Dafabet reviews

1. Background of the “Announcement”

In accordance with the follow-up work arrangements for deepening the value-added tax reform，Combined with the Ministry of Finance Notice of the State Administration of Taxation on Unifying Standards for Small-Scale Value-Added Taxpayers" (Finance and Taxation [2018] No. 33)、"Announcement of the State Administration of Taxation on Unifying Standards for Small-Scale Taxpayers and Certain Value-Added Tax Issues" (State Administration of Taxation Announcement No. 18, 2018) and the current regulations on export tax refund (exemption)，In view of the export tax refund (exemption) issues involved in the transfer of registration from general taxpayers to small-scale taxpayers (hereinafter referred to as "re-registered taxpayers")，The State Administration of Taxation has formulated the "Announcement of the State Administration of Taxation on Unifying the Standards for Small-scale Taxpayers and Issues Concerning Export Tax Refunds (Exemptions)" (hereinafter referred to as the "Announcement")。

2. Interpretation of the main contents of the “Announcement”

(1) How to handle tax refund (exemption) for the export business of a re-registered taxpayer during the general taxpayer period

Article 1 of the "Announcement" clarifies that the re-registered taxpayer exports goods and services subject to the VAT refund (exemption) dafabet online betting websitepolicy during the general taxpayer period、Occurrence of cross-border taxable activities subject to zero VAT rate (hereinafter referred to as exported goods and services、Service)，You can continue to apply for tax refund (exemption) in accordance with the current regulations。Export goods and services of the transfer-registered taxpayer from the next period on the transfer registration date、Service，VAT exemption policy applies，VAT returns should be made in accordance with the relevant regulations for small-scale taxpayers。

At the same time，Article 1 of the "Announcement" distinguishes different export businesses，Clearly exported goods and services、Principles for determining the time of services: goods and services that are exported to the customs declaration，Subject to the export date indicated on the customs declaration form for export goods;Goods that are not declared for export sales、Cross-border taxable behavior applicable to zero-rated VAT occurs，Subject to the issuance time of export invoice or ordinary invoice;Goods exported by export enterprises or other units in the bonded area and goods exported through the bonded area，Subject to the export date indicated on the outbound cargo registration list issued by the customs when the goods leave the country。

　For example，Export enterprise A (with one month as one tax period) applied to the tax authorities for registration as a small-scale taxpayer on May 10, 2018，In accordance with Article 1 of the "Announcement"，Goods exported by Company A before May 31, 2018 (the export date indicated on the customs declaration form is before May 31, 2018)，Applicable dafabet live casinovalue-added tax refund (exemption) policy，After transferring registration, you can still continue to apply for export tax refund (exemption) according to the current regulations。The goods declared for export by this enterprise after June 1, 2018 (the export date indicated on the customs declaration form is after June 1, 2018)，Change to apply tax exemption policy，VAT returns should be processed in accordance with the relevant regulations for small-scale taxpayers。

(2) How to deal with the input tax amount and the end-of-period retained tax credit that have not yet been claimed for deduction by the transfer-registered taxpayer

《Announcement》Article 2、Article 3 is clear，Re-registered taxpayer’s export goods and services during the general taxpayer period、Service，The input tax amount and the period-end retained tax credit that have not yet been declared for deduction or tax refund exemption，Can continue to participate in the calculation of export tax refund (exemption)。

(3) How to confirm the input tax that has not yet been declared for deduction

《Announcement》Article 2、Article 3 is clear，The amount of input tax that has not yet been claimed for deduction or tax refund exemption，Should comply with the relevant provisions of Article 4, Paragraph 2 of the State Administration of Taxation Announcement No. 18 of 2018。Special customs import value-added tax payment form used to declare tax exemption and refund，Re-registered taxpayers do not apply for electronic information audit and comparison，Should be inquired by the competent tax authority，Confirm that the electronic information is consistent with the customs import value-added tax special payment note and has not been used for tax deduction or refund。

dafabet casino mobile app(4) Adjustments on “taxes payable – input tax to be deducted”

Article 2 of the "Announcement" is clear，Re-registered taxpayers shall apply for export tax refund (exemption) in accordance with Article 1, Paragraph 1 of the Announcement、Return of shipment occurs，And the circumstances mentioned in Article 5 of the State Administration of Taxation Announcement No. 18 of 2018，Need to adjust "Tax payable - input tax to be deducted"，It is necessary to accurately calculate its changes。

(5) Changes in filing for export tax refund (exemption)

Article 4 of the "Announcement" is clear，Re-registered taxpayer’s export goods and services during the general taxpayer period、After the tax refund (exemption) involved in the service is settled，Reformation of export tax refund (exemption) should be handled with the competent tax authorities in accordance with current regulations。If the re-registered taxpayer entrusts a foreign trade comprehensive service enterprise (hereinafter referred to as the "comprehensive service enterprise") to handle the tax refund，After the tax authority in charge of the comprehensive service enterprise settles the tax refund for the transfer-registered taxpayer to the comprehensive service enterprise in accordance with regulations，Re-registered taxpayers should handle the withdrawal of entrusted tax refund filing in accordance with regulations。

(6) Regarding re-registering taxpayers as general taxpayers

Article 5 of the "Announcement" is clear，Re-registered taxpayer as a general taxpayer again，Should be compared with export enterprises or other units that have new export tax refund (exemption) business，Declaring for export tax refund (exemption)。