Announcement of the State Administration of Taxation on Adjusting and Perfecting Foreign Trade Comprehensive Service Enterprises to Handle Matters Related to Tax Refund (Exemption) for Export Goods

 

Announcement of the State Administration of Taxation No. 35 of 2017

 

In order to promote the standardized and healthy development of foreign trade integrated service enterprises, the establishment of an export tax refund (exemption) tax management model that is compatible with the development of enterprises, Notice (Commercial Letter [2017] No. 759), the relevant issues of the foreign trade comprehensive service enterprises on behalf of production enterprises in handling export tax refund (exemption) issues are announced as follows:

 

I. Foreign trade comprehensive service enterprises (hereinafter referred to as comprehensive service enterprises) handle export refund (exemption) matters on behalf of domestic production enterprises and meet the following conditions at the same time. ) Tax matters (hereinafter referred to as tax refund):

 

(1) Comply with the definition of comprehensive service enterprises stipulated by the Ministry of Commerce and other departments and file a record with the competent tax authority.

 

(2) A relatively complete internal risk control system for tax refunds has been established within the enterprise and has been filed with the competent tax authority.

 

2. The export of goods by a manufacturing enterprise that meets the following conditions at the same time may be refunded by a comprehensive service enterprise:

 

(1) The export goods are the self-produced goods of the manufacturing enterprise or deemed as self-produced goods.

 

(2) The production enterprise is a general taxpayer of value-added tax and has filed export tax refund (exemption) in accordance with regulations.

 

(3) The production enterprise has signed an export contract with an overseas unit or individual.

 

(4) The production enterprise has signed a comprehensive foreign trade service contract (agreement) with the comprehensive service enterprise, stipulating that the comprehensive service enterprise shall provide comprehensive services including customs declaration and inspection, logistics, agent tax refund, settlement, etc., and clarify relevant legal responsibilities.

 

(5) The production enterprise shall provide the competent tax authority with the bank account and account number for the tax refund (hereinafter referred to as the tax refund account).

 

3. The production enterprise shall go through the record of entrusting a tax refund agent. After the company has completed the export tax refund (exemption) tax filing, before entrusting the comprehensive service enterprise to handle the tax refund for the first time, it should submit the “Tax Refund Record Form” (Annex 1) to its local competent tax authority and provide the tax refund account on behalf of it. The foreign trade comprehensive service contract (agreement) signed with the comprehensive service enterprise is kept for future reference.

 

When the contents of the "Record Form for Tax Refund Agents" change, the production enterprise shall resubmit the form within 30 days from the date of the change.

 

The production enterprise withdrawing the entrusted tax refund filing matters shall handle it after the tax authority in charge of the comprehensive service enterprise has settled with the comprehensive service enterprise the tax refund of the production enterprise.

 

Where a manufacturing enterprise handles the record of withdrawing tax refunds (exemptions) for export, it shall first handle the record of withdrawing and entrusting tax refunds in accordance with regulations.

 

4. Comprehensive service enterprises shall file tax refunds on their behalf. After handling the export tax refund (exemption) filing for the comprehensive service enterprise, before filing the tax refund for each production enterprise for the first time, submit the "Record Form for Tax Refund Status" to the local competent tax authority, and keep the following information for future reference:

 

(1) Comprehensive foreign trade service contract (agreement) with the manufacturing enterprise.

 

(2) "Record Form of Tax Rebate Status" for each household entrusted with a tax refund production enterprise.

 

(3) Construction and application of internal risk management information system for tax rebates for comprehensive service enterprises.

 

When the contents of the "Record Form for Tax Refund Agents" change, the comprehensive service enterprise shall resubmit the form within 30 days from the date of the change.

 

When a comprehensive service company handles the filing of a tax refund for the first time, it should report the internal risk management control of the tax refund to the competent tax authority at one time.

 

V. The tax authorities in charge of comprehensive service enterprises shall compare the contents of the "Record Form for Tax Refund Situation" submitted by the comprehensive service enterprises with the content of the "Record Form for Tax Refund Situation" of the corresponding production enterprises. If the comparison is consistent, the agency shall handle it. Tax refund filing; if the comparison does not match, the comprehensive service enterprise will be notified at one time.

