出口退税—2014重要公告&政策解读与操作实务

 Workshop

出口退税

—2014重要公告&政策解读与操作实务

课程介绍：

      对于中外资企业财税人员来说，出口退税的相关政策是他们在工作中一定会关心的重要课题，由于出口退税政策不断的出台和调整，使得企业财税人员往往在理解和执行上感到复杂及困难。如何使企业正确理解政策背后意义？企业如何有效及时的应对出口退税政策的出台与调整？

   本次活动希望通过对2013-14年国税局出台和调整的重要公告的梳理与解析，采用大量的实际案例，深入浅出的分析，启发企业的思路，使企业能更快更好的理解新政策，规避税收风险，并对企业在实际操作中反映的问题提供切实可行的筹划方法及对策。

本期价值要点：

l  2014年出口退税重要政策梳理，解析

l  出口退税深圳重点内容及企业关注风险点解读

l  案例分享：企业免抵退税筹划

同行的困惑：

l  我们集团公司有总公司和分公司，总分公司之间采购货物，分公司没有进出口经营权，所以总分公司互相签订代理协议，由总公司来代替分公司来做这个进出口业务。那分公司开具的委托出口货物证明有什么意义？

l  生产企业要根据免抵退税正式申报出口销售额来计算免抵退，不得免征和抵扣的税额填列在增值税申报表相应的栏次，他和原来的计算方法有本质变化，通过收集单证的部分来进行计算。我按照会计的原则来看的话，按照以前的原则它是比较符合权责发生制的要求的，现在似乎是按照一个类似于收付实现制的方法来操作，这个矛盾怎么解决呢？

l  总公司没有生产职能，采购原材料，分公司在异地是工厂，总公司把原材料代理分公司进行出口，分公司加工好产品，因为没有经营权，所以要由总公司来出口，问题是总公司自己没有生产的车间，总公司出口退税如何处理？

l  外资企业出口货物分直接出口及间接出口，请问：取得的国内进项税专用发票，转厂出口货物进项税额是否要转出？而直接出口的不需转出，为什么？依据是什么？

活动特邀分享嘉宾

普华永道(深圳)有限公司

黄家荣 税务总监 中国税务及商务咨询

黄家荣先生为其客户提供的服务主要包括税务咨询，税收筹划，投资架构及经营模式咨询，企业重组和并购税务处理，以及国内企业在上市过程中所涉及的税务问题研究。黄先生拥有现代服务业，制造业，金融保险业，房地产行业等各个方面的广泛税务和商业顾问经验。

Phyllis Lin 林荔英 中国税务及商务咨询经理 普华永道(深圳)有限公司

林小姐现为普华永道税务及商务咨询部经理，服务于许多不同行业，例如生产制造、贸易、 IT(技术研发、软件、信息系统等)、电信通讯、金融保险、房地产等。她为其国内、国际客户提供广泛的税务及商务咨询服务，包括税务合规代理，税务重组、税务投资架构筹划及经营模式咨询以及税务健康检查等服务，帮助客户提升其整体税负效率，提高企业集团整体的竞争力和表现。

企业观察员

瑞声声学科技(深圳)有限公司   出口退税负责人 林先生

深圳市比亚迪汽车有限公司财务部 梁先生

吉田拉链(深圳)有限公司税务主管 王小姐

流程安排

13:00 签到 

13:30-14:30 2014年出口退税重要政策总结

l  国家税务总局公告2014年第13号

l  国家税务总局公告2014年第20号

l  财政部 国家税务总局 海关总署公告2014年第29号

l  国家税务总局公告2014年第51号

14:30-15:15 深圳地区出口退(免)税常见问题解析

——生产企业已经申报的免抵退税，但事后发生的退运或改为免税以及征税的处理方式

——将生产企业进料加工出口货物统一改为“实耗法”，并基于海关加工贸易核销数据优化进料加工业务的流程

——配套成套产品的理解，外贸企业出口视同内销，征税货物申请开具出口货物转内销证明的具体要求

——外贸综合服务企业可申报退(免)税情形，要求&条件

——进(来)料受托加工复出口免征基金的要求及条件

——关于出口企业申报退(免)税提供收汇资料问题及出口企业类别情形

——关于对外提供零税率服务申报退(免)税的收款凭证问题

——关于开具《中标证明通知书》提供资料问题

15:15-15:30 茶歇

15:30-16:30 深圳地区近期出口退税重点内容解析及疑难解答

l  出口货物视同内销的相关问题(补税计算公式，进项税能否抵扣等)

l  关于“三来一补”、“来料加工”、“进料加工”、“一般贸易”的定义及税务上的区别

l  生产企业出口货物免抵退的实耗法与购进法的区别

l  申报免抵退相关问题处理

16:30-17:00 互动问答

17:00活动结束

本次活动主要涉及政策：

l  国家税务总局关于《出口货物劳务增值税和消费税管理办法》有关公告(国家税务总局公告2013年第12号)

l  国家税务总局关于出口企业申报出口货物退(免)税提供收汇资料有关问题的公告(国家税务总局公告2013年第30号)

l  《关于调整出口退(免)税申报办法的公告》(国家税务总局公告2013年第61号)

l  《关于出口货物劳务增值税和消费税有关问题的公告》(国家税务总局公告2013年第65号)

l  国家税务总局关于外贸综合服务企业出口货物退(免)税有关问题公告(国家税务总局公告2014年第13号)

l  国家税务总局关于逾期未办理的出口退(免)税可延期办理有关问题的公告(国家税务总局公告2014年第20号)

l  关于进(来)料受托加工复出口免征基金有关问题公告(财政部 国家税务总局 海关总署公告2014年第29号)

l  国家税务总局关于出口货物劳务退(免)税管理有关问题的公告(国家税务总局公告2014年第51号)

Back Ground

For allows foreign enterprise financial personnel, the export tax rebate policy is one of the important subjects in the work must be concerned about, due to the policy of export tax rebate policy and adjustment, make enterprise financial personnel are often complex and difficult to comprehend and execute. How to make the enterprise understanding meaning behind policy? Enterprise how to effectively and timely response to export tax rebate policy and adjustment?

