Can small scale export enterprises still declare tax exemption in November and March?

According to the "Administrative Measures for Tax Exemption of Export Goods of Small-scale VAT Taxpayers (Provisional)" issued by the State Administration of Taxation>

The following is related to your organization's situation.

The time limit for small-scale taxpayers who have gone through the filing and registration of foreign ** operators to apply for tax exemption of export goods is within 30 days from the date of filing and registration of foreign ** operators. Declare tax exemption.

The time limit for small-scale taxpayers who have not gone through the filing and registration of foreign ** operators and entrust export goods to apply for tax exemption recognition of export goods is within 30 days from the date of signing the first ** export agreement. Declare tax exemption.

Small-scale taxpayers who have already gone through the tax exemption recognition for export goods shall apply to the tax authorities for the change of tax exemption for export goods within 30 days from the date of approval of the change by the relevant administrative authorities.

5. After exporting goods on their own or on behalf of small-scale taxpayers, they shall provide the "Tax Exemption Declaration Form for Export Goods of Small-scale Taxpayers" (see Annex 1 for the format, hereinafter referred to as the "Tax Exemption Declaration") and electronic declaration data when filing VAT tax returns with the in-charge tax authorities in the following month.

Legal analysis: Small-scale taxpayers, no matter what type of enterprise or any form of enterprise they use, export goods are handled according to tax exemption. If the small-scale taxpayer is exported, the goods entrusted to be exported by the taxpayer will also enjoy the exemption of value-added tax and consumption tax, and the input tax will not be deducted or refunded.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The initiation and suspension of tax collection, tax reduction, exemption from excavation, tax refund, and tax compensation shall be carried out in accordance with the provisions of the law; Where the law authorizes the provisions, it shall be implemented in accordance with the provisions of the administrative regulations on the law.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

1. About preferential filing:

Since June 1, 2018, the three preferential filing items for small-scale exports and the export of duty-free goods and services by general taxpayers of non-foreign trade and the export of general taxpayers of foreign trade Zhengqing enterprises have been cancelled. Export enterprises do not need to go to the collection sub-bureaus to apply for preferential filing and tax exemption.

Small-scale taxpayers can apply for tax exemption as long as they make regular VAT declarations.

2. Tax exemption declaration process:

According to the regulations, export enterprises or other entities that export goods and services subject to the tax exemption policy do not need to submit the "Tax-exempt Export Goods and Services Schedule" and electronic data when declaring to the tax authorities for consumption tax and VAT exemption. At the same time, the export goods declaration form, export invoice (only for the production enterprise), the first export goods certificate (only for the entrusted export of goods), legal and valid purchase vouchers (only for foreign trade enterprises) to retain the information of the enterprise for future reference, and bind it into a book according to the export date.

2. General taxpayers declare export tax exemption.

1. About preferential filing:

Since June 1, 2018, the three preferential filing projects for small-scale exports and the export of duty-free goods and services by general taxpayers of non-foreign trade and the export of general taxpayers of foreign trade enterprises have been cancelled. Therefore, export enterprises do not need to go to the collection sub-bureaus to apply for tax exemption after going through the preferential filing.

If a general taxpayer wants to declare tax exemption, he or she must first go to the collection branch or the tax branch directly under the tax bureau to go through the qualification of tax refund (exemption) of export enterprises, and then fill in the export sales amount in the column of tax-free sales in the daily VAT declaration.

2. Tax exemption declaration process:

According to the regulations, when exporting goods and services subject to the tax exemption policy exported by export enterprises or other units, they do not need to submit the "Tax-free Export Goods and Services Schedule" and electronic data when filing consumption tax and VAT exemption declarations with the in-charge tax authorities. There is no need to declare the details to be exempt from tax, only need to make a daily declaration of value-added tax according to the regulations, and at the same time the export goods declaration form, export invoice (only for the production enterprise), ** export goods certificate (only for the entrusted export of goods), legal and valid purchase voucher (only for foreign trade enterprises) to retain the information of the enterprise for future reference, and bind it into a book according to the export date.

Small-scale taxpayers pay VAT on a monthly or quarterly basis. Tax payable = sales amount of the manuscript liquid levy rate.

Therefore, there is no tax refund.

The tax payable by general taxpayers = the current output tax - the current income and collision tax.

When general taxpayers export, the sales link is exempt from tax, and the tax refund is the value-added tax paid when purchasing raw materials, that is, the input tax.

Small-scale taxpayers have no input, so they will not be refunded for the export of filial piety.

Small-scale taxpayers belonging to production enterprises are granted tax exemption (export link), but no tax refund.

Small-scale taxpayers are exempt from value-added tax for exports.

At the time of export: borrowed.

Accounts receivable. Borrow.

Main business income.

Tax-included amount) to lose or give up.

Borrow: Inventory inspection of goods.

Tax amount) credit: Accounts payable.

Both purchases and sales do not have to involve VAT.

Guo Shui Han [2009] No. 108 stipulates:

1. Small-scale VAT taxpayers with a tax payment period of one quarter shall apply to the in-charge taxation authorities for tax exemption verification of export goods within the tax declaration period of the next quarter after filing the tax return.

2. The tax exemption declaration period for the export goods of small-scale VAT taxpayers with a tax payment period of one month shall still be implemented in accordance with the relevant provisions of the Notice of the State Administration of Taxation on Printing and Distributing the Administrative Measures for Tax Exemption of Export Goods of Small-scale VAT Taxpayers (Provisional) (Guo Shui Fa No. 2007 No. 123).

