Group 1 - The article discusses the application of VAT exemption policies for export enterprises and other units, detailing specific conditions under which these policies apply [3][4][5] - Export enterprises must meet certain criteria, such as declaring export tax refunds exceeding 2 million yuan within 12 consecutive months or having a significant portion of their tax refunds from specific suppliers [3][4] - The tax authorities will assess whether the prices of exported goods or services are excessively high without justification, using average prices from similar transactions as a benchmark [4][5] Group 2 - The article outlines scenarios where export businesses may face tax penalties, including cases of suspected tax evasion or fraudulent transactions related to the goods supplied [5][6] - If tax authorities identify issues with an export business's operations, they may suspend the processing of export tax refunds, requiring the business to provide guarantees for any discrepancies [6]
出口退税风险提示：供货企业这些行为影响出口退税
蓝色柳林财税室·2025-12-17 12:29