Taxpayers' "export tax rebate" is different from domestic sales because of its special tax-related process. Exporting goods is a tax policy involving tax refund or exemption, which many enterprises have consulted. According to the relevant policies, the procedures related to "returning goods" in taxation are summarized as follows:
I. General policies for tax-related treatment of returned export goods:
If the goods are returned, the production enterprise shall, when the export goods are declared and returned to the country for some reason, apply to the customs for returning the goods on the strength of the export goods refund certificate issued by the competent tax refund department and the export goods declaration form (for export tax refund only) issued by the customs.
If the goods are returned, the original tax exemption and refund shall be handled in accordance with the Operating Rules for the Administration of Tax Exemption and Refund for Export Goods of Production Enterprises (Trial) (Guo Shui Fa [2002] No.65438 +0 1).
Taxable amount = offshore export price of returned goods × RMB foreign exchange quotation × tax refund rate of exported goods, and the tax budget subject is "VAT refund of exported goods".
If the returned goods have been taxed according to the sales goods due to reasons such as irregular documents, there is no need to tax them.
If the export goods after customs clearance are re-exported, the export enterprise may apply for tax refund together with other export documents with the tax payment certificate and tax payment book of the export goods after customs clearance.
Where the goods returned from customs clearance are exported to domestic market, the export enterprise may apply to the competent tax refund authority for the certificate of export goods being exported to domestic market.
Taxpayers should declare the exemption and refund of export goods within the prescribed time limit, and then offset the current export sales income after the goods are returned. The return voucher shall be cancelled within the prescribed time limit.
Two. Procedures for returning export goods by production enterprises:
After the production enterprise declares the export, it will return the goods. If the Customs has issued the Customs Declaration Form for Export Goods (Special for Export Tax Refund), the export enterprise shall apply to the Tax Source Management Section II of the District State Taxation Bureau for the Export Tax Refund Certificate, and then go through the formalities of returning the goods to the Customs.
When handling the export goods tax refund certificate, the following materials shall be submitted:
(1) The enterprise shall fill in the tax refund certificate for export commodities;
(2) Apply for issuing a report (tax certificate for returned export goods);
(3) Original and photocopy of the customs declaration form for export goods (for export tax refund only) (provided when tax exemption is not declared);
(4) Original and photocopy of the declaration form for tax exemption and refund corresponding to the declaration form for returned goods (provided when the tax exemption and refund has been declared);
(five) other information required by the competent tax refund department;
(six) the disk with the information of the return voucher.
Tax Source Management Division II (former Import and Export Tax Administration Branch) receives the correct information, and the enterprise will refund the tax refund to the library and issue the Certificate of Tax Payment for Export Commodities within 2 working days.
Three, foreign trade enterprises return procedures:
Foreign trade enterprises return goods for some reason after declaring their exports. Where the Customs has issued the Declaration Form for Export Goods (Special for Export Tax Refund), the export enterprise shall submit the following information when handling the tax refund certificate for export goods in the Tax Source Management Section II of the District State Taxation Bureau:
(1) The enterprise shall fill in the tax refund certificate for export commodities;
(2) Apply for issuing a report (tax certificate for returned export goods);
(3) Original and photocopy of the customs declaration form for export goods (for export tax refund only) (provided when tax refund is not applied);
(four) when the enterprise returns the exported goods that have been refunded, it shall also provide the following information:
1. Red letter application for tax refund from Shunde State Taxation Bureau;
2. The scarlet letter "Export Goods Tax Refund Summary Declaration Form";
3, when the customs clearance, the original declaration of tax refund "export tax refund purchase certificate declaration list";
4. Customs clearance form for tax refund and list of export goods tax refund declaration at the time of original tax refund declaration;
5. At the time of customs clearance, the original tax refund summary declaration form.
Four, foreign trade enterprises export goods, did not declare the export tax rebate, return formalities.
Q: The goods exported by foreign trade enterprises have not been declared for export tax rebate, but the accounting business has been exported and are now returned. What should I do?
