Except for the seventh provisions of the circular on the policy of value-added tax and consumption tax on export goods (fiscal [2012] 39), the policy of exemption from value-added tax shall be implemented according to the following provisions.
The export goods services, which apply to the VAT tax exemption policy, refer to:
1. Goods stipulated in export enterprises or other units, specifically refers to:
(1) goods exported by small scale VAT taxpayers.
(2) contraceptives and utensils, old books and old books.
(3) software products. Its specific scope refers to the "9803" goods in the first four places of the customs tax code.
(4) goods containing gold and platinum, diamonds and their ornaments. Its specific scope is found in Annex 7.
(5) cigarettes exported from the state plan. Its specific scope is found in Annex 8.
(6) the equipment that has been used. The specific scope refers to the equipment that has not been acquired at the time of purchase, VAT invoice, customs import VAT special payment book, but the other related documents are complete.
(7) goods entrusted to the export by non export enterprises.
(8) non - view and self - produced goods exported by non - listed production enterprises.
(9) agricultural producers own agricultural products [the specific scope of agricultural products is carried out according to the provisions of the tax scope of agricultural products (fiscal, tax [1995] 52)].
(10) the export duty free goods stipulated by the Ministry of finance of oil painting, peanut kernels, black soya beans and the State Administration of taxation.
(11) foreign trade enterprises obtain the goods of ordinary invoices, vouchers for acquisition of waste materials, purchase of invoices for agricultural products and non tax revenue instruments of government.
(12) the goods for processing the reproduced mouth.
(13) the special area of the special area of the goods in the special area.
(14) in the way of settlement, the export enterprises in the border area will export to the border area's general trade and small border trade export goods from the frontier ports of the provinces (autonomous regions).
(15) the goods exported from the customs in the way of tourist shopping.
2. Export enterprises or other units regard the following goods as export goods as follows:
(1) duty-free goods sold by duty-free stores approved by the state [including import duty-free goods and goods that have already been retreated (exempt) tax).
(2) the enterprises in the special area provide the repair and repair services for the units or individuals abroad.
(3) the sale of goods within a special area between the enterprises in the same special area and in different special areas.
3. Export enterprises or other units have not declared or failed to fill in the export goods services of VAT (exemption tax vouchers) in accordance with the regulations.
Specifically, it refers to:
(1) the export goods services which have not been declared for VAT (Exemption) tax are not declared within the period stipulated by the State Administration of taxation.
(2) not to declare the export goods service of the certificate of the agency export goods within the prescribed time limit.
(3) the value added tax refund (Exemption) tax has been declared, but not exported to the tax authorities within the time limit stipulated by the State Administration of taxation.
For export goods and services that are applicable to VAT exemption policy, export enterprises or other units can abandon tax exemption in accordance with the relevant provisions of the current value added tax, and pay VAT according to the seventh provision of the circular.
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