Answer: after the VAT rates of 16% and 10% have been cut, the export tax rebate rate has also been adjusted accordingly. That is, the export tax rebate rate will be adjusted to 13% for the export goods and services whose original tax rate is 16% and the export tax rebate rate is 16%. The export tax rebate rate shall be adjusted to 9% for the export goods and cross-border taxable behaviors that are subject to the original 10% tax rate and the export tax rebate rate is 10%. In addition to the above adjustment, other tax rebate rates remain unchanged.
2.When will the adjusted export rebate rate be implemented?Is there a transition period?
2.When will the adjusted export rebate rate be implemented?Is there a transition period?
Answer: the adjustment of export tax rebate will be implemented from April 1, 2019. For export enterprises digest the previous purchases of goods and raw materials inventory time, the export tax rebate adjustment set up 3 months of transition, namely June 30, 2019 enterprises export of labor service, cross-border taxable behavior, according to the corresponding transition provisions shall be applicable to the specific situation, the transition period after reunification carried out according to the adjusted tax rebates.
3.The applicable rate of the original VAT of a certain goods is 16%, and the export tax rebate rate is 13%. Will the tax rebate rate be adjusted after April 1st?
Answer: in this reform, the export tax rebate rate of other goods services and cross-border taxable behaviors will remain unchanged, except for "export goods and cross-border taxable behaviors with the original 16% tax rate and the export tax rebate rate of 16%" and "export goods and cross-border taxable behaviors with the original 10% tax rate and the export tax rebate rate of 10%". Therefore, the applicable rate of VAT is 16% and the export tax rebate rate is 13%. After the reform, the applicable rate of VAT is reduced to 13% and the export tax rebate rate remains unchanged.
4.How does the export tax rebate rate apply to the export enterprises that apply the method of VAT exemption and refund before June 30, 2019 to export the goods service that involves the adjustment of tax rebate rate and the cross-border taxable behavior that involves the adjustment of tax rebate rate?
4.How does the export tax rebate rate apply to the export enterprises that apply the method of VAT exemption and refund before June 30, 2019 to export the goods service that involves the adjustment of tax rebate rate and the cross-border taxable behavior that involves the adjustment of tax rebate rate?
Answer: for export enterprises applying the VAT exemption method, before June 30, 2019 (including April 1, 2019), if they export goods and services related to the adjustment of tax rebate rate, or cross-border taxable behaviors related to the adjustment of tax rebate rate, and have collected VAT at the time of purchase according to the tax rate before the adjustment, the export tax rebate rate before the adjustment shall be implemented; Where VAT has been collected at the time of purchase at the adjusted rate, the adjusted export tax rebate rate shall be implemented.
5.What export tax rebate rate is applicable to the export enterprises that export goods services related to the adjustment of tax rebate rate before June 30, 2019, as well as cross-border taxable behaviors related to the adjustment of tax rebate rate?
Answer: the export enterprises that apply the VAT exemption tax refund method shall export goods and services related to the adjustment of tax rebate rate before June 30, 2019, as well as cross-border taxable behaviors related to the adjustment of tax rebate rate, and implement the export tax rebate rate before the adjustment.
6.Before April 1, 2019, a foreign trade enterprise purchases a batch of goods with the original levy of 16% to return 16%, but only after June 30, 2019 customs declaration and export, what export rebate rate is applicable?
Answer: after June 30, 2019, the adjusted export tax rebate rate will be implemented uniformly. Therefore, the tax rebate rate of 13% will apply to this batch of export goods.
7.Foreign trade enterprises will be involved in the adjustment of tax rebate rate before April 1 customs declaration of exports of goods, after April 1 to obtain according to the adjustment of the VAT rate issued by the purchase of goods, what export tax rebate rate is applicable?
Answer:For the goods declared at customs by foreign trade enterprises before April 1, the special VAT invoice of the goods purchased after April 1 shall be obtained, and the tax refund rate after the adjustment shall apply.
8.After the export tax rebate adjustment,tax rebate has a few grades?
8.After the export tax rebate adjustment,tax rebate has a few grades?
Answer: after the adjustment of export tax rebate rate, the tax rebate rate range has been adjusted from 16%, 13%, 10%, 6% and 0% before the reform to 13%, 10%, 9%, 6% and 0%, remaining in five grades.
9.During the transition period, how to solve the problem that the applicable tax rate is less than the export tax rebate rate when calculating the VAT exemption for enterprises that export goods and services and have cross-border taxable behaviors?
Answer: during the transition period, if an enterprise applying the tax exemption method exports goods and services and has cross-border taxable behavior, when calculating the tax exemption, if the applicable tax rate is lower than the export tax refund rate, the difference between the applicable tax rate and the export tax refund rate shall be regarded as zero participation in the tax exemption calculation.
10.Adjust the executive time of export drawback rate to press what to decide?
