1. Once the foreign-related economic license is registered with the tax authorities, it cannot be directly invalidated;
2. If the foreign trade certificate is issued incorrectly, first of all, it is necessary to report the situation to the tax authorities in the place where the project operates and explain the problem;
3. Following the guidance of the tax authorities, it may be necessary to go to the tax authorities where the foreign trade certificate is issued for verification;
4. When writing off, the taxpayer shall provide the tax payment certificate and the foreign economic certificate to be written off.
The function and limitation of external classics syndrome;
1, the foreign trade certificate is a foreign economic contract filing certificate issued by the foreign trade department, which is the proof of the performance of foreign trade contracts;
2. For export enterprises, foreign trade license is an important basis for obtaining export tax rebate and handling foreign exchange settlement procedures;
3. Once the foreign trade documents are submitted for inspection, it usually means that the relevant contracts have been executed and their information has been entered into the system to supervise the authenticity and compliance of export transactions;
4. The cancellation of foreign trade license may affect the credit record of the enterprise, because it involves the joint supervision of taxation, foreign exchange management and other departments;
5. Under special circumstances, to change or terminate the contract, it is necessary to apply to the foreign trade department according to the prescribed procedures, explain the situation and provide the corresponding certification materials.
To sum up, once the foreign trade license is checked and registered by the tax authorities, it cannot be directly invalidated; If there is any mistake in issuing, it shall be reported to the tax authorities in the place where the project operates, and verified by the tax authorities in the place where it is issued, and relevant materials such as tax payment certificate and foreign trade certificate to be written off shall be provided at the same time.
Legal basis:
Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law
Article 34
Taxpayers shall, within 10 days after the expiration of the validity period of foreign exchange certificates, handle the cancellation procedures of foreign exchange certificates with the tax authorities of the original tax registration place.