the provisions; If it is found through on-the-spot verification that the tax refund (Exemption) is not handled according to the regulations, the tax refund (Exemption) shall be recovered before the relevant changes and withdrawals are handled.
7、 Simple export tax refund (Exemption) handling method
（1） Promote the electronic issuance and use of export tax refund (Exemption) certificates
If a taxpayer applies for issuing the certificate of agency for export goods, the certificate of agency for import goods, the certificate of entrusted export goods, the certificate of transfer of export goods to domestic sales, the notification of letter of acceptance and the certificate of duty exemption for processing with supplied materials, the tax authorities will issue an electronic certificate for him and give feedback to the taxpayer through online channels such as the electronic tax bureau and the "single window" of international trade (hereinafter referred to as online channels). When taxpayers apply for tax related matters related to export tax refund (Exemption), they only need to fill in the above electronic certificate number and other information, and do not need to submit the paper and electronic copies of the certificate. Among them, the taxpayer does not need to submit the name, address and postal code of the local competent tax authority where the winning enterprise is located when applying for issuing the letter of acceptance.
If the taxpayer needs to invalidate the above electronic certificate of export tax refund (Exemption), it shall first confirm the use of the certificate. If it has been used to declare matters related to export tax refund (Exemption), the certificate shall not be invalidated; If it is not used to declare matters related to export tax refund (Exemption), an application for cancellation certificate shall be submitted to the tax authority, and the tax authority shall cancel it after verifying that it is correct.
（2） Promote "non-contact" handling of export tax refund (Exemption)
When taxpayers apply for filing of export tax refund (Exemption), certificate issuance, tax refund (Exemption) declaration and other matters, the paper forms and materials that need to be submitted on site according to the current regulations can be submitted through online channels in the form of visualization or digitization. Taxpayers can complete the application for export tax refund (Exemption) after submitting relevant electronic data, imaged or digital form materials through online channels. The taxpayer shall properly keep the paper forms and materials originally required to be submitted and the imaged or digital forms and materials submitted through online channels for future reference.
After accepting the above application, the tax authority shall handle relevant matters for the taxpayer in accordance with the current provisions, and feed back the handling results through online channels. If a taxpayer really needs a paper document from the tax authority, the tax authority shall issue it for the taxpayer.
8、 Improve the management of export tax refund (Exemption)
For the export goods for which the taxpayer applies the export tax refund (Exemption) policy, the relevant foreign exchange collection matters shall be implemented in accordance with the following provisions:
（1） For export goods for which tax refund (Exemption) is declared by taxpayers, foreign exchange shall be collected before the end of the declaration period for export tax refund (Exemption). If the taxpayer fails to collect foreign exchange within the specified time limit but meets the reasons listed in the list of reasons for deemed collection of foreign exchange and evidentiary materials (Annex 1), the taxpayer can be deemed to have collected foreign exchange by keeping the form of collection of export goods (Annex 2) and evidentiary materials; If the * * * end date of all foreign exchange collection agreed in the export contract is after the end of the tax refund (Exemption) declaration period, the foreign exchange collection shall be completed before the date of foreign exchange collection agreed in the contract.
（2） Taxpayers whose export tax refund (Exemption) management category is category IV shall submit materials of foreign exchange collection to the tax authorities when declaring export tax refund (Exemption).
If a taxpayer applies for tax refund (Exemption) on export goods after the end of the tax refund (Exemption) declaration period, it shall submit the materials of foreign exchange collection in a timely manner when applying for tax refund (Exemption).
If a taxpayer is found by the tax authorities to be false or falsely used in the collection of foreign exchange, it shall, within 24 months from the date when the tax authorities issue a written notice, submit the collection of foreign exchange materials in the declaration of export tax refund (Exemption).
In addition to the above circumstances, taxpayers do not need to submit foreign exchange collection materials when applying for export tax refund (Exemption), but only retain evidential materials for future reference. Where the tax authorities need to examine the collection of foreign exchange in accordance with the provisions, the taxpayer shall submit the collection materials in accordance with the requirements of the tax authorities.
（3） If the export goods for which tax refund (Exemption) is declared by a taxpayer fall into one of the following circumstances, and the tax authorities have not handled the export tax refund (Exemption), they shall not handle the export tax refund (Exemption); If the export tax refund (Exemption) has been handled, the original tax refund (Exemption) declaration data shall be offset with a negative number in the next month in which the relevant circumstances occur. If the current tax refund (Exemption) is insufficient to offset, the tax on the difference shall be paid:
1. if the * * * end date of all foreign exchange collection agreed in the export contract is after the end of the tax refund (Exemption) declaration period, the foreign exchange collection is not completed before the date of foreign exchange collection agreed in the contract;
2. failing to collect foreign exchange within the prescribed time limit and failing to comply with the provisions on deemed collection of foreign exchange;
3. failure to keep foreign exchange collection materials in accordance with the provisions of this article.
The taxpayer shall handle the export goods that have occurred the above circumstances but have not been handled before the implementation of this announcement in accordance with the provisions of this item; For the export goods that have been handled by the taxpayer according to the regulations, the taxpayer can apply for export tax refund (Exemption) after receiving all the foreign exchange collection materials, tax refund (Exemption) vouchers and relevant electronic information.
（4） For export goods that are really unable to collect foreign exchange and do not comply with the provisions on deemed collection of foreign exchange, the VAT exemption policy shall apply.
（5） If the tax authorities find that the materials of collection of foreign exchange for export goods declared by taxpayers for tax refund (Exemption) are false or falsely used, they shall deal with them in accordance with the relevant provisions of the law of the people's Republic of China on the administration of tax collection, and the corresponding export goods shall be subject to the value-added tax policy.
The foreign exchange collection materials mentioned in this article refer to the table of foreign exchange collection of export goods and the evidentiary materials. For the export goods that have been collected in foreign exchange, the evidentiary materials shall be the bank's foreign exchange collection voucher or the foreign exchange settlement memo and other vouchers; If the export goods are settled in RMB for cross-border trade, entrusted for export and collected in foreign exchange on behalf of the entrusted party, or entrusted for tax refund and collected in foreign exchange on behalf of the foreign trade comprehensive service enterprise, the collection voucher of RMB can be provided; For export goods deemed to have collected foreign exchange, the evidentiary materials shall be determined in accordance with the list of reasons for deemed collection of foreign exchange and evidentiary materials.
The export goods mentioned in this article do not include the deemed export goods listed in Item 2 (except item 2) of article * * of the notice of the Ministry of Finance * * * the State Administration of Taxation on the value added tax and consumption tax policies on export goods and services (CS [2012] No. 39) * *, as well as the export goods of barter trade and the export goods of small border trade.
9、 Implementation time
Articles * * *, 2 and 3 of the announcement shall come into force on May 1, 2022, articles 4 and 5 shall come into force on June 1, 2022, and articles 6, 7 and 8 shall come into force on June 21, 2022. The provisions listed in the catalogue of repealed document provisions (Annex 3) shall be suspended accordingly.
It is hereby announced.
enclosure:
1. reasons for deemed collection of foreign exchange and list of evidentiary materials
2. foreign exchange collection of export goods
3. list of repealed document terms
Reprint source: http://www.chinatax.gov.cn/chinatax/n377/c5175044/content.html
***State Administration of Taxation
April 29, 2022