今年，受惠于出口退税新政，首府552户生产企业2.78亿元的出口退税款，可提前到位，企业面临的融资难、融资成本高等困境也将随之缓解。

This year,Benefit from the export tax rebate the New Deal,552 households production enterprise capital 278 million yuan of export tax reimbursement,Can advance in place,Facing the enterprises financing difficult/Financing cost higher dilemma also will then ease.

　　昨日，记者从市国税局获悉，国家相关部门针对出口企业自今年7月、8月连续发布新政，出口企业在出口退税范围、出口征税改免税、申报期限延长、新办企业退税等多个方面，获得较此前更为良好的宽松环境和发展机遇，有利于应对当前外贸出口严峻形势。

yesterday,Reporters from the city of the country tax bureau,The relevant state departments for export enterprise since July this year/August continuous release the New Deal,Export enterprises in the export tax rebate range/Export tax change tax exemption/Extended the deadline for/Newly established enterprise tax refund, etc,After obtained more good comfortable environment and opportunities for development,To cope with the current foreign trade export situation.

　　未办退不再按内销征税

No longer did not check according to the domestic sale tax

　　7月，财政部、国家税务总局先后颁布《关于出口货物劳务增值税和消费税政策的通知》及《出口货物劳务增值税和消费税管理办法》两项重要文件，对出口货物退（免）税多项管理事项进行政策调整，新政策调整从适应当前经济形势发展的需求入手，打破出口退（免）税的操作模式。如未在规定期限内收齐单证无法实现出口退（免）税的货物，出口企业可以自行选择免税或征税，改变了以往出口货物不退则征的传统做法。

July,The ministry of finance/State administration of taxation has issued[As for the export goods labor value added tax and consumption tax policy notice]and[Export cargo services of value-added tax and consumption tax management measures]Two important documents,To export goods back(free)Tax many matters management policy adjustment,The new policy adjustment from the current economic situation to adapt to the needs of the development of,Break exit(free)Tax operating mode.If not within the time limit as prescribed documents collection of all cannot achieve export refund(free)Tax goods,The export enterprises can choose tax exemption or a tax,Change the previous export goods are not back the sign of traditional practices.

　　据市国税局相关负责人介绍，此次政策调整，一是对新办生产企业管理办法“解禁”，这将为出口企业带来15亿元规模的退税周转资金。

According to the relevant person in charge of bureau of city is introduced,The policy adjustment,One is the newly established production enterprise management"Lift the ban",This will provide the export enterprise to bring the 1.5 billion yuan of the size of the tax rebate working capital.

　　此前，旧办法的规定是微小企业和新登记出口退税认定的企业、外贸企业要按稽核信息严格审核退税，生产型出口企业则要等到第13个月才能按月申报。

after,Old regulations is a tiny enterprise and new registration tax reimbursement for export recognition of the enterprise/Foreign trade enterprise according to audit information strictly audit drawback,Production of export enterprises should wait until 13 months to declare by the month.

　　另外，按旧办法，规定企业须在货物报关出口后90天内申报，否则不予退税，并且外贸企业和生产企业申报期限不完全统一，对此，出口货物报关离境后90天内，企业要进行退（免）税申报，但出口企业往往由于外汇收汇失约、进货厂家开具发票不及时等原因，造成90天内没办法完成申报，本可以享受退（免）税的出口货物最后变成要视同内销征税。

In addition,According to the old way,Provisions must be declared for export enterprises in goods within 90 days after declaration,Otherwise not tax refund,And the foreign trade enterprises and production enterprises declaration term is not complete reunification,this,Export goods customs declaration within 90 days after the departure,Enterprise must carry on the back(free)Tax declaration,But the export enterprises often because of foreign exchange in the stand/Purchase invoice manufacturer in wait for a reason,Deals 90 days can't complete declaration,This can enjoy back(free)Tax export goods shall be regarded as final become to tax sale in domestic market.

　　此次新政策将两类企业申报期限统一为“在出口货物报关出口之日次月起至次年4月30日前的各增值税纳税申报期内，收齐凭证申报退（免）税”。

The new policy will be two kinds of enterprise declaration period for unity"In the export goods declaration export day of the second month to April 30 each of VAT tax declaration period,Collection of all documents declaration back(free)tax".

　　取消出口收汇核销单

Cancel the verification sheet

　　今年8月，国家外汇管理局、海关总署、国家税务总局再次决定，自2012年8月1日起，在全国实施货物贸易外汇管理制度改革，取消出口收汇核销单，企业不再办理出口收汇核销手续。企业向税务机关申报出口退（免）税时，无须向税务部门提供出口收汇核销单，税务部门审核出口退税时，不再审核出口收汇核销单及相应的电子核销信息。

August,The state administration of foreign exchange/The general administration of customs/State administration of taxation decided again,Since 2012, aug. 1,In the national implementation of the trade in goods to foreign exchange management system reform,Cancel the verification sheet,Enterprise is no longer handle export formalities in the verification.Enterprise a declaration to the tax organ export refund(free)tax,Need not to the tax authorities in the verification certificate for export,The tax authorities for exports drawback,No longer audit verification sheet and the corresponding electronic cancel after verification information.

