[China Glass Network] (1) The issue of adjustment of export tax rebate rate.
The promotion of export tax rebate rate is very obvious for the promotion of foreign trade, but after several major adjustments, the current export tax rebate rate is already at a relatively high level, and some products have little room for further improvement, such as The tax rebate rate for mechanical and electrical products has reached 17%, and the zero tax rate for exports has been truly realized. The export tax rebate rate for textiles and garments has also increased to 16%, which is also close to the “zero tax rate†for exports. For enterprises exporting these products, the role of export tax rebate policy has become more and more important. From the perspective of long-term development, enterprises should also establish themselves, strengthen internal management, reduce management costs, increase investment in technological transformation projects, and accelerate product upgrades. Replacement, increase the added value of export products, thereby increasing export efficiency.
(2) The issue of taxation of export goods.
According to the national policy, not all export goods are tax refundable. Exporting non-refundable goods, export tax rebates beyond the reporting period, and the attached information of the verification form are subject to taxation. In the 2009 inspection of the national taxation department, it was found that a tax of 69.06 million yuan was imposed on the exported goods, of which 30.4 million yuan was taxed due to the overdue tax refund. After investigation and analysis, the problem of taxation is mainly due to the fact that some enterprises do not understand the tax rebate policy, the internal business departments and tax collectors are not communicating enough, the internal circulation is not smooth, and some corporate employees are not responsible for their work. of. For example, some enterprises do not understand the export tax rebate extension application policy, and apply after the tax refund declaration expires; some enterprise salesmen have collected the documents required for tax refund, but because there is no time concept for the tax refund period, the documents are not timely. Handed over to the tax collector, the company cannot refund the tax. In order to facilitate the export of enterprises, after the implementation of the method of exempting the verification of paper export receipts, there have also been some problems of taxation due to the overdue information of the verification form, partly because the enterprise personnel submitted the write-off after online There is no tracking of the results of the write-off of such information, resulting in the failure to successfully submit the write-off, the company's export goods are subject to tax on domestic sales. In order to avoid the above problems, it is recommended that enterprises strengthen internal management, rationalize the relationship between relevant personnel of the enterprise, conduct necessary training for exporters and tax collectors, establish an internal data transfer mechanism for export business departments and finance departments, and standardize export documents. The management of the data shall be handled in accordance with the requirements of the national taxation department, and the tax refund shall be handled in a timely manner.
(3) Preventing fraudulent taxation.
Export tax fraud has disrupted the export economic order, and the damage to the state and enterprises is very serious. From the root cause, the occurrence of export tax fraud lies in the huge temptation of tax fraud interests and the luck of criminals. As long as it is profitable, the incentives for export tax fraud will not be eliminated. The increase in export tax rebate rate while promoting China's foreign trade exports, the benefits of export tax fraud are further increased, the temptation to swindle tax is stronger, and the task of preventing and combating export tax fraud is even more arduous. At present, the means and methods of export tax fraud are more and more complicated and concealed. Many enterprises are deceived and suffer losses in export business activities because they do not understand the characteristics and dynamics of export tax fraud. Serious export tax fraud may even be imposed on enterprises. Has disastrous consequences. How to effectively prevent and combat export tax fraud is not only the responsibility of the national taxation department, but also the responsibility of enterprises. Preventing and cracking down on export tax fraud enterprises is a frontier. Therefore, export enterprises should further improve their anti-fraud awareness and anti-fraud ability, keep abreast of new changes and new trends in fraudulent export tax rebates, and strengthen exchanges and cooperation with the national tax authorities to jointly prevent the occurrence of export tax fraud cases. Combating and preventing export tax fraud work requires our tax companies to complete together. It is necessary for tax enterprises to tighten the string of tax fraud and work together to create a healthy and orderly operating environment for foreign trade exports.
Trendy 925 Silver Jewelry, Silver Jewelry Suppliers, Handmade Silver Jewelry Wholesale
Fenghua Jade Motor Co., Ltd. , http://www.favtrade.com