 

6. For export goods with tax refunds, the production enterprise shall first calculate the output tax based on the FOB value of the exported goods and the applicable VAT rate, and declare and pay VAT in accordance with the regulations. At the same time, the company shall write to the comprehensive service enterprise with a note indicating "Special for tax refunds." "The special value-added tax invoice (hereinafter referred to as the special tax refund invoice) is used as a voucher for the tax refund for the comprehensive service enterprise.

 

If the FOB value of export goods is settled in a currency other than RMB, the RMB conversion rate can be selected on the day of the sales or the middle price of RMB exchange rate on the first day of the month.

 

The "Amount" column on the special tax refund invoice must be filled in according to the FOB value of the exported goods converted into RMB.

 

7. The comprehensive service enterprise declares the tax refund to the competent tax authority, and the tax refund amount shall be calculated according to the "amount" indicated on the special tax refund invoice and the export tax refund rate applicable to the exported goods.

 

Amount of tax refundable = "Amount" indicated on the special tax refund invoice × the export tax refund rate applicable to export goods

 

The special tax refund invoice shall not be used as a VAT deduction certificate for the comprehensive service enterprise.

 

8. Comprehensive service enterprises shall refer to the relevant provisions on export tax refund declarations of foreign trade enterprises, separately report tax refunds to the competent tax authorities, and submit the "Reports on Tax Refunds for Comprehensive Foreign Trade Service Agencies" (Annex 2), special tax refund invoices (deductible) And other filings.

 

IX. Comprehensive service enterprises shall perform the duties of internal risk management and control of tax rebates, and strictly review the production and operation status, production capacity, and the authenticity of export business of the production commissioned tax rebates. Responsible for internal risk management and control of tax refund includes:

 

(1) Formulate the internal risk management control system for tax refunds, including risk control processes, rules, and management systems.

 

(2) Establishing a tax refund risk management and control information system to analyze the operating conditions and production capacity of production enterprises, and to identify, analyze, and analyze the risks of tax refunds for export business before, during, and after the event.

 

(3) For production enterprises entrusted with agency tax refunds exceeding 1 million yuan in the year, they should conduct on-site inspections of their operating conditions and production capacity. The inspection contents include export contracts or orders for goods, production equipment, business sites, corporate personnel, accounting books, and production capacity. Etc. There should be complete records and relevant information about the verification.

 

(4) For the production enterprises entrusted with agency tax refunds exceeding 1 million yuan in the year, the authenticity of the export goods shall be verified. The verification includes the authenticity of the exported goods, the consistency of the information of the exported goods and the customs declaration form, the matching with the production capacity of the manufacturing enterprise, and the corresponding logistics vouchers and export income vouchers. The verification coverage rate of each production commissioned tax rebate production enterprise shall not be lower than 75% of its tax rebate business, and there shall be complete records and relevant information on the relevant inspections.

 

According to the actual situation of the province, the State Taxation Bureaus of other provinces (regions and municipalities) may stipulate that other comprehensive service enterprises shall perform the duties of internal risk management and control of tax rebates, and shall conduct tax rebates for production enterprises that require on-site verification in accordance with paragraphs (3) and (4) of this Article Check with production companies to adjust the coverage.

 

X. The comprehensive service enterprise shall provide detailed records and other information related to the performance of Article 9 of this announcement, as well as the contract (agreement) and vouchers involved in each tax refund export business, and regulate the binding, storage, custody and retention for future reference.

 

The comprehensive service enterprise shall conduct document filing for the export business of tax refund on behalf of the foreign trade enterprise with reference to the relevant documentary documents of the self-operated export business of the foreign trade enterprise.

 

XI. The tax authority in charge of a comprehensive service enterprise shall review and handle the tax refund on its behalf in accordance with the export enterprise management category of the comprehensive service enterprise.

 

12. The tax authorities in charge of comprehensive service enterprises shall return the approved tax refunds to the tax refund accounts provided by the production enterprises, and after completing the tax refunds, report to the comprehensive service enterprises the details of the tax refunds to each production enterprise. .

 

XIII. The competent tax authority of a manufacturing enterprise shall strengthen the risk management of the manufacturing enterprise by referring to the relevant provisions on the risk management of export tax rebate (exemption) for the supplying enterprise. If any abnormal situation is found in the production enterprise, the evaluation and inspection shall be carried out in a targeted manner.

 

14. If there is any abnormal situation in the export business of the tax rebate agency or if the tax rebate is not temporarily handled in accordance with the regulations, the tax authority in charge of the comprehensive service enterprise shall deal with it according to the following rules:

 

(1) If the tax refund is not processed, the tax refund for the export business will be suspended.

