Recently, the State Administration of Taxation revised and issued the "Administrative Measures on the Classification of Export Retirement (Exemption) Taxes" (referred to as the "New Measures"). From September 1, the export enterprises will be classified according to the standards of taxation credit level, tax compliance, and net assets. For the four categories, targeted implementation of differentiated management and service measures will be implemented to improve management efficiency and speed up the progress of tax refunds. For export enterprises that meet the requirements, they will complete export tax refund (exemption) procedures within five working days. The time limit for reviewing the tax refunds of Class II and Class III enterprises shall be reduced from the 20 working days of the original method to 10 working days and 15 working days respectively. In general, the overall export tax rebate cycle will be significantly shortened, and the tax rebate will be further accelerated. In addition, the better corporate credit, the more preferential treatment.

It is understood that this is another "practical move" made by China for stabilizing foreign trade.

Compared with the current system, one of the highlights of the new approach is a clear quantitative stipulation on tax rebates for different types of companies: One category of export companies can give priority to export tax rebates, that is, if the relevant declaration materials meet the requirements, within five working days. Export tax rebate procedures can be completed; Type 2 companies can close within 10 working days; Type 3 and 4 companies require 15 and 20 working days respectively.

The new approach provides that for a class of export enterprises, the tax authorities provide a green taxation channel (special service area), give priority to export tax rebates, and establish a key contact system to promptly resolve the issue of export tax rebate (exemption). We will give play to the role of export tax rebates in promoting foreign trade. For taxpayers with Class A taxpaying credit rating in one category of export enterprises, joint incentive measures are implemented in accordance with the provisions of the "Memorandum of Cooperation on Implementation of Joint Incentive Measures for Taxpayers with Level A Taxpayers." Export tax rebate (exemption) tax declaration for four types of export enterprises with low tax credit rating shall be completed in accordance with the regulations, and after eliminating all audit doubt points, export processing shall be completed within 20 working days from the date of acceptance of the enterprise declaration. Free) tax procedures.

The new approach also stipulates that the assessment of export enterprise management categories shall be conducted once a year and shall be completed within one month after the assessment results of the enterprise's tax credit rating are determined. The national tax authority responsible for assessing the management category of export enterprises shall notify the export enterprises of the assessment results within 15 working days after the completion of the assessment work, and shall voluntarily disclose the list of export enterprises of the first and fourth categories.

According to the relevant person in charge of the State Administration of Taxation, the tax authorities will continue to provide advance services for exporting companies, and continue to strengthen advance warnings, in-process audits, post-assessment checks and verifications, and dynamically adjust management categories according to the integrity of the company's operations. Many companies enjoy the convenience of export tax rebates for a class of companies.

The reason why this new regulation was introduced is due to factors such as the slower recovery of the world economy and the continuing downturn in global trade. The situation of China’s foreign trade is not optimistic.

According to official data, in the first half of 2016, China's total import and export volume reached 11.13 trillion yuan, a year-on-year decrease of 3.3%, of which exports reached 6.4 trillion yuan, a decrease of 2.1%. Since May, China's export leader index has dropped for two consecutive months, indicating that exports will face greater downward pressure in the third quarter of this year.

Huang Song, spokesperson of the General Administration of Customs of China, stated that the international and domestic economic situation in the future is still severe and complex. The uncertainties affecting the development of China’s foreign trade are still many, and the downward pressure on foreign trade remains high.

Taking into account that boosting external demand, China’s own efforts in the short term can be effective, and reducing the burden on enterprises to help them “put in battle” will become a realistic choice for China to stabilize foreign trade.

Before this, many companies needed more than two months to get export tax rebates. The implementation of the new regulations will significantly speed up the progress of the overall tax rebate, which is a good thing for export enterprises.

The methods of classified management and dynamic adjustment will also motivate enterprises to operate in accordance with the law and strive to standardize export behavior so as to obtain more tax convenience.

