FAQQ&A Regarding Export Tax Refund (Exemption) (1)
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Q： |
Production oriented export enterprises that apply for tax exemption and refund methods have an export business this month that they want to declare for tax exemption and refund; If the enterprise meets the conditions for value-added tax retention and refund at the same time, may I ask if it is possible to apply for both exemption and retention tax refunds at the same time? |
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According to regulations, export businesses that are subject to export tax refund (exemption) policies should first apply for tax exemption and refund declarations; After the completion of the tax exemption and refund process, if the conditions for tax retention and refund are still met, the tax amount to be retained and offset will be processed.
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Production oriented export enterprises that apply for tax exemption and refund methods do not have any export tax refund business to declare in the current period. If they want to apply for tax retention and refund, do they need to declare zero tax exemption and refund? |
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Yes. According to current regulations, taxpayers who apply for retention tax refunds, export goods and services, or cross-border taxable activities that are subject to the exemption and refund method, shall declare the exemption and refund on time. If the export sales amount declared for tax exemption and refund in the current period is zero, a zero-tax exemption and refund declaration should be processed. |
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Do export enterprises need to retain other documents in addition to export declaration forms and other declaration documents when declaring export tax refunds? What are the specific requirements? |
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According to policy regulations, in addition to the export tax refund (exemption) declaration certificate, export related purchase and sales contracts, transportation documents for exported goods, and relevant documents for entrusting other units to declare customs should also be properly retained for tax authorities to verify. The specific letter should be properly retained within 15 days after the declaration of export tax refund (exemption), and a directory of filing documents should be made in the order of the declaration of tax refund (exemption), indicating the storage method of the documents for verification by the tax authorities. The retention period for filing documents is 5 years. The specific content of the filing document is: ① the purchase and sales contract of the export enterprise (including: export contract, foreign trade comprehensive service contract, foreign trade enterprise purchase contract, production enterprise purchase contract for exporting non self-produced goods, etc.); ② Transportation documents for export goods (including: ocean bill of lading, air waybill, railway waybill, cargo carrier document, postal receipt, and other cargo documents issued by the carrier, domestic transportation invoice for export enterprise bearing expenses, international freight transportation agency service fee invoice for export enterprise bearing expenses, etc.); ③ The documents entrusted by the export enterprise to other units for customs declaration (including: entrusted customs declaration agreement, agent customs declaration service fee invoice issued by the entrusted customs declaration unit, etc.). If the above-mentioned documents cannot be obtained, other materials with similar content or functions can be used for document filing. |
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For foreign trade export enterprises with a large volume of export business, the recorded documents such as ocean bills of lading obtained are mostly influential materials. Can we directly use visual retention methods to retain these recorded documents? |
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Sure. According to regulations, companies can choose paper-based, image-based, or digital methods based on their actual situation, and retain and keep export tax refund (exemption) filing documents for safekeeping. |
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Can we still apply for export tax refunds for goods exported during the epidemic period that were not timely declared due to the impact of the epidemic? |
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Sure. If the export tax refund (exemption) cannot be declared within the prescribed time limit due to the impact of the epidemic, after receiving all the tax refund (exemption) vouchers, foreign exchange collection materials, and relevant electronic information, the export tax refund (exemption) can be declared and processed according to regulations. |
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