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Foreign Trade News: Enterprises Need To Know These Good Policies Of Export Tax Rebate

2022/5/7 14:47:00 0

Q: relief, tax rebate, etc

What's the new policy?

A: on April 20, the Ministry jointly issued the notice on further increasing the support for export tax rebate and promoting the steady development of foreign trade, which includes 15 measures in three aspects

In terms of focusing on policy relief and reducing the burden on export enterprises ，

The notice specifies three supporting policies:

· strengthen the connection between export credit insurance and export tax rebate policies, and The insurance indemnity shall be regarded as the collection of foreign exchange and shall be refunded ；

· improve the export tax rebate policy of processing trade, and Input tax that cannot be deducted due to inconsistent tax rates of export products collected and refunded by processing trade enterprises in the past It is now allowed to transfer in input tax to offset VAT;

· tap the potential of tax rebate policy for departure, Continue to expand policy coverage ， Optimize the layout of tax refund shops Vigorously promote convenience measures.

Focus on convenient tax rebate, focus on improving the efficiency of capital flow ，

The notice proposes seven facilitation measures:

· vigorously promote the "non-contact" handling of export business Export tax rebate declaration, audit and feedback online ；

Further strengthen data sharing Simplify export tax rebate submission materials ；

· actively promote Electronic filing documents of export tax rebate Support enterprises to flexibly choose digital, imaging or paper-based document retention methods according to their own reality;

· continuously improve the level of intelligent declaration of export tax rebate, and promote the realization of it Declaration form and invoice information "free of filling" ；

· improve the quality and efficiency of export tax rebate, 2022 The average time for handling normal tax refund nationwide is reduced to 6 working days ；

· deepen the cooperation between customs and tax departments to improve Customs clearance efficiency of export goods returned ；

· Optimize and simplify the process of export tax rebate We will normalize the implementation of on-the-spot verification of "handling shortage tolerance", actively promote the paperless whole process of export tax rebate certification, effectively improve the quality and efficiency of tax rebate processing, and accelerate the capital turnover of export enterprises.

In terms of focusing on optimizing the environment and promoting the steady development of foreign trade,

Five supporting measures were introduced in the notice

· Rich and accurate publicity channels To guide enterprises to improve the efficiency of export business;

· Support the healthy and sustainable development of cross-border E-commerce ；

· Simplify the process of centralized tax rebate service for foreign trade enterprises To create convenient conditions for the development of foreign trade comprehensive service enterprises;

Strengthen credit sharing and guide enterprises to operate in good faith, For enterprises that have repaired their tax credit It is allowed to reevaluate the classified management category of export tax rebate;

· strengthen departmental collaboration and Intensify the joint crackdown on tax fraud And actively create a fair and just business environment.

Q: in terms of customs clearance facilitation reform

What's new?

A: in terms of facilitating declaration, we will further improve it "Advance declaration" and "two step declaration" And other reform measures to provide enterprises with the choice of declaration mode suitable for different enterprises.

In Smooth logistics We will continue to improve measures such as "two-stage access" and "destination inspection" to facilitate enterprises to quickly lift goods from ports. At the same time, The pilot project of "direct lifting and direct loading" along the ship's side has covered the qualified customs directly under the state 。 We have given priority to risk management in Guangdong, Hong Kong and Macao Paperless filing of customs declaration units, "whole process online operation" and "national general office" We will also promote the convenient customs clearance and regulation of high-tech products.

The General Administration of customs also guides the customs directly under it to take measures according to different modes of transportation, different industries and product characteristics, so as to help enterprises solve the difficulties in the process of customs clearance of import and export goods. For example, "Green channel" for import of important livelihood materials has been opened For Support the import and export of aviation and automobile parts To help maintain the stability and smoothness of the industrial chain and supply chain.

Q: import and export return and exchange management of cross border E-commerce

What are the facilitation measures?

A： Since 2020, a number of announcements have been issued to optimize the return process of cross-border e-commerce retail import and export commodities. In September 2021, the General Administration of Customs issued and implemented the announcement on comprehensively promoting the central warehouse mode of cross border e-commerce retail import return, It further improves the supervision efficiency of the whole process of return, solves the problem of difficult return, and reduces the operating cost and time cost of enterprises To promote the healthy development of cross-border e-commerce import and export business.

