Strict investigation and upgrade, and quickly adjust the customs declaration method for buying orders
Sunny Worldwide LogisticsIt is a logistics company with more than 20 years of transportation experience, focusing on European, American, Canadian, Australian, Southeast Asia and other markets, and is more than the owner of the cargo owner~
Countdown 9 days! Important news came from the foreign trade circle: starting from October 1, the "buy order customs declaration" model that once wandered in the gray area will be completely stopped. This policy change is like a bombshell, which will profoundly affect the operating models of countless foreign trade companies.
The so-called "payment declaration" refers to the act of enterprises or individuals without import and export qualifications to import and export goods by purchasing customs declaration forms from other qualified enterprises. This model emerged in the early environment of strict control of foreign trade business rights, but it also provided a breeding ground for various illegal acts.
On June 26 this year, the State Administration of Taxation issued an announcement No. 15, requiring e-commerce platform companies to submit tax-related information such as identity information, income information, etc. to the competent tax authorities, and submit tax data within the platform from October 1. Announcement No. 17, which will be implemented on October 1, directly targets the pain point of the industry "pay order export".
At the same time, the announcement jointly issued by the five major departments of the State Administration of Taxation, the Ministry of Finance, the Ministry of Commerce, the General Administration of Customs, and the State Administration for Market Regulation clearly states that taxpayers, customs declaration companies, customs declaration personnel and other entities and related personnel who export taxable goods shall not forge, alter, buy or sell customs declaration forms, and shall not fabricate export business, falsely report goods, underreport goods value, etc.
The essence of canceling the payment declaration:
It is not entirely prohibited to export agents, but to end the gray operation of "declaration without real subjects":
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Mandatory real-name declaration: The export customs declaration form must be filled in the actual export unit name and the full value amount. It is prohibited to use irrelevant headings.
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Responsibility transfer: If the agency fails to declare truthfully, the agency company must bear taxes and legal responsibilities.
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Time node: Customs has strictly investigated the authenticity of the customs declaration subject since September 15, and October 1 is the official effective date of the regulations.
Strengthening tax supervision:
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Invoice linkage: Taxable goods such as steel, mechanical accessories, etc. must be declared with value-added tax invoices to eliminate "export without invoices".
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Penetrating inspection: real-time data interconnection between taxation and customs and the State Administration of Foreign Exchange, trace the matching of capital flow and goods flow.
Recently, many sellers have received notices from cooperative freight forwarders regarding the adjustment of the customs declaration method for payment. According to the requirements, when the seller uses the "buy order declaration" service provided by the freight forwarder, he needs to provide detailed and authentic shipper information and export amount. If the information is filled in inconsistently or is missing, the order will not be submitted.
Previously, the State Administration of Taxation, together with the Ministry of Finance, the Ministry of Commerce, the General Administration of Customs, and the State Administration for Market Regulation, issued the "Announcement on Matters Related to Optimization Services for Export of Goods to Be Taxed in Domestic Links".
The implementation of this policy clearly regulates illegal operations such as "pay order export". Industry insiders pointed out that this means that the country's crackdown on tax evasion and payment exports has risen from past scattered actions to legal and regulatory levels.
Faced with this change and adjustment, sellers must re-examine their compliance path and tax strategies, such as timely termination of all purchase order export cooperation before 10 months, handling import and export operating rights as soon as possible (3-5 working days), and choosing suitable scale-based transformation. Special reminds enterprises that have high-risk behaviors such as surprise exports, frequent changes in subjects, and customs declarations in other places to make rectifications immediately to avoid being subject to key verification by tax authorities.
Several export companies have been investigated
Recently, the Third Inspection Bureau of the Shenzhen Taxation Bureau of the State Administration of Taxation investigated and dealt with a case of "paying orders and allocating tickets" in Shenzhen's four foreign trade export enterprises "scattered tickets" to defraud export tax rebate gangs.
By controlling the export trading company, the team purchased "surplus" special value-added tax invoices from upstream physical business enterprises without real goods transactions, and purchased false foreign exchange settlement and "distribution orders and goods" at a certain handling fee, and declared cotton swabs, wet wipes, elastic bands, plastic products and other goods exported by others in the name of an export trading company, defrauding export tax rebates of 29.6138 million yuan.
The Third Inspection Bureau of Shenzhen Taxation Bureau carried out theTaxes and fines totaled 90 million yuan.
Earlier, a certain electronic communications company in Liaoning used fictitious export business, "buy orders and tickets", false foreign exchange settlement and other means to falsely report exports without real goods transactions, and defraud export tax rebates.
The Third Inspection Bureau of Shenyang Taxation Bureau of the State Administration of Taxation shall be based on the "Tax Collection and Administration Law of the People's Republic of China" and relevant provisions,RecoveryIts defrauded export tax rebate212 million yuan, andDouble the fine,OtherNo tax refund will be given.
To this day, the country has begun to rectify tax-related issues for export enterprises and strictly investigate non-compliant operations. Foreign trade enterprises also need to adjust their strategies as soon as possible and choose compliant export methods.
