Implementation Of Differentiated Management Of Export Tax Rebates In China Since September

Recently, the State Administration of Taxation revised and promulgated the "classified management measures for export refund (Exemption) tax" (referred to as the "new method"). Since September 1st, export enterprises have been divided into four categories according to the tax credit level, tax compliance, net assets and other standards. Targeted implementation of differentiated management and service measures to improve management efficiency and speed up the progress of tax rebates, and for export enterprises that meet the requirements, will export tax refund (Exemption) formalities within 5 working days.

The time limit for examination and approval of tax rebates for the two and three categories of enterprises will be shortened to 20 working days and 10 working days and 15 working days respectively.

On the whole,

The whole cycle will be significantly shortened, and the tax rebate will be further accelerated.

Besides, the better the business credit is, the more preferential treatment it will be.

It is understood that this is another "effective move" for our stable foreign trade.

Compared with the current system, a major highlight of the new method is the explicit quantitative provision for the tax rebate treatment of different types of enterprises: an export enterprise can give priority to the export tax rebate, that is, if the relevant declaration materials meet the requirements, the export tax rebate procedures can be concluded within 5 working days; two types of enterprises can be concluded within 10 working days; three and four enterprises need 15 and 20 working days respectively.

The new method stipulates that for a group of export enterprises, the tax authorities provide green tax channel (special service area), give priority to export tax rebates, establish a key contact system, and timely solve enterprises' export refund (Exemption) tax problems.

Give full play to the role of export tax rebates in promoting foreign trade.

For a taxpayer with a tax credit rating of a a kind of export enterprises, the joint incentive measures shall be implemented in accordance with the provisions of the memorandum of understanding on the implementation of joint incentives for ratepaying A-class taxpayers.

For the four types of export enterprises with low tax credit level, the export tax refund (Exemption) should be completed according to the regulations. After excluding all the audit doubts, the export refund (Exemption) tax formalities will be completed within 20 working days from the date of accepting the enterprises' declaration.

The new method also stipulates that the evaluation of the management category of export enterprises shall be conducted once a year and should be completed within one month after the assessment results of the tax credit level of enterprises are determined.

The state taxation organ, which is responsible for assessing the management category of export enterprises, should inform the export enterprises of the assessment results within 15 working days after the completion of the appraisal work, and voluntarily disclose the list of export enterprises of one or four categories.

The head of the State Administration of Taxation said that while the tax authorities would provide convenient services to export enterprises, they should continue to strengthen pre warning, check and check afterwards, and dynamically adjust the management categories according to the law-abiding integrity of enterprises, so that more enterprises could enjoy the export tax rebate convenience of a group of enterprises.

The reason for this new regulation is that China's foreign trade situation is not optimistic because of the slow recovery of world economy and the continued downturn of Global trade.

According to official figures, the total import and export volume of China's foreign trade in the first half of 2016 was 11 trillion and 130 billion yuan, down 3.3% compared to the same period last year, of which exports were 6 trillion and 400 billion yuan, down 2.1%.

Since May, China's export leading index has dropped for two consecutive months, indicating that exports will face greater downward pressure in the three quarter of this year.

Huang Songping, spokesman of the General Administration of Customs of China, said frankly that the international and domestic economic situation is still grim and complex in the future. There are still many uncertainties affecting China's foreign trade development, and the downward pressure on foreign trade is still large.

Taking into account the need to boost foreign demand in the short term, China's own efforts can be effective, reducing the burden of enterprises and helping them to "light up the battle array" has become a realistic choice for China to stabilize foreign trade.

Before this, many enterprises often need more than two months to get export tax rebates.

The implementation of the new regulations will significantly accelerate the overall tax rebate schedule, which is a great advantage for export enterprises.

The method of classified management and dynamic adjustment will also encourage enterprises to operate according to law, and strive to standardize export behavior so as to obtain more tax facilities.

