出口退免税业务超36个月未申报视同内销，需缴纳增值税。 随着增值税法及实施条例从今年起施行，出口退税规则有一些变化。 近日，财政部、税务总局发布《关于出口业务增值税和消费税政策的公告》（下称《公告》），明确了 出口货物和跨境销售服务、无形资产（下称出口业务）适用增值税和消费税退（免）税、免税或者征税 政策。而为了落实这一《公告》，税务总局发布《出口业务增值税和消费税退（免）税管理办法》（下 称《管理办法》），对相关规定进行调整完善，推动出口退税申报办理更加便捷高效。 比如，增值税法实施条例第48条明确，纳税人适用退（免）税、免征增值税的出口业务，应当按照规定 期限申报；逾期未申报的，按照视同向境内销售的规定缴纳增值税。 《公告》在增值税法实施条例基础上，明确了这一规定期限是36个月，并明确计算这一时间的细则。 比如，根据《公告》，纳税人报关出口的货物（保税区及经保税区出口的货物除外）适用出口退（免） 税政策的，应当收齐有关凭证，在货物报关出口之日次月起至次年4月30日前的各增值税纳税申报期 内，向主管税务机关申报增值税、消费税退（免）税，并按规定收汇；未在次年4月30日前收汇的，应 当缴回已退（免）税款。纳税 ...

Core Points - The Ministry of Finance and the State Taxation Administration have publicly solicited opinions on the draft implementation regulations of the Value-Added Tax Law of the People's Republic of China [1] Group 1: General Provisions - The draft regulations detail the definitions of taxable transactions, including goods, services, intangible assets, and real estate [1] - Clarifications are provided regarding taxpayers, including units and individuals, general taxpayers, and small-scale taxpayers [1] - The regulations specify the circumstances under which services and intangible assets are consumed domestically [1] - It is required that VAT special invoices separately indicate sales amounts and VAT amounts [1] Group 2: Tax Rates - The draft clarifies the scope of zero tax rate applicable to exported goods, cross-border sales of services, and intangible assets [2] - Rules for applying multiple tax rates and collection rates in a single taxable transaction are specified [2] Group 3: Tax Payable - Specific details regarding the calculation of VAT payable, including input tax deduction methods and the scope of non-deductible input tax, are outlined [2] - The regulations clarify the deduction methods for VAT amounts returned to purchasers due to sales discounts, cancellations, or returns [2] - Further specifications are made regarding external costs, determined sales amounts, and non-normal loss items [2] - Input tax deduction rules for purchased goods and services are defined [2] - The regulations specify the input tax deduction rules for fixed assets, intangible assets, or real estate [2] Group 4: Tax Incentives - The draft specifies the criteria for VAT exemption projects as per the VAT law [3] - The applicable scope, standards, conditions, and tax collection measures for tax incentives must be publicly disclosed [3] - Regulations are established for taxpayers who fail to separately account for VAT incentive projects or who illegally enjoy VAT incentives through false documentation [3] Group 5: Collection Management - The draft provides detailed regulations for taxpayers in special circumstances, such as contracting, leasing, and asset management products [4] - It specifies that foreign entities and individuals renting real estate in China must appoint a domestic agent [4] - Further clarifications are made regarding the timing of VAT obligations [4] - Regulations are established for the starting time of general taxation methods and specific circumstances for tax declaration by general taxpayers [4] - The draft outlines the calculation methods for tax refunds and exemptions, as well as the deadlines for refund applications [4] Group 6: Supplementary Provisions - The implementation date of the regulations is clearly defined [4]