Interpretation of the New Deal of State Taxation: Export Tax Rebates ** Write-offs are no longer subject to time limits

Since the outbreak of the international financial crisis in 2008, it has been difficult for many domestic export enterprises to realize the write-off and write-off of foreign exchange in the specified withdrawal (exemption) tax reporting period. This has become a common phenomenon that is difficult to solve and respond to, and the tax risk it brings is naturally Great influence.

I. Formation and processing of overdue foreign exchange write-offs The formation of overdue foreign exchange for export goods is mainly formed in two aspects: First, due to the impact of the international financial crisis, foreign customers can't pay in time, prompting domestic enterprises to fail to meet the prescribed time limit. The company implements foreign exchange settlement and applies for export tax rebate (exemption); secondly, it tries to collect foreign exchange and write off paperless companies. Although it submitted online information on verification of payment collection, due to system or information transmission, it was not submitted. The status quo of success; Sometimes there are cases where the submission is successful and the tax authority cannot receive the information received by the SAFE.

The above two phenomena led to overdue write-offs and write-offs at the time of declaration of tax refund (exemption). Then, according to the provisions of the tax law, when export enterprises declare tax refund (exemption) for export goods, they must provide a verification form for foreign exchange export receipts within the prescribed time limit. Otherwise, if the audit fails to provide verification forms for export receipts, the tax refund (exemption) of the exported goods will be recovered; if no tax refund (exemption) is applied, the refund (exemption) tax will not be processed. , and treat it as domestic sales goods to be taxed.

In this regard, in order to help domestic companies solve practical difficulties, reduce the tax risk factor. In March this year, the State Administration of Taxation issued the Notice on Relevant Issues Concerning Delays in Export Receipt Verification Forms for Export Enterprises (Guo Shui Han [2010] No. 89) stipulating that for export enterprises to obtain overdue verification and payment receipts for export exchange receipts, The taxation authority may handle the refund (exemption) of export goods after correcting the other tax return documents and information of export enterprises. At the same time, export enterprises that have been exempted from providing paper export remittance verification forms for export tax rebates on trial basis may be forced to press export companies for overdue receipts and cancellations due to online verification systems and information transmission. The relevant regulations stipulate the handling of tax refund (exemption) for export goods.

From the above, it can be seen that at the moment when the aftermath of the current international financial crisis has not subsided and domestic export companies are making a turn for the worse, the State Administration of Taxation has issued the Document No. 89 [2010] of the State Administration of Taxation to make adjustments. It is crucial that the implementation of this policy be reported to export companies. The (exempt) tax has brought convenience, accelerated the progress of tax reimbursement (exemption) on exports, and eased the pressure on the operation of funds.

II. Key points for the implementation of the new regulations The State Tax Letter [2010] No. 89 emphatically stipulates that exporting enterprises may obtain export verification receipts for overdue payment, and can declare export rebate (exemption) tax on the premise of no other problems. However, during the implementation process, export enterprises should also grasp the following points:

(I) The time limit for overdue payment collection and write-off is not clear For export refund (exemption) tax, the verification of foreign exchange cancellation is a prerequisite for export tax refund (exemption), and it is also one of the necessary documents. For its management, the old regulations are mainly divided into two situations.

One is the company that provides export verification forms for verification of export receipts during the reporting period. According to the Circular of the State Administration of Taxation on the Relevant Issues Concerning the Administration of Export Goods Retirement (Exemption) Taxes (Guo Shui Fa [2004] No.64), when an export company declares retired (exempt) taxes on exported goods within two years from the date of its occurrence, Must provide verification receipts for export receipts:

1. The tax credit rating is grade C or D;

2. Those who have not registered for export tax rebate (exemption) within the prescribed time limit (including those who failed to handle new or changed registration within the prescribed time limit);

3. The financial and accounting system is not perfect, and there are many errors or inaccuracies in the daily declaration of refund (exemption) of export goods;

(4) Those who have registered for export retired (exemption) tax for less than one year (refer to enterprises that have registered for export tax rebates after June 1, 2004);

5. Records of illegal activities involving tax evasion, evasion of tax recovery, fraudulent export tax refunds, anti-taxation, false value-added tax invoices, etc.;

6, there are violations of tax laws, regulations and export withdrawal (exemption) tax regulations other acts.

The reporting period mentioned above refers to the reporting period for export retired (exemption) tax, and the production enterprise shall be within 90 days from the date of export declaration for export goods, if the expiration date exceeds the “exemption, credit, and refund” tax declaration period of the current month. (ie: 1st - 15th of each month, postponed on holidays), should be in the "exemption, credit, refund" tax reporting period of the following month. The date on which the first value-added tax reporting period ends after 90 days from the date of export declaration for foreign trade companies.

