Policy stipulation
1. Differential taxation.
★ Annex 2 of the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Incorporating Railway Transportation and Postal Services into the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065 438+03] 106) makes it clear that the average taxpayer in the pilot taxpayers provides international freight forwarding services, and the balance after deducting the international transportation fees paid to international transportation enterprises is sales.
2. tax exemption.
★ Annex 3 of Caishui [20 13] 106 clearly states that offshore service outsourcing provided by pilot taxpayers from 20 14 1 81231,and
★ Annex 4 of Caishui [20 13] 106 clearly states that the following taxable services provided by domestic units and individuals are exempt from VAT, except for those provided by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China where zero VAT rate is applicable: (1) Engineering survey and exploration services for overseas projects and mineral resources. (2) Conference and exhibition services of conference and exhibition venues abroad. (3) warehousing services with overseas storage locations. (4) Lease service of tangible movable property using the subject matter overseas. (5) Postal services and delivery services provided for export goods. (6) Distribution and broadcasting services of radio, film and television programs (works) provided overseas. (seven) international transportation services that meet the requirements of Article 1 (1) of these Provisions, but do not meet the requirements of Article 1 (2). (eight) transport services in Hong Kong, Macao and Taiwan that meet the requirements of the first paragraph of Article 2 of these Provisions but do not meet the requirements of the second paragraph of Article 2. (9) The following taxable services provided to overseas units: 1. Technology transfer services, technical consulting services, contract energy management services, software services, circuit design and testing services, information system services, business process management services, trademark copyright transfer services, intellectual property services, logistics auxiliary services (except warehousing services and receiving and dispatching services), certification services, authentication services, consulting services, radio, film and television programs. However, it does not include: contract energy management services of the subject matter of the contract in China, domestic goods or real estate certification services, appraisal services and consulting services. 2. Advertising services for placing advertisements overseas.
3. Zero tax rate.
★ Annex 4 of Caishui [20 13] 106 clearly stipulates that the international transportation services provided by domestic units and individuals, research and development services and design services provided by overseas units, and transportation services provided by Hong Kong, Macao and Taiwan shall be subject to zero VAT rate. Domestic units or individuals provide travel rental services. If the leased vehicle is used for international transport services and Hong Kong, Macao and Taiwan transport services, the lessor shall apply for zero VAT rate according to the regulations.
★ The Supplementary Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Zero-rate VAT Policy for International Waterway Transportation (Cai Shui [2014] No.50) stipulates that the zero-rate VAT policy is applicable to domestic units and individuals who have obtained the Registration Certificate for International Liner Shipping Business or the Waterway Transport License for International Passenger and Freight Transportation and provided international transportation services through waterway transportation.
★ the State Council's Opinions on Promoting the Integrated Development of Cultural Creative and Design Services and Related Industries (Guo Fa [2065 438+04] 10No.) stipulates that the export of cultural services included in the scope of VAT collection shall be subject to zero VAT rate or tax exemption.
★ The Notice of the General Office of the State Council on Printing and Distributing Two Provisions on the Transformation of Operating Cultural Institutions into Enterprises and Further Supporting the Development of Cultural Enterprises in the Cultural System Reform (Guo Ban Fa [20 14] 15) stipulates that the export of cultural products encouraged by the state shall be subject to zero VAT rate or tax exemption.
★ The Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China (No.43 of Caishui [2065438+04]) clearly states that domestic units and individuals providing telecommunication services to overseas units are exempt from VAT.
skill
When the pilot taxpayer deducts the price from the total price and extra-price expenses, it shall obtain valid vouchers that comply with laws, administrative regulations and the provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Otherwise, it shall not be deducted.
Offshore service outsourcing refers to the information technology outsourcing service (ITO), technical business process outsourcing service (BPO) or technical knowledge process outsourcing service (KPO) provided overseas by the pilot taxpayers or their directly subcontracted enterprises according to the entrustment contract signed with overseas units (details of offshore service outsourcing service are attached).
Domestic units and individuals provide zero-rate VAT taxable services. Where the simple tax calculation method is applicable, the VAT exemption method shall be implemented. Where the general tax calculation method of value-added tax is applicable, the production enterprise shall implement the tax exemption and refund method, and the export of R&D services and design services purchased by foreign trade enterprises shall implement the tax exemption and refund method. The export of R&D services and design services developed by foreign trade enterprises is regarded as the production enterprises and their export goods.
Tax refund (exemption) shall be implemented in accordance with the relevant provisions of the Administrative Measures for Tax Refund (Exemption) of Taxable Services with Zero VAT Rate (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo.1KLOC-0/2004) and the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Export Tax Refund (Exemption) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 15).
business tax
Policy stipulation
★ Article 8 of the Provisional Regulations on Business Tax stipulates that insurance products provided by domestic insurance institutions for export goods shall be exempted from business tax.
