Q1: After the tax rate adjustment, what is the need to pay attention to the export tax rebate declaration?
 
A: The Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Value-Added Tax Rate (Cai Shui [2018] No. 32) stipulates that since May 1, 2018, the tax rebate rate for export goods and cross-border taxable activities will be adjusted. That is, the original 17% tax rebate rate was adjusted to 16%, the original 11% tax rebate rate was adjusted to 10%, and the transition period of the tax rebate rate was set, that is, the transition was made on July 31, 2018. Export enterprises should pay attention to the transitional policy when handling export tax rebates:
 
Export goods, pay attention: the export date indicated by the customs declaration is the transition time.
 
1. Foreign trade enterprises adopting “free retreat”
 
(1) Goods exported for export on or before July 31, 2018
 
(2) Goods exported for export on or after August 1, 2018
 
The comprehensive service enterprises that export the export enterprises and charge the tax rebates on behalf of the enterprises shall be executed according to the above-mentioned foreign trade enterprises.
 
2, the use of "free of retreat" production enterprises
 
The goods and services exported on or before July 31, 2018 will continue to apply for tax refund according to the original tax rebate rate, that is, the original tax rebate rate of 17% will continue to be 17%, and the original tax rebate rate of 11% will continue to apply for tax rebate by 11%;
 
For goods and services exported on or after August 1, 2018, the tax refund will be applied in accordance with the adjusted tax rebate rate. The original 17% tax rebate rate will be refunded at the rate of 16%, and the original 11% tax rebate rate will be 10%. The tax refund rate applies for tax refund;
 
3. The tax rebate rate for other goods and services (15%, 13%, 9%, 6%, 5%) will continue to be implemented at the original tax rebate rate.
 
Q2: I heard that the new policy cancels the zero declaration of the production company. Is it true?
 
A: Yes. According to the Announcement of the State Administration of Taxation on Relevant Issues Concerning Tax Rebate (Exemption) (Article 16 of 2018) Article 3: Export enterprises or other units that implement the exemption of tax refunds when applying for export refund (exemption) , will not submit the current "VAT tax return". The export tax refund declaration system cancels the relevant control and treatment for the continuous declaration of the non-refundable business, so that the production enterprises do not need to carry out the export-free tax refund “zero declaration” – no export documents are collected or documents are available in the month, but the information is not uniform. Both are considered zero declarations. That is to say, even if a production enterprise has previously issued an export tax rebate return declaration, if a VAT tax return period does not have an export tax rebate application, the production enterprise will not have to issue an export tax rebate “zero declaration”. .
 
Q3: After the new policy stipulates that the current VAT tax return will not be submitted, how should the export tax refund report be reported?
 
A: According to the requirements of Announcement No. 16, the export tax refund declaration system cancels the function of VAT summary entry, and the audit system obtains the VAT tax return information of the collection and management system in real time. Therefore, enterprises that have not applied for VAT are not allowed to make an exemption. Tax refund declaration. That is to say, the exporting enterprise must first declare the VAT tax return and then apply for the tax refund exemption, which is exactly the opposite of the pre-New Deal. In order to facilitate the calculation of the amount of tax refund for the current month, the export tax rebate declaration system still retains the data for entering the three data of the VAT return: the export sales of the exemption, offset and refund methods, and the total amount of the input tax that cannot be deducted by the non-refundable method. , the end of the period end of the tax.
 
Q4: After the adjustment of the newspaper, what changes have been made to the tax refund for foreign trade enterprises?
 
A: Announcement No. 16 has adjusted the format and content of the filing form. The filing form has been replaced by the enterprise itself and the tax authorities have extracted the tax registration information and the tax authorities have filled out the three major components. All the items in the record form before adjustment must be filled out by the enterprise. The adjusted record form and the relevant information of the enterprise that the tax authorities have mastered do not need to be re-submitted by the enterprise (involving 15 items in the record form), which is required to be defined in the management of the tax authorities. The matter is filled out by the tax authorities (involving 10 items in the record form), which greatly reduces the workload and difficulty of the company to fill out the record form. Only 17 items need to be filled out by the company itself, making it easier for enterprises to apply for refund (exemption) tax filing.
 
Q5: How do ordinary taxpayers transfer to a small-scale taxpayer, and how to declare tax refunds for goods exported during the period of general taxpayers?
 
A: According to the "Announcement of the State Administration of Taxation on the Issue of Export Retirement (Exemption) Tax on the Standardization of Small-Scale Taxpayers' Standards (No. 20 of 2018) Article 1: The general taxpayer transfers to a small-scale taxpayer, During the period of taxpayer's export, the goods and services subject to the VAT refund (exemption) tax policy shall be applied, and the applicable zero-tax rate of cross-border taxation shall be applied at the zero-rate rate. The relevant matters shall be declared and handled in accordance with the current regulations. From the next day of the registration date of registration, the taxpayer shall export the goods and services for export, apply the VAT exemption provisions, and handle the VAT tax return in accordance with the relevant provisions of the current small-scale taxpayers.