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TAX & FINANCE: Pilot program for general VAT taxpayers in the Comprehensive Bonded Zones
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Pilot program for general VAT taxpayers in the Comprehensive Bonded Zones
Another breakthrough to reduce enterprises’ tax burden
By Kelvin Lee, PwC

BT 201911 TAX 04To further develop the Comprehensive Bonded Zones (CBZs) and to support enterprises within the CBZs to expand business in both overseas and domestic market, it is critical to establish internationally competitive and innovative rules for the administration of the Special Supervision Zones (SSZs) from tax and customs perspectives. Based on this government objective, the State Taxation Administration (STA), the Ministry of Finance (MOF) and General Administration of Customs (GAC) jointly issued the (Circular 29), which provides substantial tax benefits to enterprises situated in these pilot CBZs. Enterprises engaged in both domestic and overseas business would be the main beneficiaries for this policy.
 

综合保税区是开放型经济的重要平台,对发展对外贸易、吸引外商投资、促进产业转型升级发挥着重要作用。为促进综合保税区高水平开放和高质量发展,支持综合保税区企业拓展两个市场,打造具有国际竞争力和创新力的海关特殊监管区域,国家税务总局、财政部、海关总署发布了《关于在综合保税区推广增值税一般纳税人资格试点的公告》(国家税务总局公告2019年第29号,以下简称“29号公告”),将之前在部分海关特殊监管区域开展的赋予企业增值税一般纳税人资格试点的优惠政策从48个海关特殊监管区域进一步推广到全国96个综合保税区,由所在地省级税务、财政部门和直属海关将一般纳税人资格试点实施方案向国家税务总局、财政部和海关总署备案后,即可以开展一般纳税人资格试点,适用相应优惠政策,对综合保税区内企业及同时从事对内对外业务的企业形成重大利好。

BT 201911 TAX 02In detail
详细内容

1. Preferential policies available to the pilot taxpayers
一、试点企业适用优惠政策的具体内容

Based on Circular 29, pilot taxpayers can enjoy the following preferential tax treatments:
基于29号公告,试点企业可以享受的政策具体包括以下几方面:

BT 201911 TAX 031. For goods sold to the domestic market, domestic customers will no longer need to perform import Customs declaration. Pilot taxpayers can issue special VAT invoices to their domestic customers, who can use them to set off their output VAT. This will reduce the customs declaration costs of the domestic customers and help the pilot taxpayers to expand their domestic business.
 

1. 不需要境内区外客户进行报关进口,有利于拓展境内业务。试点企业内销货物(包括销售给其他试点企业的货物)可以按规定缴纳增值税并开具增值税专用发票,供客户进项抵扣增值税。这一举措为境内区外客户节省了报关进口的成本和麻烦,有利于试点企业拓展境内业务,在商务谈判中取得更有利的条件。
 

2. For goods procured from domestic suppliers, pilot taxpayers can ask for special VAT invoices from the suppliers to set off output VAT or apply for export VAT refund. Domestic suppliers will no longer need to apply for export VAT refund. Consequently, pilot taxpayers would have more alternatives in selecting suppliers, without having to consider the suppliers’ qualification for the Export Credit and Refund (ECR) policy.
 

2. 不需要境内区外供应商进行出口退税,有利于扩大选择供应商的范围。试点企业从境内区外购进货物,可索取增值税专用发票,作为增值税进项税额的抵扣凭证或者出口退税凭证。这一举措不再需要境内区外供应商自行进行出口退税,降低了对于供应商的资质要求,有利于试点企业更多地从质量和价格等因素出发,对供应商进行选择。
 

3. The tax policy / treatment applicable to SSZs would remain effective for pilot taxpayers, who have become general VAT taxpayers. Specifically, pilot taxpayers would continue to be eligible for the bonded policy for imported goods; pilot taxpayers procuring goods from non-pilot enterprises in the pilot area can refer to the bonded policy applicable to imported goods; sale of unprocessed bonded goods between enterprises in the pilot area is not subject to VAT and the purchaser would continue to apply the bonded policy; pilot taxpayers importing equipment for their own use (including machinery and equipment, infrastructure materials and office supplies) are exempted from custom duties, import VAT and consumption tax; when the bonded goods are sold to the domestic market subsequently, customs declaration have to be performed and import tax have to be paid for those goods together with interest on the delayed tax payment.
 

3. 可继续享受海关特殊监管区域保税政策。试点企业进口货物继续适用保税政策;试点企业向试点区域内非试点企业购买货物,比照进口货物适用税收政策;试点区域内企业之间销售未经加工的保税货物不征税,由购货方继续适用保税政策;试点企业进口自用设备(包括机器设备、基建物资和办公用品)时,暂免征收进口关税、进口环节增值税、消费税。在确定内销时,再对规定货物补申报进口税收,并按照规定补缴缓税利息;免税进口的自用设备按海关监管年限平均分摊到各个年度,每年年终计算内外销比例,按内销比例对本年暂免的设备进口税收补征税款。
 

4. Pilot taxpayers would be eligible for the ECR policy on exported goods. Pilot taxpayers selling goods (except for unprocessed bonded goods) to non-pilot enterprises in the pilot area are deemed as export sales and can apply for export VAT refund. Currently, services provided by domestic enterprises to SSZs are subject to VAT, as they are not applicable to the VAT exemption policy on cross-border services. As a result of this new policy, the input VAT incurred by pilot taxpayers on service procured from domestic suppliers can be claimed as input credit in calculating the VAT export refund, instead of absorbing it as a cost.
 

