Implementation Of Foreign Trade Policy And Enhancement Of Export Tax Rebate Are Expected To Be Realized.

To promote

Steady growth, quality and efficiency, and the policy of promoting foreign trade growth in the second half of this year will be tightened up.

The executive meeting of the State Council, which was held in August 16th, decided that the next step should be to increase the implementation of existing policies and promote stable and stable recovery of imports and exports, including speeding up the export tax rebate.

According to the researchers, at present, because of the resistance tendency towards globalization and multilateralism in many countries, trade protectionism is on the rise, and trade barriers have been increasing in many countries and regions, resulting in the uncertainty of China's foreign trade development and the pressure on foreign trade downward.

Recently, several opinions issued by the State Council on promoting the stability of foreign trade have also put forward the principle of optimizing the export tax rebate rate structure, and the tax rebate for the mechanical and electrical products such as cameras, cameras, internal combustion engines and so on, so as to ensure timely and full tax rebates and crack down on fraudulent tax rebates.

We should improve the classified management of export tax rebates, gradually increase the proportion of enterprises with export tax rebates, and give play to the exemplary and leading role of a good type of enterprises.

The "opinion" calls for the implementation of the charging list system and the port charging and charging method.

We should focus on breaking monopoly, strengthen supervision on fees and charges, and establish a mechanism to combat illegal fees.

We should intensify the investigation and handling of the charge of e-government platform, and conduct a comprehensive examination of the e-government platform of customs, entry exit inspection and quarantine, taxation, business and other departments.

Reasonable regulation of port, insurance, pportation, banking and other charges to support the development of the real economy.

We will accelerate the incorporation of cargo port charges into port construction fees.

If the export of electrical and electronic products meets policy requirements, they can be exempt from the disposal fund of waste electrical and electronic products according to the regulations.

At the same time, in July this year, the State Administration of Taxation revised and promulgated the "classified management measures for export tax-free enterprises" as the "new method". Since September 1st, the export tax exemption enterprises have been divided into four categories, targeted implementation of differentiated management and service measures, improving management efficiency and speeding up the progress of tax rebates. The export tax refund procedures will be completed within 5 working days for qualified export enterprises.

The time limit for examination and approval of tax rebates for the two and three categories of enterprises will be shortened to 20 working days and 10 working days and 15 working days respectively.

Overall, the overall progress of export tax rebate has been further accelerated.

The new method classifications and standards for export enterprises are further refined and clear, and the export tax rebate enterprises can be divided into four categories through the following aspects: tax credit level, tax compliance, net assets and so on. Targeted differentiated management and services should be targeted to improve management efficiency, speed up the progress of tax rebates, and give full play to the role of export tax rebates in promoting foreign trade.

Li Wanfu, director of the Taxation Research Institute of the State Administration of Taxation, believes that the new method distinguishes production enterprises, foreign trade enterprises and foreign trade comprehensive service enterprises according to different foreign trade formats, sets up the evaluation criteria for a group of enterprises separately, and improves the pertinence of the classification standards.

Export enterprises are rated as a category of enterprises requiring tax credit grade A or B level, and a relatively complete export tax rebate risk control system has been established. In the past 3 years, no special invoices for value-added tax or other value-added tax deduction certificates or fraudulent export tax rebates have occurred.

In light of the characteristics of light assets in foreign trade comprehensive service enterprises, the requirement of net assets ratio is reduced from original to over 100% to more than 30%. At the same time, the category of credit management of Customs enterprises is classified as high-level certification enterprise or general certification enterprise, and the classification management level of foreign exchange management is Grade A.

In particular, the identification of foreign trade comprehensive service enterprises.

It fully reflects the state's support for the development of new formats of foreign trade.

According to the insiders, the new approach will tilt the service resources to a large class of export enterprises to the maximum extent, simplify the processing time and simplify the procedures, give full play to the enthusiasm of enterprises and give play to the exemplary and leading role of a group of enterprises, so as to promote the stabilization of foreign trade.