Hu Yijian, a professor at the School of Public Economics and Management at Shanghai University of Finance and Economics, said that different types of export companies have clearly implemented different management and service measures, and will further strengthen joint incentives for honest companies and joint punishments for untrustworthy companies.

Analysts believe that tilting service resources toward high-quality export companies will be quicker in terms of processing time and simpler in procedures, will fully mobilize the enthusiasm of enterprises and promote the stability of China's foreign trade economy.

policy analyzing

Explain and revise the "Administrative Measures on the Classification of Export Retirement (Exemption) Taxes"

I. What is the background of the "Administrative Measures for the Classification of Export Retired (Exemption) Enterprises?"

In order to further optimize export tax rebate management, improve the quality and efficiency of management, and improve taxpayers’ compliance with tax laws, the State Administration of Taxation issued the “Administrative Measures on the Classification of Export Retirement (Exemption) Taxes” in 2015 (State Administration of Taxation Announcement No. 2 of 2015 The number is issued, hereinafter referred to as the “original measure”. According to the status of export enterprises' taxation credit, tax compliance, etc., the export retired (exemption) enterprises are divided into four categories, and targeted management and service measures are implemented. For Type I and Type II enterprises with good tax payment credit and high tax compliance, they can simplify the reporting procedures, shorten the time limit for tax refund processing, and provide a green channel for tax rebate; and for the four types of enterprises with poor tax credit credit, they must strengthen management, conduct strict inspections, and strictly guard against risks.

The implementation of the "Original Measures" has effectively increased the efficiency of management and accelerated the progress of tax rebate, played a leading role better, promoted the good faith operation, and was well received by the relevant departments and the vast majority of export enterprises.

Recently, the Party Central Committee and the State Council have put forward new requirements for further optimization and improvement of tax rebate classification management methods. At the same time, during the implementation of the “original measures”, some enterprises and units also put forward some suggestions and suggestions for improving the methods. In order to better play the guiding role of classified management, support the development of new forms of foreign trade and promote the stability of foreign trade, the State Administration of Taxation has improved the “original measures” and issued the “State Administration of Taxation on the issue of revised export (Notice of tax-free enterprise classification management > Announcement) (hereinafter referred to as "new approach").

Second, compared with the “original measures”, what are the major changes and improvements in the “new approach”?

Compared with the "original measures", the "new approach" mainly made the following amendments and improvements:

The first is to distinguish different types of foreign trade business state set a class of corporate standards. Differentiate production enterprises, foreign trade enterprises, and foreign trade comprehensive service enterprises, and set the evaluation standards of a class of enterprises respectively, further improving the pertinence of the classification standards.

The second is to appropriately increase the proportion of one type of business. To further give play to the exemplary driving role of a class of enterprises, under the premise of controllable risks, the “New Measures” moderately reduced the access threshold for a class of companies and appropriately increased their share.

The third is to support the development of foreign trade comprehensive service enterprises. In light of the characteristics of light assets in foreign trade comprehensive service enterprises, the "New Measures" has assessed foreign trade comprehensive service enterprises as the ratio of net assets of a class of enterprises, which has been reduced from more than 100% to more than 30% in the original measures, reflecting the new forms of foreign trade. support.

The fourth is to strengthen the integrity of incentives and discredited punishment. In order to comprehensively promote the construction of the social credit system, the “New Measures” further strengthened the joint incentives for honest enterprises and the disciplinary measures for untrustworthy companies in the classification management. For example, in the assessment standards of a class of enterprises, in addition to considering the tax credit rating of enterprises, the classified management of enterprises in the customs and foreign exchange management departments is also used as one of the assessment criteria, creating a good atmosphere for law-abiding people to keep going. At the same time, enterprises that have been explicitly listed on the joint disciplinary list of the department are directly assessed as four types of export enterprises, which restricts those who lose their trust.