The event hope through the issued 2013-14 years and adjust the relevant announcement of arranging and analyzing, by a large number of actual cases, a simple analysis, inspired by the idea of the enterprise, can make the enterprise faster and better understanding of the new policy, to evade tax risk, and reflects the problems in actual operation of the enterprise to provide the planning method and feasible countermeasures.

Key Point

l  Important export tax rebate policy in 2013

l  In 2014, the export tax rebate policy, parsing

l  Export tax rebates in Shenzhen and the important content of recent corporate concerns

Peer confused

l  Our group company has head office and branches, the total score between companies purchase goods, branch without management authority or import and export, so total company to sign an agency agreement with each other, by a corporation instead of a branch to do the import and export business. The branch of entrusted export goods proves that what's the point?

l  Production enterprises to avoid touch drawback is calculated according to avoid touch drawback tax official declaration of export sales, not the amount of tax exemption and deduction fill column in the VAT return corresponding bar, he has nature of change, and the calculation method of the original is calculated by collecting part of the documents. I according to the principle of accounting, according to the principle of before it is accord with the requirement of accrual basis, now seems to be in accordance with the method of a similar to cash accounting operations, how to solve this contradiction?

l  Corporation without production function, procurement of raw materials, subsidiary company is a factory in other cities, the company export agent of raw materials branch, branch processing good product, because there is no right, will have to be exported by the head office, so, the problem is the head office have no production workshop, corporation tax rebates on how to handle?

l  Foreign-invested enterprises to export goods direct and indirect export, the question is the domestic income tax invoices, turn factory input tax of export goods whether to turn out? And direct export does not need to turn out? Why? What’s the basis of it?

Speaker:

PWC Shenzhen

Agenda

13:00 Sign

13:30-14:30 Important export tax rebate policy in 2014

l  SAT Announcement [2014] NO.13

l  SAT Announcement [2014] NO.20

l  SAT Announcement [2014] NO.29

l  SAT Announcement [2014] NO.51

14:30-15:15 The common problems in export tax refund (exemption) in Shenzhen

——Manufacturers have avoid touch drawback to declare tax, but after the return or change to for tax exemption and tax treatment

——Unity will feed processing production enterprise of export goods instead of "real cost method", and based on customs processing trade cancel after verification data optimization process of feed processing business

——Enterprise information must be some declaration for export tax refund

——Supporting the understanding of the complete set of products, exports shall be regarded as the domestic foreign trade companies, export goods tax on goods for open to the specific requirements of the certificates to prove

——Integrated services of foreign trade enterprises can declare tax refund (exemption), requirements & conditions

——In (to) entrusted processing export shall be exempted from fund demands and conditions

——For export enterprises to declare tax refund (exemption) eci data problem and the export enterprise category

——About foreign investigation service declaration of tax refund (exemption) with the receipt of payment

15:15-15:30 Tea Break

15:30-16:30 In 2014, the export tax rebate policy interpretation

l  Export goods shall be regarded as consumption related issues (can input tax formula of duty exemption, deduction, ex.).

l  About some definition and the difference of tax

l  Production enterprise of export goods avoid touch drawback of the difference between the real consumption method and purchase method.

l  Avoid touch drawback related problem

16:30-17:00 Q&A

17:00 End

The activity mainly interpret policy

l  The state administration of taxation on the measures for the administration of the export goods labor value added taxes and consumption taxes related to a public announcement (SAT Announcement [2013] NO.12)

l  The state administration of taxation on export enterprise declaration of export goods tax rebate (exemption) the announcement of data related problems (SAT Announcement [2013] NO.30)

l  About the adjustment of export tax refund (exemption) the announcement of reporting procedures (SAT Announcement [2013] NO.61)

l  Exports of labor value added tax and consumption tax related issues announcement (SAT Announcement [2013] NO.65)

l  The state administration of taxation on comprehensive service of foreign trade enterprises to export commodity tax refund (exemption) issues related to public announcement (SAT Announcement [2014] NO.13)

l  The state administration of taxation on fails to handle export tax refund (exemption) can be extended to handle relevant issues of the announcement (SAT Announcement [2014] NO.20)

l  About in (to) entrusted processing export shall be exempted from fund issues related to public announcement (SAT Announcement [2014] NO.29)

l  The state administration of taxation on export goods services on the management of tax refund (exemption) of a public announcement (SAT Announcement [2014] NO.51)

F-Council近期举办过的“出口退税”相关活动回顾

2013年出口退(免)税政策梳理及典型案例分析

官方解读出口货物劳务新政——国家税务总局公告2013年第12号