The second is that enterprises that do not provide export verification receipts for export are currently not available. According to the "Notice of the State Administration of Taxation on the Relevant Issues Concerning the Administration of Export Goods Retirement (Exemption) Taxes" (Guo Shui Fa [2004] No.64), in addition to the above six cases, export enterprises are required to declare the repatriation (exemption) of export goods. , should provide export verification receipts. However, for foreign exchanges that have not yet expired, it may not be possible to provide verification forms for export receipts, and the taxation authorities shall go through the formalities for refund (exemption) taxation in accordance with the current regulations on the management of tax refund (exemption) of exported goods.

The “unexpired foreign exchange settlement” mentioned above refers to the day on which the export goods are declared (according to the export date specified in the “Export Tax Refund Special” of the export goods ***) less than 210 days. 210 days is the time limit for the export enterprise to provide the local competent tax refund agency with the export verification form for verification of export receipts (excluding forward payment collection), including VAT small-scale taxpayers and goods exported by the agent.

In addition, export companies that have newly established and re-registered for export rebate (exemption) taxation due to restructuring, reorganization, mergers, divisions, etc., such as: the original exporting company does not exist in the above six circumstances, and is reported to be retired after approval by the provincial tax authorities. (Exempt) Taxes may not provide verification forms for foreign exchange receipts for export, and follow-up audits are conducted in accordance with the relevant provisions of the “Notice of the State Administration of Taxation on Relevant Issues Concerning the Administration of Export Goods Retirement (Exemption) Taxes (Guo Shui Fa [2004] No. 64) Document.

Then, whether the overdue write-offs and write-offs mentioned in the new regulations are from the perspective of the first or the second situation management, whether the documents related to the export tax refund filing deadlines are not clear. For the first case, the write-off receipts that have exceeded the 90-day reporting period are overdue documents. For the second case, over 210 days of unsettled write-offs are overdue documents. However, the new regulations only indicate that for export enterprises that have overduely obtained verification forms for foreign exchange receipts for export, the tax authorities may apply for export tax reimbursement (exemption) after correcting other tax return documents and information of export enterprises. This overdue provision There is no time limit to limit the number of days. In this regard, when exporting companies apply for tax refund (exemption), they should exercise caution in accordance with the detailed provisions of local taxation authorities.

(2) Whether the overdue management and deferred declarations are linked to the tax law, if the export company fails to issue the paperwork tax refund certificate or content is incorrectly written during the refund (exemption) tax declaration period, the export enterprise may re-apply or make changes according to relevant regulations; The force majeure makes it impossible to obtain the export tax rebate (exemption) tax document or the declaration refund (exemption) tax within the stipulated time limit; due to the use of special customs declaration methods such as centralized customs declaration, it is impossible to obtain the relevant export refund (exempt) tax invoice within the prescribed time limit. Certify that due to other special circumstances that cannot be obtained within the prescribed time limit for export refund (exemption) tax documents. In the event of overdue period, the taxation authority may file an application for deferring the export tax refund (exemption) tax declaration application. After the approval, the application can be postponed for 3 months, and approved by the tax authorities at or above the city level (including city and municipal level). The application for tax refund (exemption) tax shall be submitted within the approved period. Then, whether overdue write-offs and write-offs mentioned in the new regulations are managed in the form of deferred filing, the State Administration of Taxation [2010] No. 89 document is also not clear. It should be said that from the point of view of the document, the time limit for verification of overdue receipts is not limited. However, in the implementation process, export companies still have to pay attention to the details of the local tax authorities.

(3) No deadline for the implementation of documents At present, although the international financial crisis has a great impact on the operating conditions of China's exporting enterprises, the State has issued State Tax Letter [2010] No. 89 document to help export enterprises solve difficulties and regulate the rapid development of foreign trade economy. rising. Therefore, the supporting policies stipulated in the new document do not explicitly implement deadlines. If we say that after the domestic economy has picked up, it will not be known whether it will continue to be enforced under this rule. Therefore, exporting companies should promptly urge foreign customers to make payments in a timely manner and write-off according to the prescribed time limit. For companies that apply paperless receipt collection and payment, they should pay attention to checking whether they are submitted successfully to avoid missing the rules. Export tax rebate (exemption) tax declaration and write-off and write-off time limit.

Attachment: Circular of the State Administration of Taxation on the Relevant Issues concerning the Delay in Providing Export Receipt Verification and Verification Forms for Export Enterprises by the State Administration of Taxation [2010] No. 89, 2010-03-02

The State Taxation Bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate planning:

According to reports from some regions, due to the impact of the international financial crisis, some export enterprises have overdue issues of write-offs and write-offs. In order to ease corporate financial pressure and help enterprises solve practical difficulties, the relevant issues are now reported as follows:

1. For export companies that have been affected by the international financial crisis since 2008, and have obtained overdue verification and payment receipts for export receipts, the taxation authority may apply for refund (exemption) of export goods after reviewing other tax refund documents and information of exporting enterprises.

2. The export enterprises that have applied for export tax rebate exemption to provide paper export verification forms for export verification have caused the export enterprises to overdue payment collection and write-off through online verification systems and information transmission. The regulations stipulate the handling of tax refund (exemption) for export goods.