Hu Yijian, Professor of the school of public economics and management at Shanghai University of Finance and Economics, said that the implementation of different management and service measures for different types of export enterprises will further strengthen joint incentives for integrity businesses and joint disciplinary actions against dishonest businesses.

Analysts believe that the service resources should be tilted to high-quality export enterprises, which should be simplified from time to time and simplify procedures, which will fully mobilize the enthusiasm of enterprises and promote the stability of China's foreign trade.

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Policy interpretation

Detailed explanation of the revision of the classified management measures for export refund (Exemption) tax Enterprises

1. What is the background of the revision of the classified management measures for export refund (Exemption) tax?

In order to further optimize the export tax rebate management, improve the quality and efficiency of management, and improve the compliance of taxpayers, the General Administration of Taxation issued the "classification of export tax refund (Exemption) tax management" in 2015 (the announcement of the State Administration of Taxation second issued in 2015, hereinafter referred to as the original method). According to the export tax credit grade and tax compliance of export enterprises, the export tax refund (Exemption) tax enterprises are divided into four categories, and targeted implementation of differentiated management and service measures.

For a group of two types of enterprises with good tax credit and high tax compliance, simplify reporting procedures, shorten the time limit for tax rebates, provide green channels for tax rebates, strengthen management, strictly audit and strictly guard against risks for four types of enterprises with poor tax credit.

The implementation of the original method has effectively improved the management efficiency and accelerated the tax rebate progress. It has played a leading role and promoted the integrity management. It has been well received by the relevant departments and the export enterprises.

Recently, the CPC Central Committee and the State Council have put forward new requirements for further optimizing and improving the classified management of tax rebates. At the same time, some enterprises and units have also put forward some suggestions and suggestions for improving the methods in the implementation of the original measures.

In order to better play the guiding role of classification management, support the development of new forms of foreign trade and promote the stability of foreign trade, the General Administration of Taxation has perfected the original method, and issued the notice of the State Administration of Taxation on Issuing the revised classified management measures for export tax refund (Exemption) enterprises (hereinafter referred to as the "new method").

Two, compared with the original method, what aspects of the new method have been revised and perfected?

Compared with the original method, the new method has mainly revised and perfected the following aspects:

First, distinguish between different formats of foreign trade and set up a set of enterprise standards.

To distinguish production enterprises, foreign trade enterprises and foreign trade comprehensive service enterprises, set up the evaluation criteria of a group of enterprises separately, and further improve the pertinence of the classification standards.

Two, we should appropriately increase the proportion of enterprises.

In order to give full play to the exemplary and leading role of a group of enterprises, under the premise of controllable risks, the new method has appropriately lowered the entry threshold for a group of enterprises and appropriately increased their share.

The three is to support the development of comprehensive foreign trade service enterprises.

In light of the characteristics of light assets in the comprehensive service enterprises of foreign trade, the new method has assessed the proportion of net assets of a group of enterprises in the foreign trade comprehensive service enterprises, which is reduced from more than 100% to more than 30% in the original method, which reflects the support for the new format of foreign trade.

The four is to strengthen honesty encouragement and dishonesty punishment.

In order to comprehensively promote the construction of social credit system, the new method has further strengthened the joint incentives for honest enterprises and disciplinary measures against dishonest enterprises in classified management.

For example, in the evaluation standard of a kind of enterprise, in addition to considering the tax credit level of enterprises, the classification management of enterprises in customs and foreign exchange management departments is also one of the evaluation criteria, so as to create a good atmosphere for law-abiding people to get along smoothly.

At the same time, it is clear that the enterprises listed in the Joint Disciplinary list will be directly assessed as the four type of export enterprises.

Five is to further speed up the overall progress of tax rebate.

The time limit for examination and approval of tax rebates for two or three enterprises will be shortened to 20 working days and 10 working days and 15 working days respectively.