Here's what I'm talking about "Return center warehouse" It refers to the agents of cross-border e-commerce enterprises in China or the warehousing enterprises in the special customs supervision area entrusted by them. They can set up special storage places for the return of cross-border e-commerce retail imported goods in the special customs supervision area, and carry out the receiving and sorting processes of returned goods in the special customs supervision area, Provide convenient customs clearance service for overseas shopping returns.

Q: how to improve the convenience of export tax rebate?

A： This year, we launched new measures of "three reductions, three increases, and three acceleration" to further improve the level of convenience in handling export tax rebates.

The so-called "three reductions" refers to the reduction of materials, matters and paper certificates.

Tax reduction is based on big data, Cancellation or adjustment of export tax rebate declaration, certificate issuance and other matters need to submit a number of paper materials 。

What's less No prior declaration is required when export tax rebate goods cannot be collected Instead, the enterprise keeps relevant information for verification.

The certificate of "export tax rebate" is the certificate issued by export agent, From paper proof to electronic certificate When the enterprise handles the subsequent tax related matters, It is not necessary to submit the paper certificate, but the tax department should check the electronic certificate information 。

The so-called "three plus" refers to the enhancement of strength, mode and convenience.

· strengthening is to strengthen the implementation of "non-contact" handling measures for export business, The whole process of declaration, examination and feedback of export tax rebate is carried out online 。

How to add Increase the way of keeping export tax rebate filing documents for future reference To support enterprises to flexibly choose paper-based, image-based and digital methods to keep filing documents according to their own reality.

· convenient service is Increase the items of "exemption from filling" in the declaration of export tax rebate, and increase the reminding service of the progress of export tax refund 。

The so-called "three speed up" refers to speeding up the processing of tax refund, speeding up the customs clearance of returned goods, and speeding up the on-site verification.

· speeding up the processing of tax rebate is to continuously accelerate the progress of export tax rebate by implementing various supporting measures of export tax rebate.

· speeding up the return of goods for customs clearance is to actively promote the information sharing of the certificate of tax paid / not refunded for export goods When handling the customs clearance for the return of export goods, where the information can be checked, it is no longer required to submit paper certificates To speed up the return and customs clearance.

The implementation of on-the-spot verification is to speed up the implementation of on-the-spot verification, Improve the efficiency of on-the-spot verification of centralized agency tax refund 。

Q: what measures will be taken to help small, medium and micro foreign trade enterprises to bail out this year?

A：

· Increase the support of credit insurance to ensure the safety of foreign exchange collection of enterprises 。 In February this year, the Ministry of foreign trade and insurance issued a notice on further supporting export credit of China export credit insurance company. Export credit insurance institutions will be promoted to further optimize the underwriting and claim settlement conditions of export credit insurance, and expand the coverage of foreign trade enterprises, especially small and medium-sized enterprises.

· Give full play to the role of special funds to help enterprises expand the market. We will guide all localities to continue to play the role of special funds for foreign trade and economic development, improve the public service system, support small and medium-sized enterprises to participate in online and offline exhibitions, accelerate the development of digital trade, and connect domestic and foreign supply and marketing channels.

· Condense financial resources and broaden financing channels for enterprises. Guide local business systems to continue to strengthen cooperation with financial institutions, promote financial institutions to further increase the investment of foreign trade credit in accordance with the principle of marketization, encourage banks to strengthen the docking with export credit insurance institutions, and expand the scale of insurance policy financing by building docking platforms, data credit enhancement support, and establishing green channels.

· We will optimize foreign exchange services and enhance the ability of enterprises to avoid risks. Since last year, the Ministry of Commerce, together with relevant departments, has held online training, compiled and issued exchange rate hedging manuals, and taken various measures to help enterprises improve their ability to manage exchange rate risk, and achieved positive results. In the next step, we will continue to promote relevant work from the aspects of promoting the improvement of hedging products and services, helping bank enterprise docking, and improving the convenience of RMB cross-border settlement.