Fifth, further accelerate the overall progress of tax rebate. The “New Measures” shortened the time limit for the review of tax refunds for Class II and Class III companies from the 20 working days of the “original measures” to 10 working days and 15 working days respectively. In view of the fact that the number of households in a class of enterprises is expected to increase substantially, the workload of tax authorities in providing supporting services will also increase. To ensure that the quality of service of the tax authorities is not discounted and management methods can keep pace, the "new approach" will be of the same type. The time limit for examination and approval by enterprises shall be extended from 2 working days of the “original measures” to 5 working days. In general, the "New Measures" will further accelerate the overall progress of export tax rebates.

Sixth, continue to strengthen risk prevention. In accordance with the requirements of the combination of release, management, and service, the "New Measures" require the tax authorities to continue to provide advancement services for exporting enterprises, while continuing to strengthen pre-warning, in-factory audit checks, and post-event assessment and verification so that not only With good service and good management, you can also manage and control risks.

Related Links

State Administration of Taxation

Announcement on Issuing the Revised "Administrative Measures for the Classification of Export Retired (Exemption) Enterprises"

State Administration of Taxation Announcement No. 46 of 2016

In order to further implement the "Measures for Deepening the Reform of the National Tax and Local Tax Collection Management System" and "Several Opinions of the State Council on Promoting Stability in Foreign Trade (Guo Fa [2016] No. 27), we will further optimize export tax rebate management and better use export tax rebates. Supporting the functional role of foreign trade development and advancing the construction of a social credit system, the State Administration of Taxation revised the "Administrative Measures on the Classification of Export Retirement (Exemption) Taxes" (the State Administration of Taxation Announcement No. 2 issued in 2015) and is reissuing it now. It will come into effect on September 1, 2016. The Announcement of the State Administration of Taxation on the issuance of the "Administrative Measures on the Classification of Export Retired (Exemption) Enterprises" (State Administration of Taxation Announcement No. 2 of 2015) shall be repealed at the same time.

Special announcement.

annex:

1. Report on Production Capacity of Production Exporting Enterprises

2. Report on the Construction of Internal Risk Control System for Export Retirement (Exemption) Enterprises

3. Export retired (exemption) tax enterprise management category assessment form

State Administration of Taxation

July 13, 2016

Export tax refund (exemption) tax classification management method

Chapter 1 General Provisions

Article 1 In order to further optimize the management of tax refund (exemption), increase taxpayer compliance with tax laws, promote the construction of a social credit system, and give full play to the functional role of export tax rebates in support of foreign trade development, according to the "Law of the People's Republic of China on Tax Collection and Administration" and its The implementation rules and relevant export tax regulations shall be formulated.

Article 2 The national taxation authorities shall classify the export retired (exemption) enterprises (hereinafter referred to as export enterprises) in accordance with the principle of controllable risk, combination of administrative services, compliance, and convenience of taxation.

Article 3 The management categories of export enterprises are classified into one, two, three and four categories.

Article 4 The State Taxation Bureaus (hereinafter referred to as the Provincial State Taxation Bureau) of each province, autonomous region, municipality directly under the Central Government, and separately listed cities are responsible for organizing and implementing the classification management of export enterprises in the region.

The State Administration of Taxation, which has the authority to examine and approve export retired (exempt) taxes, is responsible for assessing the management categories of the export enterprises under its jurisdiction.

Chapter II Assessment Standards for Management Categories of Export Enterprises

Article 5 The assessment criteria for a type of export enterprise.

(1) The production enterprise shall meet the following conditions at the same time:

1. The production capacity of an enterprise matches the scale of export tax refund (exemption) applied for in the previous year.

2. In the past 3 years (including the assessment year, the same below), there has been no false value-added tax invoice or other value-added tax deduction certificate, and fraudulent export tax rebate.

3. The net assets at the end of the previous year were greater than the amount of export tax refunds that the company had handled in the previous year (excluding the deductible tax).

4. The tax credit rating is Class A or Class B when assessed.

5. The company has established a relatively complete system of export withdrawal (exemption) tax risk control.

(b) Foreign trade enterprises shall meet the following conditions at the same time:

1. No false value-added tax invoices or other VAT deduction vouchers have occurred in the past three years, and fraudulent export tax rebate activities have occurred.

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