Since the number of households in a category of enterprises is expected to increase significantly, the workload of the tax authorities in supporting services has also increased. In order to ensure that the quality of service of the tax authorities is not discounted and the management means are kept up, the time limit for examination and approval of a new type of enterprise is extended to 5 working days from the 2 working days of the original method.

Overall, the new approach will further speed up the overall progress of export tax rebates.

Six is to continue to strengthen risk prevention.

In accordance with the requirements of integration of supply, management and service, the "new approach" requires tax authorities to provide convenience services to export enterprises at the same time, and continuously strengthen pre warning, audit checks and subsequent assessment and verification, so as to ensure that they are not only well placed, well served, but also able to control risks.

Related links

State Administration of Taxation

Announcement on Issuing the revised Measures for the classified management of export refund (Exemption) tax Enterprises

Announcement No. forty-sixth of the State Administration of Taxation 2016

In order to further implement the reform plan of deepening the collection and management system of state taxes and local taxes and the State Council's opinions on promoting the stabilization of foreign trade (No. 27, 2016), we further optimize the export tax rebate management, give full play to the role of export tax rebates in supporting the development of foreign trade, and promote the construction of the social credit system. The State Administration of Taxation has revised the "classified management measures for export tax refund (Exemption) tax" (second issued by the State Administration of Taxation announcement 2015), which is now being reissued and implemented from September 1, 2016.

The notice of the State Administration of Taxation on Issuing the classified management measures for enterprises with export tax refund (Exemption) shall be abolished at the same time as the Announcement No. second of the State Administration of Taxation on 2015.

Notice hereby.

Enclosure:

1. production capacity report of export oriented enterprises

2. report on the construction of internal risk control system for export refund (Exemption) tax

3. export refund (Exemption) tax management category rating form

State Administration of Taxation

July 13, 2016

Classified management of export refund (Exemption) tax Enterprises

general provisions

Article 1 in order to further optimize the management of export tax refund (Exemption), improve the compliance degree of taxpayers' tax laws, promote the construction of social credit system, give full play to the role of export tax rebates in supporting the development of foreign trade, and formulate these measures in accordance with the law of the People's Republic of China on tax collection and management, and the detailed rules for its implementation and relevant export tax regulations.

The second national tax authorities should carry out the classified management of export refund (Exemption) tax enterprises (hereinafter referred to as export enterprises) according to the principle of risk control, combination of discharge and management, favorable compliance and convenient taxation.

The management categories of the third export enterprises are divided into one, two, three and four categories.

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The fourth national taxation bureaus of provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning (hereinafter referred to as the provincial state taxation bureaus) are responsible for organizing and implementing the classified management of export enterprises in this region.

The State Administration of Taxation, which has the authority to examine and approve export tax refund (Exemption), is responsible for assessing the management category of the export enterprises under its jurisdiction.

The second chapter is the evaluation standard of management category of export enterprises.

Evaluation criteria for fifth export enterprises.

(1) production enterprises should also meet the following requirements:

1. the production capacity of enterprises is matched with the scale of declaration of export refund (Exemption) in the previous year.

2. in the past 3 years (including the same year, the same below), there has not been any false invoices of value-added tax or other VAT deduction documents, or fraudulent export tax rebates.

3. the net assets at the end of last year are greater than the export tax rebates that the company has already handled in the previous year (excluding exemption tax).

4. when assessed, the tax credit level is grade A or B.

5. a relatively perfect system of risk control for export refund (Exemption) has been established inside enterprises.

(two) foreign trade enterprises should also meet the following requirements:

1. in the past 3 years, there has not been any false invoices for value-added tax or other VAT deductions, and fraudulent export tax rebates.

2. the net assets at the end of last year are greater than that of the previous year, and the company has handled 60% of the export tax rebates.

3. except for more than 5 years of continuous operation (due to merger, separation, restructuring and reorganization, etc.).

4. when assessed, the tax credit level is grade A or B.

5. when assessing, the category of credit management of Customs enterprises is a senior certification enterprise or a general certification enterprise.

