增值税小规模纳税人出口货物免税管理办法(暂行)（Measures for the administration of tax exemption for export commodities of small-scale taxpayers with value-added tax (Provisional)）.docVIP

增值税小规模纳税人出口货物免税管理办法(暂行)（Measures for the administration of tax exemption for export commodities of small-scale taxpayers with value-added tax (Provisional)） National Tax [2007] 123 The state taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning: In order to regulate the small-scale VAT taxpayers exporting goods duty-free management, the State Administration of Taxation made small-scale VAT taxpayers exporting goods duty-free management measures (Provisional), is issued to you, please follow. Attachment: 1.. Tax declaration form of small-scale taxpayers export goods? 2. summary of the tax declaration and verification of small-scale taxpayers export goods? 3. small scale taxpayers export goods tax verification report form? 4. small scale taxpayers duty-free export goods list? 5. fill in the directions State Administration of Taxation Two years seven, December 3rd Measures for the administration of tax exemption for export commodities of small-scale taxpayers with value-added tax (Provisional) According to the Peoples Republic of China Provisional Regulations on value added tax, consumption tax Peoples Republic of China Provisional Regulations and the Ministry of Finance and the State Administration of Taxation on Issuing the export refund (Exemption) of tax on the provisions on the notice (caishuizi No. 92, 1995) of export goods shall be exempted from value-added tax and consumption tax on small-scale VAT the taxpayer, the input tax is not deductible or tax refund. These measures are formulated for the purpose of regulating the tax-free management of export commodities by small-scale taxpayers (hereinafter referred to as small-scale taxpayers). I. small scale taxpayers shall, within the prescribed time limit, fill out the declaration form of tax refund (Exemption) for export goods, and take the relevant information to the competent tax authorities for the determination of th