(1) Specific content of the export tax rebate (exemption) policy 1. The export tax rebate scope is relatively extensive, including all export products and services. Export products refer to products that are declared to leave the country. Export services refer to services provided to non-residents or foreign companies and consumed abroad, such as export design software. For export products and services, it is necessary not only to refund the taxes on the raw materials and components consumed, but also to refund the tax paid on the value of the fixed assets it contains.
2. There are no restrictions on tax refunders. Taxpayers in the country will be given tax rebates for export trade.
3. The tax rate for calculating export tax rebates is the same as the tax rate for taxation. Chile's VAT rate is 18%, and special consumption tax rates are 2.5-20% for different products, a total of eight grades. The basic tax rate for Argentina’s VAT is 18%, and that for electricity and natural gas is 27%. Other domestic indirect taxes are tax rates set by the states themselves, and the rate of tax refunds is determined by the Taxation Administration according to different products. The tariff rate for the two countries is 0-20%.
4. After exporting products and services, enterprises apply for tax rebates to the tax bureau and customs on the basis of purchase invoices and customs declaration documents. In addition to the above provisions, Chile also has two special provisions: First, it requires companies to provide bank settlement documents (which are allowed 180 days after the tax refund is allowed); Second, the franchise tax refund in advance is mainly due to large investment and long payback period. Business.
5. Establish a special export tax refund agency. From Chile and Argentina to the General Administration of Taxation, down to the provincial, district and taxation offices have set up special tax refund management agencies.
6, export tax rebate implementation of budget management. The two countries have set a separate budget for fiscal tax rebates on export tax rebates, but the binding force is not strong.
(II) Administrative Measures for Tax Refund (Exemption) of Exported Goods The export tax rebate system of Chile and Argentina includes three aspects: First, the refund of value-added tax, the second is the return of other domestic indirect taxes, and the third is the return of import duties. Basically, both countries implement the "first retreat" approach.
There are mainly two kinds of refund methods for VAT: First, when manufacturers purchase raw materials and parts for the production of export products, the raw materials and parts must first be taxed, and after the products are exported, the raw materials that should be returned from their export products Taxes on components and parts have first been deducted from the taxable amount of domestic sales of the manufacturer's products, which are refundable if they are not deducted. Second, products purchased by traders for export must also be subject to tax at the time of acquisition, and the products must be exported. After that, it will be directly refunded according to the tax payment listed in its purchase invoice.
Other domestic indirect tax refunds can be exempted directly from the production process if they are manufactured by the manufacturer. If it is a trader exporting products, it should also pay taxes first in the acquisition process, and then refund after the products are exported.
Two methods of import tariff tax refund and bonded: First, the tax refund method, that is, the company's imports of raw materials, parts and components in accordance with the first to impose import duties. After exporting processed products, the customs shall calculate the percentage of imported raw materials and parts and the original tax payment documents contained in the export products approved by the relevant departments and calculate the refund tariffs; the second is the bonded method, ie, the raw materials and parts imported by the company shall be registered at the customs. No customs duties will be imposed first. After the customs has granted tax relief, the company will process the finished product export within 180 days. The customs shall calculate the bonded quantity of imported products based on the proportion of imported raw materials and components contained in the export products approved by relevant departments. Late write-off will be severely punished.
2. There are no restrictions on tax refunders. Taxpayers in the country will be given tax rebates for export trade.
3. The tax rate for calculating export tax rebates is the same as the tax rate for taxation. Chile's VAT rate is 18%, and special consumption tax rates are 2.5-20% for different products, a total of eight grades. The basic tax rate for Argentina’s VAT is 18%, and that for electricity and natural gas is 27%. Other domestic indirect taxes are tax rates set by the states themselves, and the rate of tax refunds is determined by the Taxation Administration according to different products. The tariff rate for the two countries is 0-20%.
4. After exporting products and services, enterprises apply for tax rebates to the tax bureau and customs on the basis of purchase invoices and customs declaration documents. In addition to the above provisions, Chile also has two special provisions: First, it requires companies to provide bank settlement documents (which are allowed 180 days after the tax refund is allowed); Second, the franchise tax refund in advance is mainly due to large investment and long payback period. Business.
5. Establish a special export tax refund agency. From Chile and Argentina to the General Administration of Taxation, down to the provincial, district and taxation offices have set up special tax refund management agencies.
6, export tax rebate implementation of budget management. The two countries have set a separate budget for fiscal tax rebates on export tax rebates, but the binding force is not strong.
(II) Administrative Measures for Tax Refund (Exemption) of Exported Goods The export tax rebate system of Chile and Argentina includes three aspects: First, the refund of value-added tax, the second is the return of other domestic indirect taxes, and the third is the return of import duties. Basically, both countries implement the "first retreat" approach.
There are mainly two kinds of refund methods for VAT: First, when manufacturers purchase raw materials and parts for the production of export products, the raw materials and parts must first be taxed, and after the products are exported, the raw materials that should be returned from their export products Taxes on components and parts have first been deducted from the taxable amount of domestic sales of the manufacturer's products, which are refundable if they are not deducted. Second, products purchased by traders for export must also be subject to tax at the time of acquisition, and the products must be exported. After that, it will be directly refunded according to the tax payment listed in its purchase invoice.
Other domestic indirect tax refunds can be exempted directly from the production process if they are manufactured by the manufacturer. If it is a trader exporting products, it should also pay taxes first in the acquisition process, and then refund after the products are exported.
Two methods of import tariff tax refund and bonded: First, the tax refund method, that is, the company's imports of raw materials, parts and components in accordance with the first to impose import duties. After exporting processed products, the customs shall calculate the percentage of imported raw materials and parts and the original tax payment documents contained in the export products approved by the relevant departments and calculate the refund tariffs; the second is the bonded method, ie, the raw materials and parts imported by the company shall be registered at the customs. No customs duties will be imposed first. After the customs has granted tax relief, the company will process the finished product export within 180 days. The customs shall calculate the bonded quantity of imported products based on the proportion of imported raw materials and components contained in the export products approved by relevant departments. Late write-off will be severely punished.
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