6. the classification management level of foreign exchange management is grade A at the time of assessment.

7. a relatively perfect system of risk control for export refund (Exemption) has been established inside enterprises.

(three) enterprises with comprehensive foreign trade services should also meet the following requirements:

1. in the past 3 years, there has not been any false invoices for value-added tax or other VAT deductions, and fraudulent export tax rebates.

2. the net assets at the end of last year are greater than that of the previous year, and the company has handled 30% of the export tax rebates.

3. the export tax refund declared in the last year to engage in comprehensive foreign trade services is greater than 80% of the total export tax rebate of the enterprise.

4. when assessed, the tax credit level is grade A or B.

5. when assessing, the category of credit management of Customs enterprises is a senior certification enterprise or a general certification enterprise.

6. the classification management level of foreign exchange management is grade A at the time of assessment.

7. a relatively perfect system of risk control for export refund (Exemption) has been established inside enterprises.

Sixth export enterprises with one of the following situations shall be classified into three categories: the management category of their export enterprises.

(1) the surrender date is 12 months from the date of the export tax refund (Exemption) to the assessment.

(two) the tax credit level is C when assessed, or the tax credit level has not yet been evaluated.

(three) accumulated tax refund (Exemption) for more than 6 months in the previous year (for foreign aid, external contracting and overseas investment), and export seasonality.

Except for export enterprises with large export cycle.

(four) there was a violation of the relevant regulations of export tax refund (Exemption) in the previous year, but it has not yet reached the standard of administrative punishment of the tax authorities or the standards of judicial organs.

(five) there are other cases of breach of trust or risk stipulated by the Inland Revenue Department.

Seventh export enterprises with one of the following situations shall be classified into four categories: the management category of their export enterprises.

(1) when assessed, the tax credit level is D.

(two) in the previous year, it refused to provide the state tax authorities with reference to export tax refund (Exemption) tax books, original vouchers, declarations and record documents.

(three) the previous year was punished by the tax authorities or dealt with by the judiciary for violation of the relevant regulations on export refund (Exemption).

(four) when the enterprise is assessed, the export tax rebate right is stopped because of cheating the export tax rebate, or the 2 year after the expiration of the right to stop the export tax rebate.

(five) the legal representatives of the four export enterprises are newly established export enterprises.

(six) those who fail to trust in the Joint Disciplinary object of the state.

(seven) the category of credit management of Customs enterprises is regarded as a discredit enterprise.

(eight) the classification management level of foreign exchange management is C.

(nine) there are other serious cases of breach of credit or risk stipulated by the Inland Revenue Department.

Eighth types of export enterprises outside the first, three and four categories of export enterprises should be classified into two categories.

The third chapter is the evaluation and adjustment of the management category of export enterprises.

The evaluation of the management category of the ninth export enterprises shall be conducted 1 times a year, and shall be completed within 1 months after the evaluation results of the tax credit level of the enterprises are determined.

Since the completion of the assessment work, the state tax authorities have implemented the corresponding classified management measures for export enterprises since the completion of the work.

The tenth export enterprises that apply for the management category of export enterprises shall be reported to the competent state tax authorities in the month of the assessment results of the tax credit rating of enterprises. The report on the production capacity of the production export enterprises (only the production enterprises are reported, the style is shown in Annex 1), and the report on the construction of the internal risk control system for the export tax refund (Exemption) enterprises (style is shown in Annex 2).

Eleventh county (District) state taxation bureaus are responsible for assessing the types of management of export enterprises. The results of the assessment shall be submitted to the National Tax Bureau for record within 10 working days after the completion of the appraisal work. The state (inland) tax bureaus shall be responsible for the assessment, and the county (District) state taxation bureaus shall make a preliminary assessment and fill in the "export tax refund (Exemption) tax enterprise management category assessment form" (Annex 3), which is approved by the State Taxation Bureau of the local (city).

