In view of the serious tax fraud in the export of silver contact switches and gold earphones, the Notice and the Announcement clearly stipulate that if more than 80% of the material cost of exported goods is high-value raw materials such as gold, platinum, silver, diamonds, precious stones, jadeite and pearls, the raw material export tax policy will be implemented, that is, the tax will be exempted, collected or refunded at a low tax rebate rate (5%).
Adjust the scope of export goods and conditions of production enterprises that are currently refunded by declare in advance on the basis of export contracts and sales ledgers. The notice was amended as follows: the scope of goods was extended to transport tools and machinery and equipment with production cycle of 1 year or more, the condition that the export scale reached more than 30 million dollars was cancelled, and the net assets of enterprises were changed to three times the sum of value-added tax and consumption tax refund for exported goods in the same period, and there was no tax evasion, tax fraud, false invoicing and accepting false invoicing.
The requirement of 12 months for small enterprises and enterprises with new export business was cancelled.
Adjust the export tax rebate regulations for raw materials entrusted by foreign trade enterprises for processing, repair and repair. The processing fee of the special VAT invoice for tax refund shall include the amount of raw materials, and the tax refund shall be uniformly based on the tax refund rate of export goods.
Adjust the tax refund declaration data of foreign trade enterprises. The current export tax rebate regulations do not take the special payment book for customs import value-added tax as the tax rebate certificate, and announce the addition of the special payment book for customs import value-added tax on the basis of the existing declaration materials. If the goods imported by foreign trade enterprises need to be exported, they can declare the export tax rebate with the special payment form of customs import value-added tax.
Adjust the tax management regulations for foreign trade enterprises to sell imported materials at fixed prices. The announcement is adjusted to fixed-price sales of bonded imported materials and parts, and domestic sales are taxed, and exports are refunded according to general trade.
Adjust some export commodities from taxation to duty-free. Since 2004, some export goods that have not been declared tax refund according to the regulations are not subject to tax refund according to the regulations, but are taxed on domestic sales, mainly including goods that have not been declared tax refund by export enterprises within the prescribed time limit and goods that have not completed the relevant documents with the tax authorities within the prescribed time limit. This time, it will not be refunded, and it will be tax-free according to the domestic sales tax regulations.
Relax the time limit for enterprises to declare tax rebates. It was originally stipulated that enterprises must declare tax refund within 90 days after the goods were declared for export, otherwise they would not be refunded. Now it is revised that the goods exported in the current year must be declared for tax refund within each VAT tax declaration period from the next month of export to April of the following year.
Re-define that imported duty-free goods sold by duty-free enterprises to duty-free shops, duty-free goods sold by duty-free shops in customs isolation zones and duty-free goods sold by duty-free shops outside customs isolation zones to outbound personnel are exempt from value-added tax.
It is clear that aviation food sold by aviation suppliers to domestic airlines on international flights will be subject to export tax rebate policy.
The content of duty-free management of export goods has been added. It is stipulated that for duty-free export goods, except those sold by enterprises in special customs supervision areas such as export processing zones, export enterprises shall fill out the List of Duty-free Export Goods and Services in the month following the duty-free business, formally declare electronic data, and go through the duty-free declaration formalities with the competent tax authorities; Duty-free export goods, which are not declared duty-free according to regulations, shall be subject to value-added tax according to domestic sales regulations.
The provisions that export enterprises can exempt duty-free export goods from tax exemption and taxation have been added; However, once the tax exemption is exempted, it shall not be changed within 36 months.