(I) Major Policy Content In 1954, France took the lead in introducing value-added tax and accumulated many successful experiences in the operation of zero-tax rates on exported goods. Its export tax rebate policy mainly includes: exemption of value-added tax on export goods, input tax on export goods used to offset the value-added tax occurred in domestic sales, when an enterprise has insufficient credit due to exports, it generally adopts two methods: A temporary taxation policy is implemented, and exporting companies are exempt from purchasing tax in full. It means that export companies are completely exempt from taxes when they purchase goods, and they do not levy taxes or refund taxes. There are two specific ways:
(1) Annual tax exemption approval method. This method is suitable for bulk exports and exports well-established companies. The bulk export standard is determined by the tax department. At the beginning of each year, such export enterprises apply for tax exemption quotas in written form to the local taxation authority, and the taxation department determines the amount of tax exemption for enterprises based on their export performance in the previous year. After approval, the exporting company will have a tax-free purchase certificate and tax exemption certificate approval number that has been verified and stamped by the taxation department. Within one year, it may not pay domestic sales value-added tax, and it may independently handle tax-free purchases within the scope of the approved amount. export goods. When an exporter purchases goods from a supplier, it only needs to provide the supplier with a purchase letter with a tax exemption approval number. The supplier can then use this letter to supply the export enterprise with duty-free goods and issue a zero tax rate accordingly. VAT invoices. At the same time, suppliers rely on this to report to the local tax authorities, but they may also not pay value-added tax for this shipment. When the supplier's input tax is insufficient to deduct the deduction, the excess tax shall be gradually applied for tax exemption declaration or applied for additional tax exemption, and the taxation department may also request a tax refund.
(2) Approval of tax exemption method by document. It is applicable to newly established enterprises or temporary export enterprises. The enterprises apply for export tax exemption quotas to the local taxation authorities according to their already-identified export contracts. The taxation department determines the exemption quotas according to the export contract turnover, and after approval, exports Businesses like the previous ones can purchase goods for import and export duty-free. If the export contract is not implemented and therefore no tax exemption is used, or if it is required for another export contract, the exporting company shall promptly report to the tax authority in writing and apply for a separate exemption limit. For export companies that have no actual export performance in the past and the tax authorities lack sufficient understanding of their credit standing, the tax authorities may require reputable third parties to provide export tax exemptions for the export enterprises. If the exports of goods exported by export enterprises are tax-free and domestic exports are transferred to domestic sales, the export enterprises shall make up for the tax payable. The second is export tax rebates. If an exporter fails to meet the conditions required by the first method and there is insufficient deduction, it may apply for export tax rebates. The actual operation of the method is exemption, offset, and refund, that is, the export goods are exempted from the last link of value-added tax. The taxes that should be refunded in previous links and the taxes payable for domestic sales are deducted. Transfer to the next period continues to deduct or refund the library on schedule. There are two specific ways: A, the general tax rebate. Refers to export companies to apply for tax rebates to the local taxation department on an annual or quarterly basis. This applies to companies that export less and do not often refund. For enterprises that have returned for one year, the amount of input tax that has not been deducted at the end of the year must exceed 10,000 francs. For enterprises that have returned one quarter earlier, the input tax that has not been deducted at the end of the quarter must exceed 5,000 francs. B. Special tax refund. Refers to export companies handling monthly tax returns to the local taxation authorities, applicable to companies with more exports. Enterprises that apply for export tax refunds should fill out tax refund applications, and provide VAT invoices and export declaration forms.
(II) Anti-fraud Measures In order to avoid arrears of corporate tax refunds, the French taxation department generally conducts tax refunds first and then checks them. If it is found that companies have tax frauds upon inspection, they will be fined twice, retrospectively for more than 10 years, and if the circumstances are serious, they will be held criminally responsible.
(1) Annual tax exemption approval method. This method is suitable for bulk exports and exports well-established companies. The bulk export standard is determined by the tax department. At the beginning of each year, such export enterprises apply for tax exemption quotas in written form to the local taxation authority, and the taxation department determines the amount of tax exemption for enterprises based on their export performance in the previous year. After approval, the exporting company will have a tax-free purchase certificate and tax exemption certificate approval number that has been verified and stamped by the taxation department. Within one year, it may not pay domestic sales value-added tax, and it may independently handle tax-free purchases within the scope of the approved amount. export goods. When an exporter purchases goods from a supplier, it only needs to provide the supplier with a purchase letter with a tax exemption approval number. The supplier can then use this letter to supply the export enterprise with duty-free goods and issue a zero tax rate accordingly. VAT invoices. At the same time, suppliers rely on this to report to the local tax authorities, but they may also not pay value-added tax for this shipment. When the supplier's input tax is insufficient to deduct the deduction, the excess tax shall be gradually applied for tax exemption declaration or applied for additional tax exemption, and the taxation department may also request a tax refund.
(2) Approval of tax exemption method by document. It is applicable to newly established enterprises or temporary export enterprises. The enterprises apply for export tax exemption quotas to the local taxation authorities according to their already-identified export contracts. The taxation department determines the exemption quotas according to the export contract turnover, and after approval, exports Businesses like the previous ones can purchase goods for import and export duty-free. If the export contract is not implemented and therefore no tax exemption is used, or if it is required for another export contract, the exporting company shall promptly report to the tax authority in writing and apply for a separate exemption limit. For export companies that have no actual export performance in the past and the tax authorities lack sufficient understanding of their credit standing, the tax authorities may require reputable third parties to provide export tax exemptions for the export enterprises. If the exports of goods exported by export enterprises are tax-free and domestic exports are transferred to domestic sales, the export enterprises shall make up for the tax payable. The second is export tax rebates. If an exporter fails to meet the conditions required by the first method and there is insufficient deduction, it may apply for export tax rebates. The actual operation of the method is exemption, offset, and refund, that is, the export goods are exempted from the last link of value-added tax. The taxes that should be refunded in previous links and the taxes payable for domestic sales are deducted. Transfer to the next period continues to deduct or refund the library on schedule. There are two specific ways: A, the general tax rebate. Refers to export companies to apply for tax rebates to the local taxation department on an annual or quarterly basis. This applies to companies that export less and do not often refund. For enterprises that have returned for one year, the amount of input tax that has not been deducted at the end of the year must exceed 10,000 francs. For enterprises that have returned one quarter earlier, the input tax that has not been deducted at the end of the quarter must exceed 5,000 francs. B. Special tax refund. Refers to export companies handling monthly tax returns to the local taxation authorities, applicable to companies with more exports. Enterprises that apply for export tax refunds should fill out tax refund applications, and provide VAT invoices and export declaration forms.
(II) Anti-fraud Measures In order to avoid arrears of corporate tax refunds, the French taxation department generally conducts tax refunds first and then checks them. If it is found that companies have tax frauds upon inspection, they will be fined twice, retrospectively for more than 10 years, and if the circumstances are serious, they will be held criminally responsible.
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