In order to thoroughly implement the requirements of the “Several Opinions of the General Office of the State Council on Promoting Steady Growth of Imports and Exports”, the State Administration of Taxation recently issued a notice proposing 16 specific measures from 4 aspects to further improve the efficiency of export tax rebates and promote foreign trade. Facilitate and support the stable growth of foreign trade. The notice requires that the progress of export tax refunds be accelerated to ensure timely and full tax refunds, and export tax refunds must not be delayed due to insufficient planning and other reasons. It is necessary to actively explore “Internet + export tax rebate” and use emerging technologies such as big data and cloud computing to further expand the depth and breadth of export tax rebate services.
The notice clarifies that tax authorities at all levels must conscientiously implement the requirements of the “National Tax Agency Export Tax Refund (Exemption) Management Work Standards (Version 1.0)” and the “Export Tax Refund (Exemption) Enterprise Classified Management Measures” and strictly review and approve exports in accordance with the prescribed time limits. For tax refund (exemption) and letter transfer work, all letters, replies and result processing must be processed online through the export goods tax letter transfer system. “Off-machine operation” is not allowed to further improve work efficiency and handle it accurately and timely. Export tax rebate. It is necessary to actively carry out the horizontal networking of finance, taxation, treasury and banks to promote the online electronic refund, correction, and exemption and offset adjustment business to improve the efficiency of refund and shorten the time for tax refund in transit. When the export tax rebate plan is insufficient, it must be reported to the higher tax authorities in a timely manner and apply for additional plans. Export tax refund processing must not be delayed due to insufficient plans and other reasons.
The notice requires that we should further implement the hierarchical management regulations of export tax rebate policies, timely and accurately implement the zero-rate or tax-free VAT policy for service exports, the departure tax rebate policy for overseas tourists shopping, the tax policy for foreign trade comprehensive service enterprises, etc., and support small and medium-sized enterprises. Effectively explore international markets, and timely track and resolve new situations and problems that arise in the management of export tax refunds (exemptions).
The notice specifically states that it is necessary to actively implement tax policies for cross-border e-commerce enterprises, explore and innovate export tax rebate management mechanisms, and create good conditions for the development of cross-border e-commerce trade. Implement convenient measures such as exempting enterprises from providing paper export goods declaration forms when applying for export tax refunds (exemptions), and deferred declarations for overdue export tax refunds (exemptions) to further reduce the tax burden on enterprises and improve tax refund efficiency.
Continuously optimizing export tax refund services is an important part of the new round of “Spring Breeze Action for Convenient Taxation for the People”. The notice requires that we should actively explore “Internet + export tax rebate” and use emerging technologies such as big data and cloud computing to further expand the depth and breadth of export tax rebate services. Continue to provide export tax refund business reminder services to facilitate enterprises to timely understand the remaining period of their export tax refund (exemption) declaration, review and withdrawal progress, etc.
While improving the progress of export tax refunds, we must also strictly prevent and crack down on illegal activities that defraud export tax refunds. The notice clarifies that state taxation departments at all levels must further strengthen the early warning assessment of export tax refunds, improve the early warning indicator system, timely release early warning information, and at the same time increase the intensity of early warning assessment and verification of export tax refunds, and gradually shift risk elimination from “post-facto verification” to “pre-warning” , “In-process supervision” transformation to improve the quality and efficiency of preventing tax fraud. In accordance with the differentiated management measures stipulated in the “Measures for the Classified Management of Export Tax Refund (Exemption) Enterprises”, export enterprises with management categories of Category Three and Category Four shall be reviewed with emphasis.
Since the beginning of this year, the tax system has effectively accelerated the progress of tax refunds and supported the development of foreign trade by implementing a series of measures such as classified management of export enterprises, decentralizing approval authority, simplifying review procedures, and clarifying export tax refund work specifications. In the first half of this year, export tax rebates processed nationwide were 656.5 billion yuan, an increase of 12.4% over the same period last year, which was higher than the growth rate of foreign trade exports during the same period. Improve the efficiency of export tax rebates and support the stable growth of foreign trade
Link: “Notice of the State Administration of Taxation on the Implementation of “Several Opinions of the General Office of the State Council on Promoting Stable Growth of Imports and Exports”” (Shui Zong Han [2015] No. 440)
