Whether there is a pre declaration for providing product packaging design services to overseas units
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core tip: according to Annex 4 of the notice of the Ministry of Finance and green composite material preparation technology and the State Administration of Taxation on incorporating Railway transportation and postal industry into the pilot of levying value-added tax in lieu of business tax (CS [2013] No. 106) The provisions on the application of zero value added tax rate and tax exemption policy to taxable services stipulates that zero value added tax rate is applicable to international transportation services provided by units and individuals within the territory of the people's Republic of China, R & D services and design services provided to overseas units. 6. Workbench travel: 0 400mm
[China Packaging News] according to Annex 4 "provisions on the application of zero tax rate and tax exemption policy for taxable services" of the notice of the Ministry of Finance and the State Administration of Taxation on incorporating the railway transportation and postal industry into the pilot of levying value-added tax in lieu of business tax (CS [2013] No. 106), international transportation services provided by units and individuals within the people's Republic of China, R & D services and design services provided to overseas units, Zero VAT rate is applicable. At the same time, the announcement of the State Administration of Taxation on adjusting the declaration methods of export tax rebate (Exemption) (announcement of the State Administration of Taxation No. 61, 2013) stipulates that since January 1, 2014, at any time when an enterprise exports goods and services without inflammatory reaction and taxable services applicable to the zero rate of value-added tax, it should make a pre declaration to the competent tax authority according to the current declaration methods before formally declaring export tax rebate (Exemption), After the competent tax authority confirms that the content of the declaration voucher and the corresponding electronic information of the management department are correct, it can provide the prescribed declaration refund (Exemption) certificate, information and official declaration electronic data of he huaiqin, chairman of Henan Zhongfu Industrial Branch Co., Ltd., and make a formal declaration to the competent tax authority. Therefore, from January 1st, 2014, units that provide product packaging design services for overseas units need to make a pre declaration before formally declaring the export tax rebate (Exemption) to the competent tax authorities
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