2013年出口退（免）税政策梳理及典型案例分析
活动亮点
政策梳理总结 梳理2013年出口退税重大政策，丰厚经验总结点拨实操关键
真实筹划案例 亲身案例阐述如何利用政策利好，最大化利用资金降低出口成本
Key Words
Export tax refund (exemption) policies in 2013 / Operation key point / Actual case / Maximizing the utilization of treasury / Reduce the export cost
Export tax refund (exemption) policies were frequently released in 2013.The promulgation of (SAT Announcement [2013] No.12 ) was a great change in export tax refund (exemption), which put the existing export tax refund (exemption) policies into a clear, standardized, systematic order.
12号公告重要更新：
· 取消出口收汇核销单的情况，废止了24号公告及有关申报表中外汇核销单的内容；
· 调整生产企业已申报免抵退税，但发生退运或改为实行免税或征税的处理方式；
· 修改了生产企业进料加工出口货物免抵退税申报和手册核销的相关规定；
Main Changes in Announcement 12:
· Cancellation of the verification form for foreign exchange collection of export, and the cancellation of certain articles/items related to the verification form in Announcement 24 and relevant returns.
· Reverse entries should be made for the export sales if the manufacturing enterprises have made VAT “exempt, credit, refund” (hereinafter referred to as “ECR”) filing, but the goods exported are being returned or the VAT treatments are changed from VAT ECR to VAT exemption or being subject to VAT.
· Certain provisions related to the VAT ECR filing of manufacturing enterprises which are engaged in the export of goods under contract manufacturing (CM) arrangements and the verification of customs handbook for CM purposes are amended.
Notice regarding adjustment of measures on the declaration of export tax refund/exemption(SAT Announcement [2013] No. 61) and Notice regarding several Value-Added Tax (VAT) and Consumption Tax (CT) issues related to the export of goods and services (SAT Announcement [2013] No. 65), which both become effective on 1 January 2014, reduce the error rate of the export tax refund/exemption filing and relevant doubtful points, upgrade filing and approval efficiency, and make datum on declaration and VAT non-exempt and non-creditable for VAT ECR match.
61号、65号公告出台后，您是否关注这些问题：
· 及时在“中国电子口岸出口退税子系统”中进行出口货物报关单确认提交操作，及时进行增值税专用发票扫描认证操作，以确保退税电子信息尽早取得及时获得退税款；
· 将生产企业进料加工出口货物统一改为“实耗法”，对出口企业“不得免征和抵扣税额抵减额”和“免抵退税额抵减额”的影响；
· 手册的实际分配率与计划分配率对出口企业产生的影响；
· 在新进料加工业务核销方式下，对于出口货物征、退税率差较大的出口企业，应如何进行税收筹划，才能使出口企业最大化地利用资金，降低出口成本；
· 对于65号公告中提及的“生产企业在办理年度进料加工业务核销后，如认为《生产企业进料加工业务免抵退税核销表》中的‘上年度已核销手（账）册综合实际分配率’与企业当年度实际情况差别较大的，可在向主管税务机关提供当年度预计的进料加工计划分配率及书面合理理由后，将预计的进料加工计划分配率作为该年度的计划分配率。”出口企业如何提出“合理理由”。
As Announcement 61&65 announced, have you noticed:
· Confirming customs declaration for exported goods through the export tax refund subsystem of China E-port and verifying special VAT invoices according to relevant regulations in time, to get tax refund as soon as possible
· The influence on ‘offset amount to VAT leakage’ and ‘offset amount to refund’ for export enterprises when changing the export calculation method of contract manufacturing for manufacturing enterprises to actual consumption basis
· The influence on export enterprises by the actual an planned rate of allocation in manuals
· Under the new contract manufacturing business arrangement, how export enterprises to maximize the utilization of treasury and reduce the export cost by tax planning for export enterprises with material difference between VAT charge rate and refund rate
· As mentioned in Announcement 65:After handling annual verification of imported material processing business, where production enterprises consider that the consolidated actual rate of allocation for verified manuals (ledgers) for the previous year in the Verification Form for Tax Exemption, Offsetting and Rebate for Imported Material Processing Business of Production Enterprises is relatively different from the actual situation of the enterprise of the year, they may, after providing the planned allocation rate of imported material processing for the year and written justifiable reasons, use the planned allocation rate of imported material processing as the planned allocation rate for the year. How export enterprises to provide the ‘justifiable reasons’.
本次活动诚邀出口退税资深专家梳理2013年出口退税重大政策，针对上述企业实际问题引用真实案例阐述如何在规避操作风险同时最大化利用资金，降低出口成本！
We will review the important policies on export tax refund (exemption) released in 2013, and quote actual cases in regard to the questions above, telling you how to maximize the utilization of treasury, reduce the export cost as well as avoid risk!
演讲嘉宾
黄波女士是中国电子口岸常年特聘讲师，加工贸易涉税业务问题处理专家，擅长出口退税相关主题。自2003年至今，黄女士先后代表广州市国税局、深圳市国税局、肇庆市国税局、中国电子口岸、通商汇对全国范围内广大加工贸易企业的进出口业务知识进行讲解和培训。对加工贸易企业在关务、外汇、账务、税务管理方面存在的问题有深刻的了解，参与编写了《广州市出口退税办税员培训教材》、《深圳市外贸企业培训教材》、《出口退税培训大纲》，是业界少有的能把进出口贸易、海关、财务、税务、外汇、银行业务充分糅合的综合型讲师。
Bo HUANG, Senior Lecturer , CICTA
Ms HUANG is the regular distinguished lecturer of China Electronic Port , expert in tax of processing trading business. She has conducted many training regarding the Import / Export/processing trading VAT refund all over China on behalf of Guangzhou National Tax Authority, Shenzhen National Tax Authority, Zhaoqing National Tax authority and China Electronic Port Since 2003. She is professional on custom ,SAFE ,tax and finance related to processing trading business . She also participated in compiling teaching materials ,such as ,,,etc . Ms HUANG is one of the few Synthetic lecturer on import/export trading ,custom ,tax ,SAFE ,finance and banking.
流程安排
15:05 主题分享
· 2013年出口退税政策变化（国家税务总局公告2013年12、61、65号）
— 出口退税政策梳理及操作要点解析
— “实耗法”对出口企业“不得免征和抵扣税额抵减额”和“免抵退税额抵减额”的影响
— 如何税收筹划以使出口企业最大化地利用资金，降低出口成本
— 生产企业在办理年度进料加工业务核销后，如何提出“合理理由”将预计的进料加
工计划分配率作为该年度的计划分配率
· 出口退税典型案例分析（如何利用出口退税新政所带来的利好）
16:15 互动问答
16:30 活动结束
Agenda
15:00 Opening
15:05 Topic Sharing
· Changes on export tax refund (exemption) policies in 2013 (SAT
Announcement [2013] No. 12,61,65)
— Policy review and operation key points summary
— The influence on ‘offsite amount to VAT leakage’ and ‘offsite amount to
refund’ for export enterprises by actual consumption method
— How to maximize the utilization of treasury and reduce the export cost by tax
planning
· Case sharing (How to take advantage of policy)
16:00 Q&A
16:30 End
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