黄金城

The State Council has decided to increase the export tax rebate rate for some commodities from November 1, accelerate the progress of export tax rebates, and reduce the burden on foreign trade enterprises.

　　The State Council executive meeting held on October 8 decided that from November 1, 2018, in accordance with the principle of structural adjustment, with reference to international common practice, the current export tax rebate rate for goods is 15% and part of 13% is raised to 16%; 9% is raised to 10%, some of which are raised to 13%; 5% are raised to 6%, and some are raised to 10%. The export tax rebate rate for products with high energy consumption, high pollution, resource products and tasks facing de-capacity remains unchanged. Further simplifying the tax system, the tax rebate rate has been reduced from the original seven to five.

Shi Zhengwen, director of the Center for Finance and Tax Research at China University of Political Science and Law, told the First Financial Reporter that under the current complicated international situation, the export tax rebate rate will be increased under the premise of complying with the rules of the World Trade Organization, and export enterprises will be able to obtain more tax rebates. Improve the ability of enterprises to respond to the external environment.

Export tax rebates are regarded as a legal measure to promote trade. They are not subsidies and are widely used by countries.

Shi Zhengwen said that in general, there is no specific tax rebate rate in other countries, and the general tax rate is the tax rebate rate to achieve zero tax rate on export commodities. However, due to the fact that China's tax administration is still not perfect, the phenomenon of fraudulent export tax rebate has occurred. Therefore, a specific export tax rebate rate has been set, and some commodities have achieved zero tax rate, but most of the commodity tax rebate rate is lower than the tax rate. Other countries have fully realized zero tax rates, and some goods that are prohibited from exporting are not allowed to be tax refunded. The adjustment of the export tax rebate rate has become a means of state regulation.

‍　　According to the above meeting adjustment, the export tax rebate rate of seven (16%, 15%, 13%, 10%, 9%, 6%, 5%) is reduced to five (16%, 13%, 10%, 6%, 5) %), the 15% and 9% tax rates are cancelled, and the industry applies 16% and 10% tax rates respectively.‍

　Professor Feng Qiaobin from the National School of Administration told the First Financial Reporter that in addition to raising the export tax rebate rate, the State Council also simplified the process and shortened the tax rebate time, which allowed enterprises to receive tax reductions in a shorter period of time.

　　The above-mentioned executive meeting requested that in order to further speed up the tax rebate, the export enterprises with high credit ratings and good tax records will be simplified, the tax refund time will be shortened, and the paperless tax refund declaration will be fully implemented to improve the efficiency of tax refund review.Optimize tax refund service，Help companies collect documents and report tax refunds in a timely manner，Realize the full coverage of the electronic retreat network as soon as possible
。Encourage foreign trade integrated service enterprises to provide tax refund services for small and medium-sized enterprises. The average time for tax refunds to be processed by the end of this year will be shortened from the current 13 working days to 10 working days.

　In order to improve the efficiency of export tax rebates, some places such as the Shanghai taxation department have realized the tax rebate declaration from “paperless” to “free of charge”.

　　Shanghai Xinlian Textile Import & Export Co., Ltd. is a credit rating AAA enterprise of China Textile Chamber of Commerce. Its products are mainly exported to European and American countries. In 2017, the export tax rebate amounted to 600 million yuan.

　　“Before the information “free of charge”, we only need to spend two weeks each month to manually enter about 13,000 export declarations and purchase invoice records. We also need to wait for the tax bureau to pre-screen the feedback information from the customs to the tax bureau,If the information is not complete
，Have to asd”The person in charge of Shanghai Xinlian Textile said that now, the tax collector can complete the declaration in one or two days, and there is no need to continuously switch the operation interface in the export tax refund reporting system and the tax bureau website. This change has greatly improved the company's capital turnover efficiency."

　　The Wuhan Area of the Hubei Free Trade Zone has realized the declaration of the export tax rebate of the first-class enterprises on the same day, and the tax return speed has reached the forefront of the national free trade zone. The experience of export tax rebate for the first-class enterprises in Wuhan area “returning on the same day and arriving on the same day” is currently being promoted in Yichang and Xiangyang districts. Once mature, it will be replicated in the province.

　　The above-mentioned executive meeting also stressed the need to resolutely crack down on fraudulent export tax rebates. As early as August this year, the State Administration of Taxation and the Ministry of Public Security, the General Administration of Customs, and the People's Bank of China jointly deployed two special actions to crack down on the infringement of value-added tax invoices and defrauding export tax rebates, and severely cracked down on "no actual export for fraudulent tax rebates." Fake exit."

Source of this article, State Administration of Taxation