Expanded scope of RMB settlement and tax exemption

The State Administration of Taxation reported on April 6 that the Ministry of Finance and the State Administration of Taxation jointly issued a document recently stating that the current Yunnan border small-scale trade export goods will be extended to the border provinces (autonomous regions) and neighboring countries with the RMB settlement and exemption (exemption) tax policy. General trade and pilot.

According to the relevant notice, all export enterprises registered in the administrative regions of Inner Mongolia, Liaoning, Jilin, Heilongjiang, Guangxi, Xinjiang, Tibet, Yunnan (autonomous region) are exported from the designated ports of the land to the border by general trade or border small-scale trade. If the goods are adjacent to the country and the bank transfer is settled in RMB, the full refund policy for the tax refund shall be available.

The foreign exchange administration department issues a verification form for the export of foreign exchange for the above goods. When an enterprise declares customs customs, it shall provide a verification form for export receipt and collection. If the enterprise fails to provide the export receipt verification form in a timely manner and affects the enterprise's foreign exchange verification and export tax rebate, the enterprise shall be responsible for it.

Goods exported by means of RMB cash settlement do not enjoy the export tax rebate policy. The notice will be implemented as of March 1, 2010. The specific execution time shall be subject to the export time indicated by the customs on the export goods declaration form (exclusive for export tax rebate).