★ The Notice of the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China on Several Tax Policies for Supporting the Development of Cultural Enterprises (Caishui [2009] No.31) stipulates that the income obtained by cultural enterprises from overseas performances shall be exempted from business tax.
★ Article 3 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Certain Tax Exemption Policies for Personal Financial Commodity Transactions (Caishui [2009]11No.) stipulates that domestic units or individuals providing construction, cultural and sports (except broadcasting) services abroad are temporarily exempt from business tax.
★ Article 1 of State Taxation Administration of The People's Republic of China's Notice on Business Tax on International Telecommunication Business (Guo [2010] No.300) stipulates that the income obtained by units or individuals from renting overseas telecommunication network resources (including overseas circuits, submarine cables, satellite transponders, etc.) is not included in the business tax, and business tax is not levied.
★ The Notice of People's Republic of China (PRC) Ministry of Finance and State Taxation Administration of The People's Republic of China on the Policy of Exempting Business Tax from Shenzhen Qianhai International Shipping Insurance Business (Caishui [2010]15No.) stipulates that insurance companies registered in Shenzhen will be exempted from business tax as of 201/kloc-0+0.
★ the State Council's Reply on the Construction Planning of the Core Functional Area of Tianjin Shipping Center (Guo Han [201] No.51) stipulates that the income of shipping enterprises registered in Dongjiang Bonded Port Area engaged in maritime international shipping business shall be exempted from business tax from August 201KLOC-0/year. Income from international shipping insurance business of insurance enterprises registered in Tianjin shall be exempted from business tax.
★ The Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Business Tax Policy of Pingtan Comprehensive Experimental Zone in Fujian Province (Cai Shui [2012] No.60) stipulates that the income obtained by insurance enterprises registered in Pingtan from providing international shipping insurance services for enterprises registered in Pingtan shall be exempted from business tax.
★ Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Exemption of Business Tax for Seafarers (Cai Shui [2012] No.54) stipulates that seafarers and other services provided by domestic units are exempt from business tax. Other services exempted from business tax include the supervision of construction projects with overseas as the target; Personnel management services provided to overseas units in the form of foreign labor service cooperation, which completely occur overseas.
★ the State Council's Opinions on Promoting the Integrated Development of Cultural Creative and Design Services and Related Industries (Guo Fa [2065 438+04] 10) stipulates that the export of cultural services encouraged by the state shall be exempted from business tax.
skill
Seafarers' overseas service refers to the services such as ship driving and ship management provided by seafarers belonging to their employees sent by domestic units for overseas units or individuals. Foreign labor service cooperation refers to the activities that domestic units sign labor service cooperation contracts with overseas units, and organize and assist China citizens to work abroad according to the contracts.
The specific scope of cultural products and services encouraged by countries enjoying preferential tax policies shall be determined by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China jointly with relevant departments.
export rebate
Policy stipulation
★ Item (2) of Article 1 of the Notice of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Export Value-added Tax and Consumption Tax Policies for Goods and Services (Cai Shui [2012] No.39) stipulates that foreign contracted projects are regarded as export business, and you can apply for tax refund as required.
★ The Notice of the Ministry of Finance, the General Administration of Customs and State Taxation Administration of The People's Republic of China on Launching the Pilot Policy of Export Tax Refund for Financial Leasing Goods in China (Caishui [2014] No.62) stipulates that financial leasing enterprises, financial leasing companies and their established project subsidiaries (hereinafter referred to as financial leasing lessors) are leased to overseas lessees by means of financial leasing with a lease term of more than 5 years (including 5 years), and actually leave the country after customs declaration.
skill
The document Caishui [2065438+02] No.39 is divided into two situations, one is the second-hand equipment that has not been deducted from the export input tax, and the other is the second-hand equipment that has been deducted from the export input tax. Tax refund shall be implemented in accordance with relevant regulations.
The Measures for the Administration of Value-added Tax and Consumption Tax on Exported Goods and Services (State Taxation Administration of The People's Republic of China Announcement No.2012 No.24) stipulates that an enterprise shall collect all relevant vouchers and electronic information during the VAT tax declaration period from the month after the goods are declared for export to April 30 of the following year, and apply to the competent tax authorities for VAT refund (exemption) and consumption tax refund on exported goods. Overdue, shall not declare tax refund (exemption).
Tax refund (exemption) for export goods shall be in accordance with the Administrative Measures for Value-added Tax and Consumption Tax on Export Goods and Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.24) and the Regulations on Value-added Tax on Export Goods and Services in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Announcement on Issues Related to the Measures for the Administration of Consumption Tax (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2065448+02, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement on Adjusting the Declaration Method of Export Tax Refund (Exemption) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2013 No.61), People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement on Value-added Tax on Export Goods and Services, Announcement on Issues Related to Consumption Tax (Announcement No.65 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 13) and State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)