A: Foreign trade enterprises have declared export tax exemption, but the export sales income that has not been declared tax refund has been returned. When applying for a tax refund certificate for export commodities, the following information shall be provided:
1. Application form and electronic data of tax refund voucher generated by export tax refund declaration system;
2, the enterprise to fill in the "export goods return tax paid certificate";
3. Original and photocopy of the Declaration Form for Export Goods (for export tax refund only);
4. The original and photocopy of the export verification form;
5. Original and photocopy of export invoice for export goods. The above copy should be marked "This copy is consistent with the original" and stamped with the official seal of the enterprise.
Foreign trade enterprises do not need to pay taxes when returning export goods that have not been refunded; If the export goods that have been refunded are returned, tax should be paid first.
Five, "feed processing" export goods returned for re-export procedures.
When the goods exported by the company are returned by "feed processing", the original export declaration form will be collected by the customs, and the re-exported goods after rework will be returned to the customs after the returned quantity is completed.
Excuse me: what should I do if the goods are returned and re-exported after rework?
Answer: If the export sales of the company have been declared, the export sales of tax refund (exemption) will be offset in the month when the goods are returned. When an enterprise re-exports, if the customs fails to issue a new customs declaration form, it shall declare tax exemption and refund within 90 days from the date of filing the original export customs declaration form (tax refund form).
Six, export returns, the number of goods to be returned, more than the number of applications for return.
Recently, the company carried out the export return business, and handled the tax payment certificate of export goods return at the State Taxation Bureau. However, when the customs handled the import of the returned goods, it was found that the actual quantity of the returned goods was more than the quantity applied for, and the customs did not handle the return procedures. Excuse me, can I go to the IRS to apply for a tax payment certificate for returned export goods?
Answer: After issuing the return certificate, if the export enterprise finds that there is a difference between the actual returned quantity and the returned goods quantity, it should first void the original return certificate in the tax refund department, and then reissue the export goods tax refund certificate with the tax payment certificate.
Seven, "return" processing. (i.e. return to maintenance. )
Our company is a foreign-funded enterprise with import and export rights. Last year, we exported a batch of goods, but due to quality problems, we returned them for maintenance this year.
According to the customs regulations, when the goods are returned, they have been filed in the import and export tax refund branch to prove that the returned goods have been paid. After the goods are imported, they will be written off in the import and export tax refund sub-bureau, and at the same time, they will be sold with a complete deduction certificate when filling in the "tax exemption report".
Now I want to ask: If my goods are re-exported, is it necessary to have an "export receipt verification form" to be complete? Is there really a condition of "exemption and refund" for this transaction?
Answer: If the goods are re-exported after being returned, tax exemption and tax refund shall be handled according to normal export procedures;
For the re-exported goods in the form of "returned imported finished products", the foreign exchange administration department does not issue the verification form of export proceeds, and the export enterprise can handle the "declaration form of export tax refund (exemption)" with the following information:
1, the declaration form of export goods with the trade mode of "returned finished products" (for export tax refund only),
2. A copy of the original Export Goods Declaration Form (for export tax refund only),
3, returned goods "import goods declaration form" copy,
4, the original "export verification form" copy,
5. Other prescribed tax refund vouchers.
8. In case the export is rejected, how can I issue an invoice?
After the goods of an export enterprise are declared for export, if they are returned, they shall issue a negative invoice for export goods according to the regulations. An export enterprise may issue a red-ink invoice with the tax refund certificate for export goods and the original customs declaration form for export goods.
Nine, after the issuance of the return certificate, it should be cancelled within one month.
The production enterprise shall, within one month after the issuance of the Receipt, go to the Tax Source Management Department II to verify the Receipt with the following information.
(1) Original and photocopy of the customs declaration form for export goods (for export tax refund only) (Note: the customs has added a return opinion and stamped it).
(2) Original and photocopy of Guangdong export commodity invoice (red) (with tax authorities' stubs attached);
(three) the original and photocopy of the declaration form for imported goods returned;
(4) The original and photocopy of the enterprise copy of the export commodity tax refund certificate;
(5) Other materials required by the competent tax refund department.