Answer: adjust the implementation time of export rebate rate and export goods service, the time that produces cross-border taxable behavior to be carried out according to the following provisions: the goods service that declare at customs exports (bonded area and via bonded area export except), with the export date indicated on the customs declaration form is accurate; For goods services and cross-border taxable behaviors that are not declared at customs, the issuing time of export invoices or ordinary invoices shall prevail. For the bonded area and the goods exported through the bonded area, the date of export indicated on the record list of goods leaving the territory issued by the customs at the time of departure shall prevail.
11.A foreign trade enterprise exported a batch of goods on March 25, 2019 (tax rebate rate is 16%), and the export date indicated on the declaration form of export goods is March 25. The company received a special VAT invoice with a tax rate of 13% from domestic suppliers on April 5. What tax refund rate is applicable to this batch of export goods?
Answer: according to the regulations of the current policy, before June 30, 2019 (April 1, 2019), the taxpayers of value-added tax exemption tax refund procedures apply to export goods, purchase has according to the VAT rate adjustment before, when performing before the adjustment of export tax rebates, when buying has according to the VAT rate adjusted, performed after the adjustment of export tax rebates. The company obtained a special VAT invoice with a tax rate of 13% issued by domestic supply enterprises on April 5. According to the above provisions, the tax refund rate of 13% shall apply.
12.A foreign trade enterprise purchased a batch of goods on March 15, 2019 (the original tax refund rate was 16%) and obtained a special VAT invoice with a tax rate of 16%. On April 15, another batch of goods were purchased and the special VAT invoice with a tax rate of 13% was obtained. The enterprise exported the above mentioned goods on July 15, and the export date indicated on the declaration form of export goods is July 15. What tax rebate rate is applicable to the export goods?
Answer: according to announcement no. 39, from April 1, 2019, the export tax rebate rate will be adjusted to 13% for the original 16% tax rate and the export tax rebate rate of 16%. Before June 30, 2019 (including April 1, 2019), if the taxpayer exports the above goods and the VAT exemption method is applicable, if the VAT has been levied at the pre-adjustment rate at the time of purchase, the pre-adjustment export tax rebate rate shall be implemented; if the VAT has been levied at the post-adjustment rate at the time of purchase, the adjusted export tax rebate rate shall be implemented. According to the above provisions, since the export date of this batch of goods is after June 30, the transitional period has ended, the 13% rebate rate shall be applied uniformly.
13.E company provides overseas circuit design and testing services. The applicable tax rate and rebate rate before the VAT reform on April 1, 2019 are both 6%. After the value-added tax reform on April 1, 2019, will the refund rate of the company's external circuit design and testing services be adjusted?
Answer: the 3rd regulation of 39 announcement, apply 16% duty rate formerly and export drawback rate is 16% export goods service, export drawback rate is adjusted for 13%; The export tax rebate rate shall be adjusted to 9% for the export goods and cross-border taxable behaviors that are subject to the original 10% tax rate and the export tax rebate rate is 10%. Other refund rates have not been adjusted. Before the VAT reform on April 1, 2019, the applicable tax rate and tax rebate rate of E company for providing external circuit design and testing services are 6%. After the VAT reform on April 1, 2019, the applicable tax rate and tax rebate rate are still 6%, and the tax rebate rate will not be adjusted.
14.What changes have been made to the import tax rate of imported goods since April 9,2019?
Answer: according to the notice of the tariff commission of the state council on the adjustment of import duties on imported articles (no. 17, 2019), the tariff rates of items 1 and 2 of import duties on imported articles will be reduced to 13% and 20% respectively from April 9, 2019. The annotation of "drugs" in tax item 1 was modified to read "imported drugs that are subject to the value-added tax in the import link reduced by 3% as stipulated by the state shall be taxed at the rate of goods".
15.From April 9, 2019, the scope and range of import tax adjustment of imported articles?
Answer: since April 9, 2019, import duties on imported articles adjustment includes food, drink, pharmaceuticals, textiles, electrical appliances, and people's life is closely related to the goods, mainly covers the import duty of tax taxable items and tax items 1 2, the two items of import tax rates were adjusted to 13% from 15% before, 25% to 20%, a drop of 13.33% and 20% respectively.
The above-mentioned adjustment of import tax rate mainly focuses on basic consumer goods such as food and pharmaceuticals, and appropriately reduces the import tax rate on these goods, so as to provide domestic consumers with more choices to consume taxable goods, improve people's health and enrich their basic life.
16.Our company's export passenger elevator (customs tariff no. 84281010), the original applicable tax rate and export tax rebate rate are 16%, may I ask how the deepening of the VAT reform will affect our company?
Answer:After the reform, the applicable tax rate of this commodity is reduced to 13%, and the export tax rebate rate is also lowered to 13%. For this commodity, the applicable tax rate before the reform and the export tax rebate rate are the same, both are 16%. The applicable tax rate of the reform and export tax rebate rate are the same, both 13%.
Source: Huludao tax bureau,state administration of taxation