Value added tax of a foreign production enterprises to implement the "refund" tax measures, but in 2012 by the national tax department official approval exemption of VAT is not included in the urban construction and maintenance tax and education surcharge levy scope. Enterprises that this part does not actually pay value added tax, therefore should not be used as the urban construction and maintenance tax and education fee additional tax base. Taxation departments in the enterprise to explain in detail the related policy, requirement enterprise pay the corresponding tax and surcharge late fees.
On tax policy disputes between enterprises, we do the following specific analysis:
According to the "Ministry of finance, the State Administration of Taxation on export goods production enterprises to implement VAT refund after method related to the urban construction and maintenance tax and education surcharge policy notice" (tax [2005]25), "Jiangsu Local Taxation Bureau, State Taxation Bureau of Jiangsu Province on the implementation of a production enterprise of export goods of VAT refund to city maintenance construction tax and education surcharge levied policy notice" (Su technician [2005]151) regulations, a production enterprise of export goods exemption of value-added tax, the urban construction and maintenance tax and education surcharge according to tax authorities audit issued a "normal production enterprise of export VAT refund approval notice" marked "free tax credit", "production enterprise VAT refund suggestion adjustment notice" marked on the exemption of tax credits, tax authorities for examination and issued the "production enterprise of export goods of levying tax notice" specified "should make the value added tax" tax determination.
According to the "Local Taxation Bureau of Jiangsu Province State Taxation Bureau of Jiangsu Province on export goods of foreign production enterprises to implement VAT refund to the urban construction and maintenance tax and education surcharge related issues notice" (taxation rules Su No. [2011]1) regulations, foreign production enterprises to implement VAT refund procedures, on December 1, 2010 (including) after tax organs audit issued "production enterprise of export VAT refund approval notice" marked "free tax credit", "production enterprise VAT refund suggestion adjustment notice" specified "free credits" and "production enterprise of export goods of levying tax notice" specified "should make VAT tax." shall pay the urban construction and maintenance tax and education surcharge. To the tax authorities for examination and approval date in December 1, 2010 to December 31st related to city maintenance and construction tax surcharge for education, foreign production enterprises in 2011 February before the end of the reporting period the declaration, the tax authorities not to levy fines.
According to the above provisions, the enterprise should according to the tax authority for approval "issued by the production enterprise of export VAT refund approval notice" marked "free tax credit", "production enterprise VAT refund suggestion adjustment notice" specified "exemption of tax credit" and "a production enterprise of export goods tax notice" on the mend annotated "should fill the value-added tax" tax, in accordance with the provisions of payment of city maintenance and construction tax and education surcharge.
(Shanghai currently in practice, tax [2005]25 is not running)