The Twelfth National tax organ responsible for assessing the management category of export enterprises should inform the export enterprises of the assessment results within 15 working days after the completion of the appraisal work, and voluntarily disclose the list of export enterprises of one or four categories.

If the thirteenth competent state tax authorities find that the export enterprises have the following circumstances, they should adjust their management categories of export enterprises within 20 working days from the date of discovery.

(1) if the tax credit level of one, two or three export enterprises has been degraded, the management category of export enterprises can be adjusted accordingly.

(two) one of the following situations occurs in one, two and three export enterprises, and the management category of export enterprises should be adjusted to four categories:

1. refuses to provide books about export refund (Exemption) tax, original vouchers, declarations and record documents.

2. because of the violation of the relevant regulations on export refund (Exemption), the tax authorities are punished by the administrative organs or handled by the judiciary.

3., those who are listed as the joint punishment object of the state.

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(three) if one or two types of export enterprises do not cooperate with the implementation of export tax refund (Exemption) tax administration by the state tax authorities, and the collection, binding and storage of export refund (Exemption) tax vouchers and record documents are not regulated according to regulations, the management category of export enterprises should be adjusted to three categories.

(four) one or two types of export enterprises have been placed on file for investigation and prosecution on suspicion of cheating export tax rebates, and have not yet been closed. They are temporarily managed according to three types of export enterprises. After the case is checked, the management category of export enterprises should be adjusted accordingly, and three or four types of export enterprises have been placed on file for investigation and prosecution on suspicion of cheating to take out the export tax rebates, and have not yet been closed.

(five) the export enterprises should be classified into three categories when the new export tax refund (Exemption) tax records are filed after the completion of the annual management category assessment by the IRS.

The fourteenth state taxation organ, which is responsible for assessing the management category of export enterprises, should assess the classification of export enterprises according to the management category of the export enterprises in the previous year, and step by step in accordance with the order of four, three, two, and the first class.

Four types of export enterprises shall not be assessed as other management categories within 12 months from the date of assessment.

The fifteenth national tax authorities should improve the quality and efficiency of information sharing between tax administration departments, tax service departments, inspection departments, import and export tax administration departments, establish corresponding information notification system, and timely pmit information on tax credit rating, tax assessment, tax filing and handling of export enterprises.

The fourth chapter is classified management and service measures.

The sixteenth competent state tax authorities can provide green export channels for special export enterprises (preferential service areas), give priority to export tax rebates, establish a key contact system, and timely solve enterprises' export refund (Exemption) tax problems.

For a taxpayer with a tax credit rating of a a kind of export enterprises, the joint incentive measures shall be implemented in accordance with the provisions of the memorandum of understanding on the implementation of joint incentives for ratepaying A-class taxpayers.

Seventeenth, the export refund (Exemption) tax declared by a group of export enterprises, which has been audited by the state tax authorities and conforms to the following conditions, shall be completed within 5 working days from the date of accepting the enterprise's declaration.

(1) comparing the declared electronic data with customs customs declaration information and VAT invoice information.

(two) export tax refund (Exemption) is accurate.

(three) does not involve early warning risk information determined by the State Administration of Taxation and the provincial tax bureau.

(four) those belonging to foreign trade enterprises are purchased from the supply companies with grade A or B of tax credit.

(five) the tax credit level of small and medium-sized manufacturing enterprises that provide services to them belongs to a or B level.

Eighteenth, the export refund (Exemption) tax declared by the two types of export enterprises, which is audited by the state tax authorities and conforms to the following conditions, shall be processed within the 10 working days from the date of accepting the enterprise's declaration.

(1) the relevant provisions of the export tax exemption (Exemption) tax.

(two) the declared electronic data is compared with the customs customs declaration information and VAT invoice information.

(three) no audit doubt or audit doubt has been eliminated.

The nineteenth export tax exemption (Exemption) for the three types of export enterprises, the state tax authorities have been audited and conforms to the following conditions. The export refund (Exemption) tax procedures shall be completed within 15 working days from the date of accepting the declaration of the enterprise:

(1) the relevant provisions of the export tax exemption (Exemption) tax.