　　此项简化手续决定的出台旨在大力推进贸易便利化，进一步改进货物贸易外汇服务和管理。

The simplified procedure decided to come on stage aims to promote trade facilitation,Further improve trade in goods exchange service and management.

　　市国税局相关负责人介绍，两项出口退税新规自2012年7月1日执行至9月中旬，首府退税部门共受理1332批次申报，比去年同期增加了417批次，增长45.57%。

City bureau of the relevant person in charge is introduced,Two new export tax rebate gauge from July 1, 2012 executive to mid-september,Capital tax refund departments dealt with 1332 batch declaration,Than the same period last year increased by 417 batches,Growth of 45.57%.

　　意在为出口企业减负

For export to alleviate the burden on enterprises

　　企业对新政的聚焦，集中在对出口退税时间的调整。

The enterprise to the new focus,Focusing on the adjustment of export tax rebates time.

　　对于此次出口退税政策调整，某生产型出口企业负责人告诉本报记者，中小生产型企业出口退税时间的调整影响最为明显，“以往是要隔一年才能退税，对中小企业来说，这个规定会导致大笔资金积压”。

For the tax reimbursement for export policy adjustment,A production-oriented export enterprise person in charge told the reporter,Small and medium-sized manufacturing enterprises to export tax rebate time adjustment most obvious influence,"In the past is to every other years to tax refund,For to small and medium-sized enterprises,This regulation will result in large sum of capital backlog".

　　出口退税新政出台后，很多生产型中小企业和新成立企业，将迎来出口退税按月退的利好。尤其对中小加工贸易企业，将带来积极影响。这位负责人认为，在出口环境不如以前，企业经营压力大的时候，中小企业可享受按月退税，“让很多企业受益。”

Export tax rebate on the New Deal after,A lot of small and medium-sized manufacturing enterprises and the newly established enterprise,Will have export tax rebate return by the month of bullish.Especially for small and medium-sized processing trade enterprise,Will bring positive influence.The officials think,In the export environment as before,Enterprise management pressure big time,Small and medium-sized enterprises can enjoy monthly tax refund,"Let a lot of enterprise benefit."

　　近几年的出口退税政策调整，从2007年开始。市国税局有关负责人认为，2007年国家为避免出口贸易顺差过大，对部分出口产品的退税率调低，就是“抑制外贸出口过快增长”。在2009年为应对金融危机的冲击，鼓励出口，对部分产品的出口退税率进行调整。今年对退税范围、退税时间等方面的调整，是考虑到出口的加工贸易企业危机，“实质上是上一次政策调整的延续”。新政对出口企业反映较多的问题进行了调整，就是要缓解企业压力、减轻企业负担，为出口企业营造一个宽松的政策环境。

In recent years the tax reimbursement for export policy adjustment,Begin from 2007.City officials think about the country tax bureau,In 2007 countries to avoid excessive export trade surplus,For some of the export products of the rebate rate down,is"Inhibition of foreign trade export too fast growth".In 2009 to cope with the impact of the financial crisis,Encourage the export,For some products of export rebate rate adjustment.This year to drawback range/The adjustment of the drawback of time, etc,Is to consider the export processing trade enterprise crisis,"In essence is a continuation of the last policy adjustment".The New Deal on export enterprise reflects many problems have been adjusted,Is to alleviate enterprise pressure/Reduce enterprise burden,For export enterprises to build a loose policy environment.

　　新政解读

New Deal reading

　　出口退（免）税申报期限延长

exit(free)Tax declaration period extend

　　按原有规定，企业须在货物报关出口后90天内申报退税，否则不予退税。

According to the existing provisions,Enterprise must be declared for export goods within 90 days after declaration of tax rebate,Otherwise not tax refund.

　　新规明确，原规定企业须在货物报关出口之日起90天内申报退（免）税，新政策将两类企业申报期限统一为“在出口货物报关出口之日次月起至次年4月30日之前的各增值税纳税申报期内，收齐凭证申报退（免）税”。

The new gauge clear,The original provisions shall be declared for export enterprises in goods within 90 days of the date of declaration back(free)tax,The new policy will be two kinds of enterprise declaration period for unity"In the export goods declaration export day of the second month to the following before April 30, the VAT tax declaration period,Collection of all documents declaration back(free)tax".

　　“小”、“新”企业可按月退税

"small"/"The new"The enterprise can monthly tax refund

　　按原有规定，生产型出口企业中，小型企业各月累计的应退税款在次年1月一次性清退，新发生出口业务企业需待12个月退税审核期满后才能办退。

According to the existing provisions,Production of export enterprises,Small enterprise produced accumulative should be refundable in January next year one-time repel,The new happens export business enterprise need to be 12 months after the expiration of the drawback examine and verify to check.

　　而新政策取消了对上述企业按年退税的规定，意味着“小”、“新”企业可比照一般出口企业按月办理退税，我市552户受影响企业2.78亿元的积压退税款将全面解冻，这将有力缓解当今企业面临的融资难、融资成本高的困境。

The new policy is cancelled on the enterprise according to the provisions of the tax year,means"small"/"The new"The enterprise can in general export enterprise monthly VAT export refund,The 552 families affected enterprise 278 million yuan of tax reimbursement backlog will fully thawed,This will powerful alleviate the financing difficulties faced by the enterprise/The plight of the high cost of financing.