rp graphite electrodes factory
The export graphite electrode customs said that no tax is levied. Why should the tax bureau notify the tax refund?
The export graphite electrode customs said that no tax is levied. Why should the tax bureau notify the tax refund? My editor friend encountered a problem: rp graphite electrodes factory exported 20 tons of graphite electrodes to India. The export of these sensitive materials needs to be filed, investigated and licensed by the Ministry of Commerce. At that time, I called the customs, and the customs said that no tax was levied, and then checked online the exporting countries of graphite electrode that did not levy or refund taxes. So there is no tax declaration. Now, the tax authority has notified the need for a tax refund. In response to this situation, the editor will introduce what is the tax payment part? I hope to be helpful! This question involves several basic concepts. From the perspective of export, the tax administration of exported goods is under the jurisdiction of customs and tax authorities respectively. Among them, the customs mainly manages the tariffs on exported goods, and the tax authorities have jurisdiction over the refund, exemption and levy of value-added tax and consumption tax on exported goods. In order to check whether the export graphite electrode is taxed, the customs does not impose tax. The author believes that the customs only pointed out that there is no tariff in the export link.
According to the scope of jurisdiction, no response will be given to refunds, exemptions, and taxes for exported goods. Therefore, in practice, it is necessary to know that the customs consultation on the response of the export link should generally be understood as referring to tariffs, rather than referring to all tax responses, in order to avoid misunderstandings. For export-related value-added tax and consumption tax, it is best to consult their tax authorities.
According to the “Notice of the Ministry of Finance and the State Administration of Taxation on the Collection of Value-Added Tax and Consumption Tax Policies on Exported Goods” (Caishui  No. 39), goods exported by export enterprises or handled as export goods of export enterprises shall be subject to the “Regarding Export The “Notice on the Collection of Value-Added Tax and Consumption Tax Policies on Goods” (Caishui  No. 39) shall be implemented.
According to the Ministry of Finance and the State Administration of Taxation in accordance with the decision of the State Council, the export tax rebate and tax-exempt goods that have been clearly cancelled are not subject to the tax exemption policy, and value-added tax shall be levied in accordance with the regulations. Refers to the levy of taxes on goods sold in the country, that is, the levy of value-added tax. However, it should be noted that, unless otherwise specified, processing with imported materials from special regions, successful processing of mechanical and electrical products, processing of listed raw materials, processing of water, electricity, and marine engineering structures, etc., are not within the scope of these regulations. The author discussed the export tax rebate rate. From the point of view of the tax rebate rate of graphite-related products, the vast majority of products have zero tax rebate rate, that is to say, except for special regulations, products are subject to domestic sales tax.
Specifically, we can check whether the refund rate is 0 according to the product code of the product, and confirm whether it needs to pay VAT according to the domestic sales declaration. As can be seen from the description of the problem, graphite electrode is a zero refund, usually a value-added tax.
In this case, the tax authority notices the reimbursement, which generally involves the collection of late fees and related additional taxes. When consulting related issues, rp graphite electrodes factory needs to understand the content of the issues involved in the handling of the competent authority or professional organization to avoid misunderstandings, deviations, and tax deductions.