4. 可享受出口退税政策,向境内企业购买服务所含的增值税有望不再转增成本。试点企业出口货物,在货物实际离境后申请退税;试点企业向试点区域内非试点企业销售货物,除未经加工的保税货物外,视同出口办理退税。目前境内企业向海关特殊监管区域提供的服务应缴纳增值税,且不适用跨境服务退免税政策,区内企业购入服务的增值税将形成企业成本,享受出口退税政策后,这一部分增值税可以计入进项参与退税计算。
 

The applicable tax policies for pilot taxpayers are set out as below:
试点企业适用的具体政策见下图:

BT 201911 TAX 05BT 201911 TAX 062. Basic conditions for applying to be a pilot taxpayer
二、企业申请成为试点企业的基本条件

Pursuant to the requirement of Circular 29, the applicant shall meet the following criteria to apply for pilot program:
结合29号公告以及企业的需求,企业申请成为试点企业需要以下基本条件:

BT 201911 TAX 081. The CBZ or other SSZ, where the applicant is situated, is already included in the pilot program. The applicant can apply directly to the local competent tax authorities and Customs to become pilot taxpayer and register as a general VAT taxpayer according to the relevant regulations.
 

1. 企业所在区域为综合保税区或之前已纳入试点的海关特殊监管区域。如果企业所在区域为之前已纳入试点的48个海关特殊监管区域(主要是综合保税区),可以直接向主管税务机关、海关申请成为试点企业,并按规定向主管税务机关办理增值税一般纳税人资格登记。如果企业所在区域为综合保税区,但之前不属于试点区域,则需要所在区域在国家层面备案后,才可以申请成为试点企业。
 

2. The CBZ, where the applicant is situated, has finished preparation and performed the record filing with the state level authorities for starting the qualified general VAT taxpayer pilot program.
 

2. 企业所在综合保税区已做好准备并完成向国家层面的备案。如果综合保税区内企业确有开展一般纳税人资格试点的需求,且综合保税区各政府部门已做好相关准备,则可以向国家层面完成备案,开展一般纳税人资格试点。具体准备包括:所在地市(地)级人民政府牵头建立了综合保税区行政管理机构、税务、海关等部门协同推进试点的工作机制;综合保税区主管税务机关和海关建立了一般纳税人资格试点工作相关的联合监管和信息共享机制;综合保税区主管税务机关具备在综合保税区开展工作的条件,明确专门机构或人员负责纳税服务、税收征管等相关工作。
 

3. The application to be a general VAT taxpayer is voluntary. An enterpriser should self-assess whether it is suitable to adopt the pilot policy as a general VAT taxpayer by taking into account its business scope, source and qualification of suppliers, source and demand of customers, need to purchase substantial construction, transportation and R&D services from the domestic market, financial system and invoice management capability, etc…
 

3. 企业自我评估适合采用试点政策。该增值税一般纳税人资格试点采取企业自愿申请原则,企业应充分分析自身的业务范围和内容、供应商的来源和资质、客户的来源和需求、是否从境内大量购入建筑、运输、研发等服务、财务系统及发票管理水平等,评估企业是否适合采用试点政策,以获取相应的税收优惠和便利。
 

The takeaway
注意要点

BT 201911 TAX 07As mentioned, it is a good opportunity for enterprises situated in pilot CBZs to enjoy preferential tax treatment for its business activities in both domestic and overseas market as general VAT taxpayers. However, enterprises will also be facing a more complicated export VAT refund treatment and stricter VAT management / supervision. Pilot taxpayers are required to establish a proper accounting / tax management system to adapt to these changes. Therefore, potential applicants within CBZs are recommended to make an overall assessment on the qualification and capability of being general VAT taxpayers.
 

开展综合保税区企业增值税一般纳税人资格试点,对综合保税区内或将要进入综合保税区的企业开展内外贸一体化业务形成重大利好。区内企业申请一般纳税人资格,能在保留原先特殊区域特殊待遇的基础上,实现更多购销环节的商业灵活性,提高企业在面对不同需求供应商和客户时的适应性。
 

For enterprises situated in those CBZs, which have not participated in the pilot program, if they are interested in enjoying the tax treatment stipulated in Circular 29, they should actively express their interest to the local authorities of those CBZs, and request them to push forward their registration with the state level authorities for inclusion in the scope of pilot program.
 

需要注意的是,享受相关政策需要企业采用相对于原来更为复杂的出口退税处理和更为严格的增值税管理,对企业的财务水平、核算体系和税务管理能力提出了更高的要求。同时,该政策对于综合保税区政府部门,尤其是税务和海关部门也是一个很大的挑战,需要更高的征收管理水平和更加紧密的协调配合。自2016年起,截止到2018年12月底,全国申请海关特殊监管区域一般纳税人试点政策的企业共133户,其中生产型企业88户,贸易型企业45户,尚有进一步扩大的空间。
 

For enterprises that have already been registered as general VAT taxpayers, management should perform an overall review of the business process and financial procedures to ensure that they fully comply with the documentation requirements of the tax authorities and Customs on bonded imports, domestic sales and export refunds, etc.
 

因此,企业应根据自身情况准确评估和判断是否需要申请一般纳税人资格,以适用相应优惠政策。如果必要的话,需要推动所在综合保税区各政府部门做好准备并完成向国家层面的备案。在申请一般纳税人资格后,企业应重新梳理相关业务和财务流程,并按照新的税务及海关要求准备支持材料,落实进口保税、对内增值税及出口退税等各项税收处理。

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