ustoms declaration form and processing trade registration manual
cancelled by the customs and foreign exchange collection documents. If
they are not concelled within the prescribed time limit, the tax
authorities in charge of export tax refund and the customs and the
relevant tax authorities shall levy taxes overdue and give the aforesaid
enterprise punishment.
21. In importing raw materials and parts for resale to other processing
enterprises at reduced rate for use in the processing trade, an
exporting enterprise shall fill in the "Form for Declaration of
Processing Trade with Supplied Materials" and, after the form is affixed
with the seal of the tax authorities in charge of export tax refund,
submit it to the tax collection organizations in charge, which shall
compute the tax amount for the raw materials and parts sold according to
the prescribed tax rate when producing special value-added tax invoices.
The tax authorities in charge of the exporting enterprise shall not levy
the tax amount specified in the sales invoice, but will deduct the
amount from the export tax refund when the exporting enterprise goes
through the export tax refund procedure.
The tax refund for re-export of materials processed shall be computed in
the following formula:
Export refund = refundable amount - the amount of tax payable for
selling import materials and parts
The amount of tax payable for selling materials and parts = amount from
sales of imported materials and parts * tax rate - taxes levied by the
customs on the imported materials and parts.
These provisions do not apply to foreign funded enterprises which sell
materials and parts imported for use in their processing trade. They
shall pay value-added tax and consumption tax according to the
provisions on value-added tax and consumption tax and go through the
export tax refund procedures after the processed goods are exported.
22. Enterprises empowered to handle the export of cigarettes covered by
State export plans shall be exempt from value-added tax and consumption
tax according to the following provisions. But value-added tax and
consumption tax shall be levied for exporting cigarettes not covered by
State plans.
(1) In procuring cigarettes for export from cigarette factories,
exporting enterprises shall get the "Certificate for Purchasing Export
Cigarettes Tax-Free" from the local tax authorities in charge of export
tax refund and give it to the cigarette factories, which shall go
through the tax exemption procedures with the tax collection organs in
charge. Cigarette factories shall sell to exporting enterprises the
cigarettes which have been approved tax-free at prices containing no
consumption and value-added taxes.
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