 

(2) If the tax refund has been processed, the tax refund of the tax refund agency that has been approved and approved shall be suspended according to the amount of tax refund involved.

 

(3) After the corresponding doubts have been eliminated, the tax refund can only be processed on the basis of the conclusion of the doubts.

 

15. Where the export business of a tax refund agent is liable to recover the tax refund in accordance with regulations, the tax authority in charge of the production enterprise shall make recovery to the production enterprise. The tax authority in charge of the comprehensive service enterprise shall temporarily suspend the tax refunds approved by the production enterprise according to the tax refund amount involved in accordance with the notification of the tax authority of the production enterprise.

 

16. There is a case where the tax refund of export business should be recovered in accordance with regulations. If the comprehensive service company fails to perform its duties in accordance with Article 9 of this announcement, and the production enterprise fails to pay the tax into the warehouse in accordance with the regulations The comprehensive service enterprise shall bear joint and several liabilities to make up for the taxes involved in the failure of the production enterprise to make up for the storage.

 

XVII. In the following situations, tax refunds for comprehensive service enterprises shall be adjusted by the competent tax authorities of comprehensive service enterprises within 20 working days from the date of discovery:

 

(1) Within 12 consecutive months, if it is found that the tax refund amount of the non-refundable tax refund accounted for more than 5% of the declared tax refund amount, the management category will be reduced by one level.

 

(2) Within 12 consecutive months, if it is found that the number of production enterprises involved in the tax refund agency business that is not eligible for tax refund accounts for more than 3% of the number of enterprises applying for tax refund management, the management category will be reduced by one level.

 

(3) For 12 consecutive months, if the amount of the tax refund for the export tax rebate that is determined to be fraudulent for export tax accounts for more than 2% of the declared tax refund, the management category is adjusted to four categories.

 

18. A comprehensive service enterprise that has been identified as an agent for fraudulent export tax refunds for 12 consecutive months shall account for more than 5% of the declared tax refunds, and shall not engage in tax refund business in accordance with the provisions of this announcement within 36 months.

 

The above-mentioned 36 months shall be counted from the month after the comprehensive service enterprise receives the written notice from the tax authority, and the specific date shall be the export date specified in the export goods declaration form.

 

Nineteenth, the export business of the tax refund agency, if any tax-related illegal activities such as fraudulent export tax rebates occur, the production enterprise shall bear the legal responsibility as the subject of responsibility. Comprehensive service enterprises that illegally provide bank accounts, invoices, certificates, or other conveniences that lead to fraudulent export tax rebates shall be punished in accordance with Article 93 of the Implementation Rules of the Tax Collection Management Law of the People's Republic of China.

 

Comprehensive service companies that engage in production-related enterprises to defraud export tax refunds and other tax-related illegal activities shall bear corresponding legal liabilities in accordance with the law, and shall not engage in tax refund business in accordance with the provisions of this announcement within 36 months.

 

The above-mentioned 36 months shall be counted from the month after the comprehensive service enterprise receives the administrative penalty decision of the tax authority (or the judgment or ruling document of the judicial authority). The specific date shall be the export date specified in the export goods declaration form.

 

20. Comprehensive service enterprises shall declare and pay VAT in accordance with regulations on the income obtained by comprehensive service enterprises from handling comprehensive services such as customs declaration, inspection, logistics, tax refund, and settlement.

 

21. Matters not covered in this announcement shall be implemented in accordance with the current export tax rebate (exemption) and related VAT regulations.

 

Provincial (regional, municipal) State Taxation Bureaus may formulate specific operational measures in accordance with the provisions of this announcement and in accordance with local conditions.

 

22. This announcement comes into effect on November 1, 2017. The specific time is based on the export date indicated on the export goods declaration form. The Announcement of the State Administration of Taxation on Relevant Issues Concerning Tax Refund (Exemption) for Export Goods of Comprehensive Foreign Trade Service Enterprises (State Administration of Taxation Announcement No. 13 of 2014) was repealed simultaneously.

 

For goods exported for customs declaration after November 1, 2017, if the production enterprise has issued a special value-added tax invoice (except for the special tax refund invoice) to the comprehensive service enterprise before November 1, 2017, it will still be in accordance with the SAT announcement 2014. The provisions of No. 13 handle export tax rebates.

 

Special announcement.

 

 

 

 

State Administration of Taxation

 

September 13, 2017