边境小额贸易税收政策

Core Viewpoint - The article discusses the export tax refund policy for enterprises registered in specific border provinces of China, allowing full export tax refunds for goods exported to neighboring countries under certain conditions [3][4]. Group 1: Policy Overview - Export enterprises registered in Inner Mongolia, Liaoning, Jilin, Heilongjiang, Guangxi, Xinjiang, Tibet, and Yunnan can enjoy full export tax refunds for goods exported to neighboring countries through general trade or border small-scale trade [3]. - The policy applies only to goods exported via bank transfer in RMB; cash transactions do not qualify for tax refunds [4]. Group 2: Applicable Conditions - Goods exported using cash settlement do not qualify for export tax refunds [4]. - Enterprises acting as agents for foreign companies or individuals in border small-scale trade must only declare VAT on agency fees, as these transactions are not subject to VAT [6]. - A list of border ports for exports is provided, detailing specific locations in each applicable province [6]. Group 3: Neighboring Countries - Neighboring countries for the purpose of this policy include Russia, North Korea, Vietnam, Myanmar, Laos, Kazakhstan, Kyrgyzstan, Tajikistan, Pakistan, India, Mongolia, Nepal, Afghanistan, and Bhutan [7]. Group 4: Tax Refund Application Process - Export enterprises must provide relevant documentation, including bank transfer receipts, to apply for tax refunds monthly [7]. - If unable to provide bank transfer receipts, enterprises can use specific documentation as per the regulations set by the State Administration of Foreign Exchange [7]. Group 5: Policy References - The policy is based on several official notifications from the Ministry of Finance and the State Administration of Taxation, outlining the procedures and conditions for tax refunds [8].