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10月1日迎来又一波税负利好 涉增值税、消费税免

作者:admin  日期:2018-11-17 15:55  人气:
10月1日迎来又一波税负利好 涉增值税、消费税免税
 
In October 1st, we welcome another wave of tax burden involving value-added tax and consumption tax exemption.
 
 
 
电子商务零售出口企业10月1日迎来又一波税负利好,涉及增值税、消费税免税等方面。
 
E-commerce retail export enterprises ushered in another wave of favorable tax burden on October 1, involving VAT, consumption tax exemption and so on.
 
 
 
财政部、国家税务总局、商务部、海关总署日前联合发文明确,对跨境电子商务综合试验区电商出口企业出口未取得有效进货凭证的货物,同时符合下列条件的,试行增值税、消费税免税政策。
 
Recently, the Ministry of Finance, the State Administration of Taxation, the Ministry of Commerce and the General Administration of Customs jointly issued a policy of tax exemption for VAT and consumption tax if they export goods that have not obtained valid purchase certificates to the e-commerce export enterprises in the cross-border comprehensive experimental area of e-commerce.
 
 
 
 
 
第一,电子商务出口企业在综试区注册,并在注册地跨境电子商务线上综合服务平台登记出口日期、货物名称、计量单位、数量、单价、金额。第二,出口货物通过综试区所在地海关办理电子商务出口申报手续。第三,出口货物不属于财政部和税务总局根据国务院决定明确取消出口退(免)税的货物。
 
First, e-commerce export enterprises are registered in the comprehensive test area, and the export date, goods name, measurement unit, quantity, unit price and amount are registered in the cross-border e-commerce online comprehensive service platform. Second, the export goods handled the export declaration procedure of e-commerce through the Customs at the location of the comprehensive test area. Third, the export goods do not belong to the goods that the Ministry of Finance and the General Administration of Taxation explicitly cancel the export tax rebate (exemption) in accordance with the decision of the State Council.
 
 
 
通知明确,海关总署定期将电子商务出口商品申报清单电子信息传输给国家税务总局。各综试区税务机关根据国家税务总局清分的出口商品申报清单电子信息加强出口货物免税管理。
 
The circular clearly states that the General Administration of Customs regularly transmits electronic information on the declaration list of export commodities for electronic commerce to the State Administration of Taxation. The tax authorities in the comprehensive test areas shall strengthen the tax-free management of export goods according to the electronic information of the declaration list of export commodities cleared by the State Administration of Taxation.
 
 
 
通知指出,具体免税管理办法由省级税务部门商财政、商务部门制定。各综试区建设领导小组办公室和商务主管部门应统筹推进部门之间的沟通协作和相关政策落实,加快建立电子商务出口统计监测体系,促进跨境电子商务健康快速发展。
 
The circular points out that the specific tax exemption management measures shall be formulated by the provincial taxation department, the financial and commercial departments. The offices of construction leading groups and competent commercial departments in the comprehensive test areas should coordinate the promotion of communication and cooperation between departments and the implementation of relevant policies, accelerate the establishment of statistical monitoring system for e-commerce exports, and promote the healthy and rapid development of cross-border e-commerce.

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