China's Service Trade Export Tax-refund And Duty-free Policy Research In BT Reforms To VAT Context

Develop trade in services and shift China from a goods trade nation to a service trade power is an important goal of our social and economic development.The service export preferential tax policy are important steps of our government to promote the healthy development of service trade.After "BT Reforms to VAT", the services has already included in the scope of VAT,and implement export tax-refund and duty-free for cross-border services,however, due to China's service trade export tax-refund and duty-free policy is still in the initial exploration stage,it has brought many problems to the government and companies in the policy implementation,and our service trade export tax-refund and duty-free policy need urgent perfection.At present, China's service trade export tax-refund and duty-free policy is not mature enough. These policies lack of stability and the level of legislative policy is not high. They cover a small scope of services, which mainly include tax duty-free policy. They are the reasons for making the work between taxing authorities and taxpayers complex that the standards of trade in services export tax rebate is more stringent,at the same time, services trade itself has its own characteristics.The policy of export refund tax exemption is not easy to operate for enterprises. For instance, it is difficult to distinguish service projects, to approval materials and to accountrevenues.At present,under the background of" replacing the business tax with a VAT", research on service trade export tax rebate is still little, especially in the cas e of lacking practical operation. In order to provide convenience to the enterprises, th is paper which uses the method of case analysis, takes the subsidiary of H group reg istered in Beijing and Shanghai as the case analysis objects. It made a concrete analys is of cross-border service project combining China's current policy of service trade, discussed the specific problems and solving strategies in specific practical operation of the service export enterprises.Then on the basis of case analysis, the paper put for ward general solutions to resolve the difficulty in export tax rebate of service trade e nterprises,hoping to provide a reference for firms to handle the current business of ta x refund successfully.This paper argues that, enterprises should have foresight in adv ance when carrying out trans-border services, and combine the relevant laws and regu lations to make a reasonable business arrangement. At the same time, pay attention to communication with the competent tax authorities in order to obtain final approval o f the export tax rebate successfully.In the end of this thesis, the author analyzed our country's replacing the business tax with a value-added tax revolution impact on service trade export tax-refund and duty-free policy by combining current tax system revolution environment in China. This thesis suggested optimizing service trade export tax preferential policy under replacing the business tax with a value-added tax background in two aspects. On the one hand, we should strengthen legislative level and improve policy stability, simplify review procedure and optimize tax refund process, expand the deduction scope of input tax and perfect the scope of VAT deduction, enhance informatization construction and promote the efficiency of tax refund, and continue offshore service outsourcing preferential policy and complete transitional measures. In these ways, we can solve service trade export tax preferential policy issues. On the other hand, starting with serving companies, the government should give advice on how to solve service trade export tax-refund and duty-free issues to companies from the period before, during and after.