To carry out the party central committee and the State Council decision deployment, help alleviate difficulty, promote the steady development of imports and exports, foreign trade enterprises to better play to the export tax rebate pratt &whitney fair, and utility of the policy in accordance with international rules, there are many ways for the optimization of foreign trade and business environment, agreed to by the State Council, will now matters related to notice the following:
I. Step up policy support for enterprises
1. Strengthening the connection between export credit insurance and export tax rebate policies.Where an enterprise fails to collect foreign exchange for its export business declared for tax refund and obtains export credit insurance claims, the export credit insurance claims shall be regarded as foreign exchange received and export tax refund shall be processed.
2. Improve the policy on export tax rebates for processing trade.In order to support the development of processing trade enterprises and further reduce their burden, enterprises are allowed to deduct the input VAT transferred out of export products due to inconsistent tax rebate rates.
3. Tapping the potential of departure tax rebate policies.We will further expand the coverage of tax rebates for outbound purchases by overseas tourists. Optimize the layout of tax rebate stores, promote more high-quality businesses to become tax rebate stores, and form a larger agglomeration effect. China has actively implemented convenient measures such as convenient payment of departure tax rebates and “refundable when you buy” to promote overseas tourists’ spending in China, and promoted standardized development of departure tax rebates.
II. Further enhance the convenience of tax refund processing
4. Vigorously promote the “non-contact” handling of export business.We will optimize and promote the “single window” and electronic tax bureau information systems for international trade, and actively support and guide export enterprises to conduct port and cross-border trade businesses in a “contactless” manner. In principle, export enterprises can apply for export tax refund declaration and other matters after submitting electronic declaration data through online channels, without submitting paper materials. If there is no problem in the examination of electronic data by tax authorities, the business can be completed and the result can be fed back online.
5. Continue to streamline export tax rebate reporting.Strengthen data sharing and connection management between customs and taxation departments, further simplify the submission of materials for the declaration of tax rebate for entrusted export goods, export tax rebate for financial leasing goods, and tax exemption verification and cancellation for processing supplied materials.
6. Actively promote the electronic filing documents of export tax rebates.Export enterprises are supported to flexibly choose electronic or paper-based ways to keep documents for filing export tax rebates, such as bills of lading, according to their own conditions, and improve the efficiency of collecting and sorting out documents. Further optimize and perfect the function of tax information system, and create conditions for electronic verification of filing documents.
7. We significantly raised the level of intelligent declaration of export tax rebates.To further improve the convenience level of export tax rebate declaration, realize that enterprises can automatically call their own export declaration information when declaring export tax rebate through the tax information system, and automatically call the invoice information of export goods purchased by enterprises when declaring export tax rebate through the “single window” of international trade. We will continue to expand the scope of “fill-free” export tax refund declarations, create convenient conditions for enterprises to efficiently declare tax rebates, and further improve the efficiency of declaration.
8. Constantly improving the quality and efficiency of export tax refund processing.On the basis of the average 7 working days for normal export tax refund in 2021, the processing time for export tax refund will be further reduced to 6 working days in 2022. Fully realize the paperless return, further improve the efficiency of tax refund.
9. Further improve the efficiency of customs clearance of export goods.To deepen cooperation between customs and tax authorities, actively promote information sharing on the Certificate of Tax Paid/Not refunded for Export goods. When handling customs clearance of export goods, enterprises are no longer required to submit paper certificates for information that can be checked, but are instead required to check and share information to help enterprises speed up customs clearance of export goods.
10. Optimize and simplify the procedures for handling export tax rebates.For export tax refund declaration with controllable risk, the method of “shortage tolerance” shall be adopted to handle the tax refund first, and the on-site verification procedures shall be completed later. Further simplify the materials that need to be submitted in the application process of export tax rebate certificate issuance, and actively promote the realization of the whole process of export tax rebate certificate paperless. If an enterprise fails to collect foreign exchange on schedule due to natural disasters, epidemic diseases or other factors when declaring export tax rebates for export goods, it shall not be required to submit proof materials in advance, and the enterprise can keep relevant materials for future reference. Meanwhile, the scope of proof materials shall be appropriately expanded in accordance with the principle of inclusiveness and prudence and risk control.
III. We will further improve the business environment for export enterprises
11. To help enterprises improve the efficiency of handling export business.Enrich the publicity channels and accurate reminder content, so that export enterprises can timely know the progress of customs declaration, clearance, tax refund and other matters, guide enterprises to improve the efficiency of internal management, further reduce the collection and circulation of export documents, and speed up the declaration of export tax refund.
12. Supporting the healthy, sustainable, innovative development of cross-border e-commerceFacilitate the management of import and export returns and exchanges for cross-border e-commerce. Encourage and support qualified cross-border e-commerce export enterprises to actively apply export tax rebate policies. We will accelerate the development of integrated online service platforms in comprehensive pilot areas for cross-border e-commerce. We will standardize the administration of retail export tax of cross-border e-commerce, guide export enterprises to register export commodity information and make duty-free declaration on an online comprehensive service platform, and promote the healthy development of cross-border e-commerce export trade.
13. We will guide the healthy growth of comprehensive foreign trade service enterprises.We will deepen the implementation of measures for handling tax rebates on behalf of comprehensive foreign trade service enterprises, and further improve the efficiency of centralized filing and on-site verification of tax rebates on behalf of enterprises. Encourage comprehensive foreign trade service enterprises to apply for export tax rebates in paperless way and manage export tax refund filing documents electronically. We will intensify efforts to foster the credit of enterprises providing comprehensive foreign trade services, guide enterprises to optimize their internal risk management, and improve the risk control level of centralized agent tax refund.
14. Strengthen information sharing and guide enterprises to operate in good faith.We will strengthen credit rating information sharing among customs, taxation, foreign exchange and other departments, actively introduce market-oriented credit rating agencies, provide high-quality rating services, improve the timeliness of dynamic adjustment of export tax refund enterprises’ management categories, and deepen incentives for good faith and punishment for bad faith in accordance with laws and regulations. Export enterprises should be guided to correct trust-breaking behaviors in a timely and active manner, improve their sense of integrity and standardize their healthy development.
15. Foster a fair and just business environment.We will strengthen coordination among departments of taxation, public security, customs, the People’s Bank of China and foreign exchange, and promote the shift from cracking down on tax fraud and other illegal and criminal acts to taking targeted measures in advance. We will intensify joint efforts to crack down on illegal and criminal activities such as fraudulent exports and fraudulent export tax rebates to create a better business environment for export companies.
All regions and departments should further build consensus, strengthen policy coordination, earnestly implement their responsibilities, and conscientiously organize and implement them in light of the actual conditions of their respective regions and departments. The State Administration of Taxation, together with relevant departments, should strengthen work guidance, summarize and promote typical experience and practices in a timely manner, solve problems existing in the implementation of policies through consultation, and ensure that all policies and measures are effective.
Article source：State Administration of Taxation
Fujian Quanzhiu Zhongtai IMP. AND EXP. CO., LTD. » Ten departments issued documents to further increase export tax rebate support to promote the steady development of foreign trade