General procedures and accessories of export tax rebate
General process of export tax refund registration: 1. An enterprise that submits the relevant documents for examination and receives the registration form shall go through the tax refund registration for export enterprises within 30 days after obtaining the approval documents of relevant departments and the industrial and commercial registration certificate issued by the administrative department for industry and commerce. 2. After receiving the Tax Refund Registration Form for Export Enterprises, the accepting enterprise shall fill in the form according to the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authorities together with the approval documents for the right to operate export products, industrial and commercial registration certificates and other supporting materials, and the tax authorities will accept the registration after examination. 3. Issuing the Registration Certificate of Export Tax Refund The tax authorities shall issue the Registration Certificate of Export Tax Refund to the enterprise after receiving the formal application of the enterprise and examining and approving it according to the prescribed procedures. 4. Change or cancellation of export tax refund registration When the business status of the enterprise changes or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs. Additional materials for export tax refund 1. Customs declaration. Customs declaration is a document that import and export enterprises fill in when they apply for customs inspection and clearance when goods are imported or exported. 2. Export sales invoice. This is a document filled out by the export enterprise according to the sales contract signed with the export buyer. It is the main voucher for foreign buyers to purchase goods, and it is also the basis for the accounting department of export enterprises to record the sales income of export products. 3. Purchase invoice. The main purpose of providing purchase invoices is to determine whether the supplier, product name, unit of measurement and quantity of export products are the sales price of the production enterprise, so as to divide and calculate the purchase cost. 4. Foreign exchange settlement memo or foreign exchange receipt notice. 5. Self-made products that are directly exported or commissioned by production enterprises and settled on CIF basis shall also be accompanied by export cargo waybill and export insurance policy. 6. Enterprises engaged in the re-export business of raw materials processing shall also submit the contract number, date, name and quantity of imported materials, name of re-exported products, import cost and amount of taxes paid to the tax authorities. 7. Product tax certificate. 8. Proof that export income has been written off. 9. Other materials related to export tax rebate. Requirements for tax refund declaration materials 1. Special tax payment book (export goods) and tax payment division sheet for tax export goods; Second, the special VAT invoice deduction; 3. Export invoices for export goods; Four, export commodity sales ledger; Five, export verification form (export tax rebate); Six, People's Republic of China (PRC) ××× customs declaration form for export goods (for export tax refund); Seven, export goods tax rebate summary declaration, export tax rebate purchase certificate declaration, export goods tax rebate declaration; Eight, pre-trial doubt feedback form; 9. Other materials required by the tax authorities. Problems needing attention in original vouchers: 1. Tax (export goods) special payment book and tax payment split sheet: (1) Whether the payer's official seal or financial seal is affixed, whether there is a special tax seal of the payer's tax department, and whether there is a bank (treasury) signature; (2) Whether the statutory tax rate and collection rate are correct; (three) whether the invoice number indicated in the payment book is consistent with the corresponding special VAT invoice (deduction) number; (4) Whether the product name, quantity, amount and unit of measurement are consistent with the special VAT invoice; (five) whether the taxpayer identification number and customs code in the special tax payment book (export goods) are consistent with those indicated in the special VAT invoice and the customs declaration form for export goods; (six) a payment book (for export goods) can only fill in five special VAT invoice numbers in the sales invoice number column; (seven) according to the requirements of electronic management, the special payment book can only fill in three columns at most; (eight) if the items listed in the payment book are wrong, they shall not be changed in the original payment book, and the tax authorities where the payment book is located shall issue a certificate of correction; (9) Whether the amount in the split sheet is correct; (ten) other requirements stipulated by the General Administration and the Provincial Bureau. 2. Special VAT invoice (deduction): (1) Whether the special invoice seal is affixed; (two) the computer version of the special VAT invoice, whether it has been certified by anti-counterfeiting and tax control (except for the password-free area); (three) whether the name of the sales unit is consistent with the name of the supplier in the payment book; (four) from tax fraud areas (Shanwei City, Guangdong Province: Lufeng, Luhe, Haifeng; Shantou City, Guangdong Province: Chaoyang, Chenghai and Nan 'ao; Jieyang City, Guangdong Province: Jiedong, Jiexi and Puning; Chaozhou City, Guangdong Province: Chaoan, Raoping) Whether the manufacturers purchase goods separately; (5) Handwritten VAT invoices issued after July 1 2003 will not be recognized except for small-scale taxpayers replaced by tax authorities; (six) other requirements stipulated by the General Administration and the provincial bureau. 3. Export invoice of export goods: (1) Whether the legal representative of the export enterprise signs or seals it; (two) whether the goods issued on the invoice are consistent with the customs declaration; (3) Other contents to be implemented in accordance with foreign trade finance regulations. Four, export goods sales ledger should focus on the following contents: (a) whether to affix the financial seal or official seal of the export enterprise; (2) Whether the foreign currency amount indicated in the sales subsidiary ledger is consistent with the foreign currency amount in the export invoice, verification form and customs declaration; (3) Other contents that should be implemented in accordance with the provisions of the foreign trade finance and tax law. V. Verification Form of Export Receipt (Special Seal for Export Tax Refund): (1) Whether the seal of "Hubei Branch of State Administration of Foreign Exchange has been written off" is stamped by the foreign exchange administration department; (two) whether it is consistent with the verification number indicated in the customs declaration. 6. People's Republic of China (PRC) export goods declaration form (special form for tax refund): (1) Whether the manufacturer or delivery unit indicated in the declaration form is consistent with the supplier in the payment form; (2) Whether to affix the customs inspection seal; (3) Whether the name and quantity of the goods indicated on the customs declaration are consistent with the payment book or the split bill and the special invoice; (four) other contents that should meet the requirements of the customs declaration management of export goods. Seven, export goods tax rebate summary declaration, export tax rebate purchase certificate declaration, export goods tax rebate declaration and declaration floppy disk: (a) whether the relevant number is correct; (two) whether the data is accurately reported as required, and whether it is consistent with the attached original documents; (3) Whether the seal and signature of the Summary Declaration Form are complete; (four) whether the data in the Summary Table and Schedule are consistent with the electronic data of the floppy disk; (five) other contents that should meet the requirements of electronic management of export tax rebates. Eight, export enterprises in accordance with the reporting requirements, before 15 monthly declaration 1 times (except winning the bid, agricultural and sideline products and reply). Foreign trade enterprise export tax refund declaration form When foreign trade enterprises declare tax refund, they must submit the following three kinds of declaration forms: the list of export goods tax refund import certificate declaration form, which reflects the tax levied on the purchase of export goods; B the declaration list of export goods tax refund reflects the customs declaration, export and foreign exchange write-off; C the summary declaration form of export tax refund of foreign trade enterprises reflects the comprehensive summary of the information, statements, taxes, commodities and documents declared this time, and is also the bottom sheet for the tax refund department to review and sign the bill. Processing of bulk declaration form for export tax rebate purchase; When applying for export tax rebate to purchase bulk customs declaration forms, export enterprises must provide the following information: 1. Original special payment letter for export goods and corresponding special VAT invoice; Two, for the "export tax rebate purchase bulk declaration form", we should pay attention to fill in the name of the supplier in the "remarks column" of this form.