According to Chinese government network news, recently, the State Administration of Taxation issued a "financial lease of goods export tax rebate management approach" (the "management approach"), will enjoy export tax rebate policy financial leasing companies to expand the scope of the former national finance leases within the Dongjiang Bonded Port Area The enterprise has also clarified that the financial leasing enterprises handle the qualifications, declarations, and audits of refund (exemption) tax, and further facilitate taxpayers.
Beginning July 1, 2012, Tianjin Dongjiang Bonded Port pilot financial leasing goods export tax rebate policy, State Administration of Taxation issued "Tianjin Dongjiang Bonded Port financing lease of goods export tax rebate management approach", the declaration of financial leasing tax rebates, review and other management were defined. September 1 this year, the Ministry of Finance, General Administration of Customs, State Administration of Taxation [microblogging] joint notice, the current finance lease goods in Tianjin Dongjiang Bonded Port pilot of the export tax rebate policy to expand the implementation of national unity. In order to facilitate the implementation of taxpayers and tax authorities, the State Administration of Taxation has formulated the "Administrative Measures".
"New" management approach "based on a supplement and improve and expand the export tax rebate policy to enjoy financial leasing enterprise-wide." "In the original" Tianjin Dongjiang Bonded Port financing lease of goods export tax rebate management approach Taxation of goods and The relevant person in charge of the Labor and Taxation Department said.
The "Administrative Measures" consists of 4 chapters and 16 articles, and clearly stipulates the work of tax registration, refund (exemption) tax qualification management, tax refund declaration, and audit management. The "Administrative Measures" clarify that the financial leasing lessor can declare the export tax rebate of the financial leasing goods after the local competent tax bureau of the locality handles the tax registration and the export tax refund (exemption) tax qualification. When handling the procedures for the determination of tax refund (exemption), in addition to the information required for the general refund (exemption) tax determination, it shall also provide the financial lease contract and the qualification certificate for the financial leasing business. If a financial lease contract has been signed before the issuance of the Administrative Measures, the competent tax refund tax authority may complete the certification procedures.
Different from the “Tianjin Dongjiang Bonded Port Area Financial Leasing Goods Export Tax Refund Management Measuresâ€, the “Administrative Measures†require enterprises to declare the financial leased goods under different financing lease contracts when reporting the export tax rebate for financial leased goods. And fill in the “RZZL†logo in the “Refund (Exemption) Tax Business Type†column of the declaration schedule.
The relevant person in charge of the Department of Goods and Services Tax of the State Administration of Taxation introduced that the Administrative Measures shall be implemented as of October 1, 2014, and shall be subject to the export date indicated on the export goods declaration form (exclusive for export tax rebate). The financial leasing of offshore engineering structures shall be subject to the invoice date issued by the financial leasing lessor when the first rent is received.
It is reported that as of June 2014, Tianjin Dongjiang Bonded Port Area has handled a total of 223 million yuan in tax rebates for financing leased goods (including 141 million yuan for taxable export goods and 0.82 billion yuan for financial leases).
Beginning July 1, 2012, Tianjin Dongjiang Bonded Port pilot financial leasing goods export tax rebate policy, State Administration of Taxation issued "Tianjin Dongjiang Bonded Port financing lease of goods export tax rebate management approach", the declaration of financial leasing tax rebates, review and other management were defined. September 1 this year, the Ministry of Finance, General Administration of Customs, State Administration of Taxation [microblogging] joint notice, the current finance lease goods in Tianjin Dongjiang Bonded Port pilot of the export tax rebate policy to expand the implementation of national unity. In order to facilitate the implementation of taxpayers and tax authorities, the State Administration of Taxation has formulated the "Administrative Measures".
"New" management approach "based on a supplement and improve and expand the export tax rebate policy to enjoy financial leasing enterprise-wide." "In the original" Tianjin Dongjiang Bonded Port financing lease of goods export tax rebate management approach Taxation of goods and The relevant person in charge of the Labor and Taxation Department said.
The "Administrative Measures" consists of 4 chapters and 16 articles, and clearly stipulates the work of tax registration, refund (exemption) tax qualification management, tax refund declaration, and audit management. The "Administrative Measures" clarify that the financial leasing lessor can declare the export tax rebate of the financial leasing goods after the local competent tax bureau of the locality handles the tax registration and the export tax refund (exemption) tax qualification. When handling the procedures for the determination of tax refund (exemption), in addition to the information required for the general refund (exemption) tax determination, it shall also provide the financial lease contract and the qualification certificate for the financial leasing business. If a financial lease contract has been signed before the issuance of the Administrative Measures, the competent tax refund tax authority may complete the certification procedures.
Different from the “Tianjin Dongjiang Bonded Port Area Financial Leasing Goods Export Tax Refund Management Measuresâ€, the “Administrative Measures†require enterprises to declare the financial leased goods under different financing lease contracts when reporting the export tax rebate for financial leased goods. And fill in the “RZZL†logo in the “Refund (Exemption) Tax Business Type†column of the declaration schedule.
The relevant person in charge of the Department of Goods and Services Tax of the State Administration of Taxation introduced that the Administrative Measures shall be implemented as of October 1, 2014, and shall be subject to the export date indicated on the export goods declaration form (exclusive for export tax rebate). The financial leasing of offshore engineering structures shall be subject to the invoice date issued by the financial leasing lessor when the first rent is received.
It is reported that as of June 2014, Tianjin Dongjiang Bonded Port Area has handled a total of 223 million yuan in tax rebates for financing leased goods (including 141 million yuan for taxable export goods and 0.82 billion yuan for financial leases).
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