(two) the information of the declared electronic data and the customs clearance information of the customs export goods declaration form and the special invoice information of the value-added tax are not correct.

(three) no audit doubt or audit doubt has been eliminated.

Twentieth, the export refund (Exemption) tax declared by the four types of export enterprises shall be examined by the state tax authorities according to the following requirements:

(1) the declared paper vouchers and data should match and match the electronic data.

(two) the declared electronic data should be compared with the customs declaration information and VAT invoice information.

(three) the outward purchase or refund of export (Exemption) tax for such enterprises is regarded as self produced.

The tax authorities should send a letter to a certain proportion of the invoice of each supplier.

(four) in the case of a production enterprise, the state taxation organ shall assess its production capacity and tax payment for the self produced products declared for export tax refund (Exemption).

According to the above requirements, the IRS shall complete the examination and exclude all the audit doubtful points. The export refund (Exemption) tax procedures should be completed within 20 working days from the date of accepting the enterprises' declaration.

The export refund (Exemption) tax declared by the twenty-first export enterprises shall be verified by the state tax authorities in accordance with the regulations, and the export refund (Exemption) tax can be handled without any restriction on the time limit for export refund (Exemption) tax.

(1) it does not conform to the seventeenth, eighteenth, nineteenth and twentieth provisions of the present measures.

(two) it involves risk information provided by export supervision departments such as customs and foreign exchange administration.

The twenty-second tax bureaus of all provinces should organize the risk analysis of the export tax refund (Exemption) periodically. It is found that the tax refund (Exemption) tax declared by export enterprises is questionable, and should be assessed and verified according to the regulations. If problems are found, they should be dealt with according to the regulations.

Fifth chapter supplementary provisions

The meaning of the twenty-third terms:

"Export refund (Exemption) tax enterprises" refers to enterprises and other units that are applicable to the policy of export refund (Exemption), and the taxable service providers who apply the VAT zero tax policy.

According to the export refund (Exemption) tax method and business format applicable to export enterprises, they are divided into production enterprises, foreign trade enterprises and foreign trade comprehensive service enterprises.

"Production enterprise" means the export enterprise that applies tax exemption and refund.

The term "foreign trade enterprise" refers to an export enterprise applying tax exemption.

"One class of export enterprises", "two types of export enterprises", "three types of export enterprises" and "four types of export enterprises", pointed out that the classification management categories of export refund (Exemption) tax enterprises were two categories, three categories and four categories of export enterprises respectively.

"Last year" refers to the last natural year for assessing the management category of export refund (Exemption) tax.

The "comprehensive foreign trade service business" should also meet the following requirements:

(1) goods produced by domestic producers for export.

(two) domestic production enterprises have sold export goods to the comprehensive service enterprises of foreign trade.

(three) domestic production enterprises have signed export contracts with overseas units or individuals, and stipulate that goods are exported to overseas units or individuals by foreign trade comprehensive service enterprises, and the amount of payment is paid by overseas units or individuals to foreign trade comprehensive service enterprises.

(four) foreign trade comprehensive service enterprises export on their own way.

(five) when the foreign trade comprehensive service enterprises declare the export refund (Exemption) tax, the nineteenth column of the fifteenth column (business type) of the export tax refund declaration form for foreign trade enterprises and the nineteenth column of the export tax refund export declaration form for foreign trade enterprises, fill in the "WMZHFW".

"The procedures for handling export tax refund (Exemption)" refer to the refund (Exemption) tax declared by the state tax authorities to export enterprises, and the refund of tax revenues and the pfer to the state treasury.

The twenty-fourth tax bureaus of various provinces can formulate and refine specific implementation measures in accordance with these measures.

The twenty-fifth measures shall come into force on September 1, 2016, and the export enterprises shall declare the time for refund (Exemption).