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Export tax rebates, must know several time points

Author:tongran      Time:2015/2/11      Hits:2501

1 refund (Exemption) of tax qualification: export enterprises should handle record registration of foreign trade dealers or signed the first commissioned by the export agreement within 30 days from the date of filling, "export back (free) tax qualification application form", to provide relevant information to the competent tax authorities for export tax refund (Exemption) qualification.
Qualification: 2 change of export enterprises and other units of export refund (Exemption) of tax qualification content changed, shall, within 30 days from the date of the change, fill in "export back (free) the qualification of tax change request form", provide related data to the competent tax authorities for refund (Exemption) change the qualification of tax.
3 refund (Exemption) for export goods tax declaration: enterprise and zero rated taxable services, shall be declared for export goods (the date to the customs declaration of export goods' 'export tax rebate on the export date) from the second month to 30 April each of VAT tax declaration period adduction Qi related documents, to the the competent tax authority to apply for VAT tax exemption and tax rebate and refund of consumption tax. Within the time limit, the enterprise shall not declare VAT refund.
"Overdue" means more than the following year in April 30 days before the last of VAT tax declaration period deadline (recently: 2014 April 18).
4 back (free) tax document related electronic information declaration: in 2014 before 18 April 2013 exports of goods and services, if zero rated taxable service declaration back (free) tax certificate is still not content corresponding management department of electronic information or documents and electronic information than does not match, no complete pre declaration, enterprises should in 2014 18 April, submit to the competent tax authorities "export refund (Exemption) of tax certificates without related electronic information declaration form" and the electronic data, and provide refund (Exemption) of tax declaration documents and data.
5 give back (free) tax: export enterprises or other units can give up all applicable refund (Exemption) of tax policy labor service export goods back (free) tax, and the choice of applicable value added tax exemption policy and taxation policy. Give back (Exemption) of tax policy for export enterprises or other units, should give up back to the competent tax authorities to submit "export goods services (Exemption) tax declaration", go through the formalities for record. Bring the case within 36 months from the day after, applicable value added tax the export refund (Exemption) labor service export goods tax policy, applicable value added tax exemption policy and taxation policy.
6: Tax Exemption of export goods services applicable value added tax exemption policy, special region except in special region within the enterprise exports goods, export enterprises or other units deemed exports of goods services, export enterprises or other units if not in the export declaration date time November to May 31 tax each VAT recently during the reporting period according to the provisions of the declaration of tax exemption, shall be deemed as domestic goods and processing repair repair services of exemption of value-added tax, consumption tax.
7 give up tax: exports of goods services applicable value added tax exemption policy, export enterprises or other units if give up tax, imposed by the taxation of domestic goods, shall submit a written report to the competent tax authorities. Once abandoned, duty free to be changed within 36 months.
The 8 annual feed processing business verification: since 2014, the enterprise should be in this year before 20 April, verification returns "and" electronic data submitted to the competent tax authorities feed processing enterprises business VAT refund, feed processing hand to apply for annual cancelled by the Customs (account) book under the feed processing business verification procedures. Enterprises to apply for verification, the competent tax authorities will no longer accept the previous year feed processing of export goods VAT refund declaration. After April 20th have yet to apply for verification, the enterprise's export refund (Exemption) of tax service, the competent tax authorities not to, until the application for verification, can apply for.



 
 
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