[China Glass Network] The State Administration of Taxation and the Ministry of Commerce recently issued a notice stipulating that since March 1st, if the self-operated or entrusted export business has one of the seven conditions in the right table, the exporting enterprise shall not submit the business to the tax authorities. Declare the tax refund (exemption) for export goods. PVC printed table cloth with nonwoven / flannel backing Pvc Tablecloth,Pvc Printed Tablecloth,Tablecloth With Backing Rich Textile Co., Ltd. , http://www.china-chaircover.com
The two departments clearly stated that if an export enterprise engages in one of the businesses in the right table and declares a refund (exemption) tax, once it is discovered, the business has been refunded (exempted) tax, and the tax is not refunded (exempted). . If the export tax rebate is fraudulently obtained, the tax authorities shall recover the tax refunds defrauded by the tax authorities, and shall be fined more than one time but not more than five times the tax refund; and the tax authorities at the provincial level or above (including the provincial level) shall terminate the export tax refund rights for more than half a year. . During the period of stopping the export tax rebate, the goods subject to export, entrustment or agency export shall not be subject to export tax rebate (exemption).
1. The export enterprise exports in the name of self-operated, but does not bear the risk of exporting goods quality, foreign exchange settlement or tax refund, that is, the quality problem of the exported goods does not bear the liability of the foreign party (except for those who have agreed on the quality responsibility in the contract); Responsibility for failing to write off due to the settlement of foreign exchange on time (except for those who have agreed to meet the obligations of the foreign exchange settlement); does not bear the responsibility for non-refundable tax due to problems arising from the declaration of export tax rebates and documents.
2. The export enterprise exports in the name of self-operated, and its export business is essentially completed by the operator and Other operators (or enterprises, self-employed persons and other individuals) other than the enterprise invested by the enterprise.
3. After the export goods are inspected by the customs, the exporting enterprise itself or the freight forwarding carrier shall ship the bill of lading for the goods (other transportation methods, subject to the shipping documents delivered by the carrier to the shipper). Such amendments have caused the export goods declaration form to be inconsistent with the contents of the ocean bill of lading.
4. The export enterprise shall hand over the export tax return (exemption) tax certificate such as the blank export goods declaration form and the export collection and verification verification form to the freight forwarding company, the customs broker, or the freight forwarding company designated by the foreign importer. Used by other units or individuals other than (providing contractual agreements or other relevant certificates).
5. The exporting enterprise exports in the name of self-operated, and the same batch of goods exported by it is signed by the contract of goods and signed an export contract (or agreement).
6. The exporting enterprise has not actually participated in the export business activities, accepted and engaged in other export business introduced by the intermediary, but still exports in the name of self-operated.
7. Other violations of the state's export tax rebate laws and regulations.