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The Ministry Of Finance Implements New Regulations For Export Tax Rebates And Fears That Small Businesses Will Be Hurt.

2014/1/13 15:35:00 36

Ministry Of Finance Export Tax Rebate Foreign Trade

Zhang Wensong is the deputy general manager of Shenzhen Datong Enterprise Service Co., Ltd.

His company mainly provides a one-stop foreign trade service for small and medium-sized enterprises, including export tax rebates.

"because small and medium enterprises generally have relatively tight funds, we usually pay tax rebates to them immediately, and then find the tax department to collect taxes, and only charge a little lag period interest to the enterprises."

He told reporters.

in January 1st this year, the Ministry of finance began to implement the notice on preventing some tax policies on value-added tax (hereinafter referred to as the notice).

The notice is clear that the purpose is to further plug tax loopholes and prevent illegal invoicing of VAT invoices and fraudulent export tax rebates.

in Zhang Wensong's view, the group affected by the notice may be the small and medium enterprises that are more sensitive to the export tax rebate.

Many years of business experience made him pay special attention to several new terms.

first, before exporting enterprises declare the price only through the customs internal system approval, it is necessary to further reconfirm the price of the national tax; secondly, to strengthen the management of the export products of agricultural products as raw materials.

"Circular" stipulates that the taxpayers who produce and sell goods with agricultural products as the raw materials shall have the duty of violated value-added tax. Since the effective date of the decision of the administrative sanction of the tax authorities, the input tax of agricultural products shall be deducted at the rate of 50%.

The specific measures shall be separately formulated by the State Administration of Taxation and the Ministry of finance.

finally, the supplier of the goods purchased by the exporters shall be entitled to cancel the tax registration within 2 years after the tax registration is identified as "a" href= "//www.sjfzxm.com/news/index_c.asp" > the tax authority < /a > as a non normal household or is regarded as a general taxpayer of value-added tax within 2 years, and in accordance with the following circumstances, the export service tax service for export tax refund (Exemption) policy within 24 months shall be replaced by the value-added tax exemption policy.

Zhang Wensong told our reporter that the declaration of agricultural products as raw materials has always been regarded as a high-risk product in the company's internal risk control system. Indeed, it should also strengthen control.

"It is reflected in cotton textiles and wood based materials, because farmers will not provide invoices to purchasers, so this part of VAT is vulnerable to loopholes."

, but he has his own views on the enterprises registered and cancelled in 2 years. He is worried that the policy is not refined enough to lead to accidental injury.

Zhang Wensong explained that because most of the small and medium enterprises have low survival rate and short cycle, most of them may fail to operate for two years.

Although companies that have been written off within two years may be mixed with purse companies, they are not mainstream.

The group that is dominated by small and medium-sized enterprises should be further differentiated and refined.

Huo Jianguo, director of the Institute of economic cooperation and research, also expressed concern to reporters, commerce department < a href= > //www.sjfzxm.com/news/index_c.asp > International Trade < /a >.

He told our reporter that it would be good to plug loopholes and strengthen supervision.

However, if the policy is too strict and the implementation is not in place, it will also affect the progress of export tax rebates and affect normal trade contacts.

at present, the growth rate of 1~10 a href= "//www.sjfzxm.com/news/index_c.asp" > export tax rebate < /a > is relatively slow in 2013, but the increase in November has suddenly reached over 10%.

An anonymous person told our reporter that the annual export tax rebate scale of more than 1 trillion may bring some pressure to the depressed financial sector in 2013, and the annual budget target will also bring some pressure. Therefore, the environment needs to strengthen the supervision of tax fraud.

according to the data released by the Ministry of Finance website, the export tax rebate in November 2013 was 93 billion 900 million yuan, an increase of 10.2% over the same period last year, and the export tax rebate in October was 68 billion 400 million yuan, an increase of 1.3% over the same period last year.

In the first three quarters of 2013, the consumption tax on export goods value-added tax was 772 billion 523 million yuan, an increase of 1 billion 375 million yuan over the previous year, with an increase rate of -0.2%.

Yang Xianyong, a researcher at the Chinese Academy of Social Sciences finance and Economics Institute, said that the tax rebate increase from last year revealed that it did not seem to support the pressure problem caused by excessive expenditure, but it did not rule out the pressure brought about by the completion of the budget.

In any case, the notice indicates that the state has strict management and strict penalties for the typical behavior of fraudulent export tax rebates for a long time.

Cheating P export tax rebate is itself one of the long-standing problems.

Zhou Shijian, a senior researcher at the Sino US relations research center of Tsinghua University, told reporters that a considerable number of enterprises in Guangdong Province used the pipeline in Hong Kong and Macao to get tax rebates each year, resulting in a about 100000000000 import volume.

In order to standardize the import and export behavior, the competent foreign trade department has repeatedly searched for solutions, but it is also difficult to eradicate this long-standing malpractice.