3. If a small-scale VAT taxpayer with a tax payment period of one quarter is unable to go through the tax exemption verification and declaration procedures within the time limit specified in Article 1 of this Circular, it may submit a written application to the in-charge tax authorities for the extension of tax exemption verification and declaration with reasonable grounds within the declaration period, and after approval, it may extend the tax exemption verification and declaration procedures for one quarter.

The above provisions will be implemented as of April 1, 2009.

The notice of the State Administration of Taxation on the issuance of the Administrative Measures for Tax Exemption of Export Goods of Small-scale VAT Taxpayers (Provisional) (Guo Shui Fa [2007] No. 123) stipulates that: "5. Small-scale taxpayers who export goods on their own or on behalf of them shall provide the Tax Exemption Declaration Form for Export Goods of Small-scale Taxpayers (see Annex 1 for the format, hereinafter referred to as the "Tax Exemption Declaration Form") and electronic declaration data when they apply for VAT payment to the competent tax authorities in the following month.

6. Small-scale taxpayers shall collect all the export goods related to export vouchers on a monthly basis, fill in the Summary Form of Small-scale Taxpayers' Declaration for Tax Exemption and Write-off of Export Goods (see Annex 2 for format) and the Detailed Form of Declaration for Tax Exemption of Export Goods of Small-scale Taxpayers (see Annex 3 for format), and within four months from the date of export declaration of goods (subject to the export date indicated on the declaration form of export goods, the same below), within four months from the next month (the declaration period is 1-15 days of each month), bring the following information to the competent tax authorities ( The department or post responsible for the export tax rebate business shall handle the tax exemption verification declaration of export goods on a monthly basis, and at the same time submit the electronic declaration data of tax exemption verification of export goods

1.export invoices;

2.Other information to be provided by small-scale taxpayers for self-export goods; Includes:

1) Customs declaration form for export goods (special for export tax rebates).

2) Verification form of export receipts (special for export tax rebates). If the export goods have not been collected at the time of declaration, the verification form of export receipts (special for export tax rebates) can be provided within 180 days from the date of export declaration of the goods; In the areas where the paper export receipts verification form is exempted from the application for tax refund (exemption) of export goods, the small-scale taxpayers who implement the 'online application system for the verification and verification of export receipts' can be implemented in accordance with the relevant regulations, and are exempted from providing paper export receipts verification forms when declaring tax exemption for export goods, and the tax authorities shall review the export goods for tax exemption with the electronic data of the export receipts verification form;If it is a forward foreign exchange collection, the forward foreign exchange settlement certificate shall be provided in accordance with the current export tax rebate regulations.

4.Other information required by the in-charge tax authorities.

At the same time, according to the notice of the State Administration of Taxation on issues related to the period for export enterprises to provide verification forms for export receipts (Guo Shui Fa [2008] No. 47), it is stipulated that: "3. Article 6 of the notice of the State Administration of Taxation on printing and distributing the administrative measures for the tax exemption of export goods of small-scale VAT trousers taxpayers (provisional) (Guo Shui Fa [2007] No. 123) stipulates that small-scale VAT taxpayers shall provide export receipts verification forms (special for export tax rebates) within 180 days from the date of export declaration of goods Adjusted to 210 days.

Small-scale taxpayers Corporate taxation is generally relatively simple, and it is necessary to start filing and paying taxes from the next month after the company is established and obtains the tax registration certificate. The main types of taxes for small-scale taxpayers are value-added tax and corporate income tax. At present, the company's tax declaration is basically online, and as long as the online operation can complete the tax declaration.

1. Online declaration is generally logged in to the local tax system. 2. First of all, the national tax, enter the home page of the National Taxation Bureau, and there is "Login to the Tax Service Hall" on the right 3. Enter the tax service hall and select "National Tax Taxpayer Login" 4. Enter the taxpayer identification number and password to log in and make tax declarations. 5. The taxpayer identification number is the longest string of numbers on the tax registration certificate, and the taxpayer's password is the 8-digit taxpayer code by default.

You can make changes after logging in for the first time. 6. After the national tax declaration is completed, it is necessary to file the tax declaration of the local tax. 7. In the same way, it is also logged in to the official website of the Local Taxation Bureau.

8. Click to enter the official website of the local taxation bureau and select "electronic tax bureau" 9. After entering, the login page will be displayed, and the electronic tax bureau provides various functions such as online declaration and online inquiry. 10. You need to log in to the system to declare and pay taxes, and there are three ways to log in, the most commonly used is the mobile phone dynamic code login. Get the bound mobile phone verification dynamic verification code to log in.

Both national and local taxes need to be declared. The local tax system now uses mobile phone dynamic verification code to log in, and you need to go to the tax processing to bind.

Enterprise Income Tax Law of the People's Republic of China Enterprise income tax shall be paid in advance on a monthly or quarterly basis. Enterprises shall, within 15 days from the date of the end of the month or quarter, submit the prepayment of enterprise income tax return to the tax authorities and pay the tax in advance. The enterprise shall, within five months from the date of the end of the year, submit the annual enterprise income tax return to the tax authorities, and settle the final settlement and tax refund payable.

When submitting the enterprise income tax return, the enterprise shall attach the financial accounting report and other relevant materials in accordance with the regulations.