One article understands: export cargo labor refund (exemption) tax policy, tax exemption policy

In accordance with the work deployment of the Party Central Committee and the State Council on promoting the steady development of foreign trade and foreign investment and expanding high levels of opening up, the tax department, together with the relevant departments, issued a series of measures for foreign trade and stable tax support policies and the facilitation measures to help foreign trade enterprises relieve difficulties. Promote the steady development of imports and exports, encourage foreign investors to invest in China, and create a good tax environment for foreign trade and foreign investment. Take you today to understand: export cargo labor refund (exemption) tax policy, tax exemption policy

Export cargo labor service refund (free) tax policy

Applicable subject

1. Handling market entities in accordance with the law, registered registration of foreign trading operators, and self -employed or entrusted units or individual industrial and commercial households.

2. Management of market entities registered in accordance with the law but not registered with foreign trading operators, entrusted export goods to produce enterprises.

Policy content

1. For eligible export cargo labor services, the policy of exemption and refund VAT [hereinafter referred to as VAT refund (exemption) tax] policy:

(1) Disable tax refund method. Production enterprises export their own goods and deepen self -production goods and provide processed repair and repair labor services, as well as non -production goods for production enterprises, exempting value -added taxes, and the corresponding amount of input tax deducts the value -added tax (excluding applicable applicable applications (excluding applications The value -added tax is the value -added tax of the value -added tax, the valuable value of the first -first -first -first -first -fore -in -one policy), and the part that has not been deducted will be refunded.

(2) Tax -free method. Foreign trade enterprises or other units without production capacity export cargo services, exempt VAT, and refund the corresponding input tax.

2. Exporting enterprises export or deepen goods that are deemed to have a value -added tax refund (exemption) tax (free) taxes, if they are consumer taxable and taxable consumer goods, exempt consumption tax, if it belongs to the purchase of goods purchased, refund the consumption tax it has levied before the previous section.

Applicable conditions

1. Exporting goods refers to the actual departure and sale of goods from overseas units or individuals after customs declaration, divided into self -operated export goods and entrusted export goods.

2. Production enterprise refers to units or individual industrial and commercial households with production capacity (including processing and repair and repair capabilities).

3. Export enterprises or other units are deemed to be exported goods:

(1) Exporting enterprises export goods for foreign aid, foreign contracting, and overseas investment.

(2) Exporting enterprises enter the national approval export processing zone, bonded logistics park, bonded port area, comprehensive bonded zone, Zhuhai -Macao cross -border industrial zone (Zhuhai Park), China -Kazakhstan International Border Cooperation Center (China Fang Supporting areas), Bonded Logistics Center (Type B) (collectively referred to as special areas) and sold to units or overseas units and individuals in special areas.

(3) Cargo sold by duty -free products (the state stipulates that it does not allow goods, cigarettes and cigarettes, and except cargo that stipulates the scope of business scope of business corporate business business).

(4) Exporting enterprises or other units sell to the bid mechanical and electrical products for international financial organizations or foreign government loan international tendering construction projects (including mechanical and electrical products from foreign companies to bids to export enterprises or other units).

(5) Eligible production enterprises to produce self -produced marine engineering structures sold to maritime oil and gas mining enterprises.

(6) Eligible export companies or other units sells goods for international transportation companies for international transportation. This regulation is temporarily applicable to the goods sold to foreign wheels and ocean nations, and domestic aviation supply companies produce aviation foods sold to domestic and foreign airlines.

(7) Exporting enterprises or other units sell water (including steam), electricity, and gas in special areas (including steam), electricity, and gas in special areas.

4. Exporting enterprises provide processing and repair and distribution services to the outside world, refers to processing and repair and repair of transportation and transportation of cargo or transportation of international transportation.

Policy basis

"Notice of the State Administration of Taxation of the Ministry of Finance and the Value -added Tax and Consumption Tax Policy of Export Cargo" (Cai Tax [2012] No. 39) 1 to 5 and 8

Export cargo labor service tax exemption policy

Applicable subject

Export enterprise or other units

Policy content

Value -added tax is exempt from eligible export goods.

Exporting enterprises export or deepen the goods with a value -added tax exemption policy for export enterprises, if they are consumer taxable and consumer consumer goods, they are exempt from consumption tax, but they will not be returned to the consumption tax of their previous links, and they are not allowed to pay taxable consumer goods on domestic taxable consumer goods consumption taxes. Deduct.

Applicable conditions

Export cargo services for the application for VAT tax exemption policy refers to:

1. Export enterprises or other units exported goods:

(1) Small value -added tax taxpayers exported by taxpayers.

(2) contraceptive drugs and utensils, old books.

(3) The top four of the customs tariffs are "9803" software products.

(4) Cargo, diamonds and accessories containing gold and platinum ingredients.

(5) Cigarettes exported in the state plan.

(6) No dedicated invoices for VAT when purchasing, special payment for VAT imports of value -added taxes, but other related documents have been fully used.

(7) The goods entrusted by non -exported enterprises.

(8) Non -dependent self -produced goods exported by non -name production enterprises.

(9) Eligible agricultural producers are produced by agricultural products.

(10) Oil painting, peanuts, and black soybeans such as the Ministry of Finance and the State Administration of Taxation exported tax -free goods.

(11) Foreign trade enterprises have obtained ordinary invoices, waste materials acquisition vouchers, agricultural products acquisition invoices, and government non -tax receipts. (12) Materials to process goods.

(13) Cargo in special areas exported by enterprises in special areas.

(14) Exporting enterprises exported by RMB cash as a settlement method of the border areas exported from the border port of the province (autonomous region) to the general trade and small border trade export goods from the border countries.

(15) Customly declare the goods exported by tourism and shopping trade.

2. Exporting enterprises or other units are regarded as export cargo services:

(1) Duty -free goods sold by the state approved by the state [including imported duty -free goods and goods that have been realized by refund ().

(2) Enterprises in special areas provide processed repair and repaired labor services for overseas units or individuals.

(3) Selling goods in special areas in the same special area and enterprises in different special areas.

Policy basis

"Notice of the State Administration of Taxation and VAT and Consumption Tax Policy of Export Cargo Labor Service" (Cai Tax [2012] No. 39) Article 6 and 8

Edit Design: Gansu Tax

Source: State Taxation Administration

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