The fifth issue of 2018 [boss salon] export tax rebate policy adjustment under the tax reform environment

From 19:30 to 20:30 on May 25, 2018, BFR held the fifth boss salon activity in 2018 through live broadcast in Himalaya, with the theme of 'adjustment of export tax rebate policy in the context of tax reform'.

Mr. Shi Xiaomeng, the manager of export tax rebate Department of baifurun, is the main speaker of this boss salon. Mr. Shi is an intermediate accountant. He has 3 years of working experience in baifurun, and has profound theoretical foundation and rich practical experience.

Mr. Shi first explained to you the latest policies such as the notice on adjusting the VAT rate (CS [2018] No. 32). Since May 1, 2018, the export tax rebate rate has been adjusted to 16% for the export goods with the original 17% tax rate and the export tax rebate rate of 17%. For the export goods and cross-border taxable behaviors with the original 11% tax rate and the export tax rebate rate of 11%, the export tax rebate rate was adjusted to 10%. The tax refund rate of other export goods and cross-border taxable activities remains unchanged.

The announcement on issues related to declaration of export tax refund and exemption (Announcement No. 16, 2018) issued by the State Administration of Taxation stipulates that when export enterprises and other units declare export tax refund (Exemption), they will not make tax refund (Exemption) pre declaration. We suggest: before declaring the tax refund, the export enterprises should first upload the data through the 'data self inspection' module for inspection, and then declare after the final undoubted point and complete information is achieved, so that problems can be found and solved in advance, and the efficiency of tax refund can be improved. If the production enterprise does not export in the current month, the zero declaration procedure shall be cancelled. The document clearly states that 'export tax refund (Exemption) enterprises with four categories of classified management' can only be declared after collection of foreign exchange.

In view of the high frequency of enterprise consultation, 'the enterprise purchased and exported a batch of goods before May 1, 2018, the supplier did not issue an invoice before May 1, and after 5.1, the supplier said that it could not issue 17% invoice, is that so?' Mr. Shi gave a clear answer in combination with the policy. For businesses whose tax obligation occurs before May 1, the original 17% and 11% tax rates are still applicable, and invoices are issued at 17% and 11%; for businesses whose tax obligation occurs after May 1, the adjusted 16% and 10% new tax rates are applicable.

The salon let customers and friends know the latest policies, business and export tax rebate smooth connection precautions, friends said that the harvest is quite many.