Export tax rebate declaration system for foreign trade enterprises

In order to implement the policy provisions of the replacement of business tax with value-added tax and the application of zero-rated value-added tax to taxable services, with the approval of the Ministry of Finance, the State Administration of Taxation issued the "State Administration of Taxation's Notice on the Refund (Exemption) of Taxable Services Applying Zero-rated Value-Added Tax" "Announcement on Tax Administration Measures" (State Administration of Taxation Announcement No. 11 of 2014), the State Administration of Taxation has made corresponding upgrades and adjustments to the current export tax refund declaration system.

In order to implement the policy provisions of the replacement of business tax with value-added tax and the application of zero-rated value-added tax to taxable services, with the approval of the Ministry of Finance, the State Administration of Taxation issued the "State Administration of Taxation's Notice on the Refund (Exemption) of Taxable Services Applying Zero-rated Value-Added Tax" "Announcement on Tax Administration Measures" (State Administration of Taxation Announcement No. 11 of 2014), the State Administration of Taxation has made corresponding upgrades and adjustments to the current export tax refund declaration system.

The adjustments in this upgrade are as follows:

1. Determination of business adjustments:

1. Export tax refund (exemption) qualification application form:

(1) Adjust the collection content of "Taxable Service Code": the filling content is changed to 01-International Transportation, Transportation to Hong Kong, Macao and Taiwan, 02-R&D and Design, 03-Space Transportation;

(2) Add the collection function of "Transportation Mode Code".

2. Export tax refund (exemption) determination change application form: add changes to the "transportation method code" value.

2. Adjustments to peripheral businesses:

1. Add the declaration process of "Tax Refund Declaration Form for Purchased Goods for Personal Use".

3. Other adjustments:

1. The length of the "Export Invoice" collection value has been expanded from the original 14 characters to 30 characters;

2. The length of the collection value of "Special Tax Invoice" has been expanded from the original 20 characters to 30 characters.