For the implementation of business tax VAT on the application of VAT taxable services zero rate policy, the Ministry of Finance agreed to do business, the State Administration of taxation system of the "Circular of the State Administration of Taxation on releasing < applicable value added tax of zero rated taxable service refund (Exemption) of tax administration measures > notice" (hereinafter referred to as the "measures"). Now will "interpretation" measures as follows:
In a way, "" the background of establishing
To implement the State Council on the railway transport and postal services in the business tax levy value-added tax pilot range of decision, the Ministry of finance, the State Administration of Taxation issued the "Ministry of Finance and the State Administration of Taxation on the railway transport and postal industry into the notice of business tax VAT pilot" (Caishui [2013] No. 106), for zero the tax rate applicable value added tax taxable services policy adjustments. The implementation for the taxpayers and tax authorities, the State Administration of taxation according to policy adjustment content system made the "measures", the zero tax rate applicable to the current value-added tax refund (Exemption) of tax taxable services management approach (the State Administration of Taxation Notice 2013 No. forty-seventh) was modified and supplemented, clear the corresponding return (the measures for the administration of tax exemption).
Two, "measures" on the announcement of the State Administration of Taxation in 2013 forty-seventh document modification, supplement the main content
(a) increased with the railway transportation way to provide international transport services, applicable value added tax in Hong Kong and Taiwan transportation service zero tax management regulations.
About 1 of the value-added tax VAT refund tax basis. Applicable value added tax carrying passengers to provide zero tax taxable services, for the actual transportation income liquidation in accordance with the rules of the railway cooperation organization after liquidation; provide for carrying cargo international transport services or Hong Kong, transportation services, in accordance with the railway transportation income liquidation method of "hair" or "station (Bureau) name contains" "exit" word on the bill of lading shipping fees and relevant fees directly to international transport after liquidation of actual transportation income.
2 for export back (free) the qualification of tax, should provide the business scope includes "license to operate the project: railway passenger and freight transport" of the "business license of enterprise legal person".
3 for VAT VAT refund declaration, in addition to provide relevant information for VAT VAT refund declaration required in accordance with the regulations, the passenger should also provide application for international passenger traffic tickets and the corresponding value-added tax of zero rated taxable services; freight shall also provide for railway income funds clearing agency issued the "international railway freight transport liquidation notice", international railway transport waybill, and "hair" or "station (bureau)" name contains "exit" word waybill. Upon the approval of the competent tax authorities, electronic data can only provide the documents, the original documents retained for future reference.
4 with the railway transportation way of providing for value added tax tax taxable services, if in accordance with the provisions of payment of value-added tax belongs to the subject of application, zero tax rate applicable value added tax should be the total institutions pay value added tax summary approved by the Ministry of Finance and the State Administration of taxation.
(two) increase in the application of value-added tax rate of zero space transportation service management regulations.
About 1 of the value-added tax VAT refund tax basis. Provide space transportation services, value-added tax VAT refund the tax basis for space transportation services: enterprise complete space transportation services milepost incident, according to obtain the corresponding income receipts confirmation.
2 for export back (free) the qualification of tax, should provide the business scope includes "commercial satellite launching service" of the "business license of enterprise legal person".
3 for VAT VAT refund declaration, in addition to provide relevant information for VAT VAT refund declaration required in accordance with provisions, should also provide "zero rate VAT taxable services (space transport) VAT refund declaration list", "space transportation services provide receipt business section list", and the signing of the contract and provide the space transportation service from and signing space transportation service contract units to obtain the original receipts of income and copy.
(three) clear to hire, wet lease management mode leased vehicles provide transport, international transport service station in Hong Kong and Macao applicable value added tax rate of zero.
Clearly provides a stage to offshore units and individuals rent, wet lease services, value-added tax in accordance with the provisions of the applicable rate of zero for the lessor, VAT VAT refund declaration, can not provide for the declaration of value-added tax of zero rated taxable services cargo, passenger manifest or other documents can reflect the original composition of income.
(four) added the foreign trade enterprises engaged in foreign services or design service for the zero tax rate applicable value added tax regulations.
1 clear outsourcing R & D services or design service export of foreign trade enterprises, for the need to provide free tax rebate declaration information, and foreign trade enterprises to develop their own research services and design services for export, must provide the VAT refund declaration data.
The 2 supplement for the foreign trade enterprises to engage in foreign services or design services back (free) tax, the tax authorities in charge shall focus on content and the treatment methods of audit.
(five) the provisions in the "measures" issued at the same time, the abolition of the State Administration of Taxation Notice 2013 No. forty-seventh file.
Three, the "measures" the implementation date
The "measures" since January 1, 2014 onwards, providing value-added tax to zero rate VAT taxable service providers of zero rated taxable services in sales revenue and financial as the date of.
