Abstract On November 3, as a pilot enterprise of VAT general taxpayers, Henan Province Yuxing Huajing Microdrill Co., Ltd., located in Zhengzhou Export Processing Zone, issued the first special VAT invoice. On the same day, Zhengzhou Customs handled the domestic sales of 10,000 carats of synthetic diamond powder for the company...
On November 3, as a pilot enterprise of VAT general taxpayers, Henan Province Yuxing Huajing Microdrill Co., Ltd., located in Zhengzhou Export Processing Zone, issued the first special VAT invoice. On the same day, Zhengzhou Customs handled the domestic sales of 10,000 carats of synthetic diamond powder for the company, involving a value of 2735.04 yuan and a tax of 464.96 yuan. This marked the successful launch of the pilot program for the general taxpayer qualification in the special supervision area of ​​Henan Customs. Seven pilots across the country, Henan
On November 3, as a pilot enterprise of VAT general taxpayers, Henan Province Yuxing Huajing Microdrill Co., Ltd., located in Zhengzhou Export Processing Zone, issued the first special VAT invoice. On the same day, Zhengzhou Customs handled the domestic sales of 10,000 carats of synthetic diamond powder for the company, involving a value of 2735.04 yuan and a tax of 464.96 yuan. This marked the successful launch of the pilot program for the general taxpayer qualification in the special supervision area of ​​Henan Customs.
On October 14, the State Administration of Taxation, the Ministry of Finance, and the General Administration of Customs jointly issued an announcement to initiate the pilot work of granting general taxpayer qualifications to enterprises in special customs supervision areas. The country approved the establishment of seven pilots, and Zhengzhou Export Processing Zone and Xinzheng Comprehensive Insurance Zone were among them. It is reported that the pilot enterprises will enjoy multiple benefits from the date of their entry into force. On the one hand, enterprises in the special customs supervision area can continue to carry out bonded processing business, on the other hand, they can obtain or issue special VAT invoices like ordinary domestic and foreign enterprises.
In addition, the pilot enterprises can also enjoy various preferential policies such as importing self-use equipment, paying customs duties in proportion, and categorizing and arranging goods according to status. The implementation of the pilot program for the VAT general taxpayer qualification in the special supervision area of ​​the Customs is conducive to the pilot enterprises to give full play to the production capacity advantage. Facing the expansion of the international and domestic market, it is implementing the State Council's steady growth, restructuring, and supply-side structural reform strategies. A powerful move.
It is understood that in order to promote the smooth implementation of this favorable policy, Zhengzhou Customs has taken measures to take the initiative to dock with the national taxation department, conduct policy presentations and training for relevant enterprises, and help enterprises calculate cost accounts, calculate market accounts, calculate tax accounts, and enable enterprises. The legitimate interests are guaranteed.
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