Question 2: Regarding the difference between agent export and self-operated export, the tax refund is mainly discussed upstairs. In fact, the biggest difference between agent export and self-operated export lies in two points: first, whether the company has an entity and whether it is receiving goods; Second, tax, self-operated export only needs tax credit, and the agent needs to help with tax refund. Self-employed people can save some trouble, but agents are a little more troublesome, and they have to issue invoices and refund taxes.
My company is changing from an export agent to a self-operated export. Personally, I think that export agency is an event in which a manufacturer entrusts others to handle export matters. Self-export is different from entrusted export. As the name implies, it means to manage export matters independently, that is, not to entrust others with export business. Entrusted export is from the perspective of the entrusting party, and agent export is from the perspective of the entrusted party. If it is necessary to sign an agency agreement for entrusted export, it is the export business handled by the agent for the entrusted unit. The goods are provided by the entrusting party, and both the entrusting party and the agent are listed in the export declaration form. Customers can be provided by the entrusting party or buyers can be found by agents.
The client needs to issue a special VAT invoice to the agent, that is, the client needs to pay VAT first. Under normal circumstances, the agent will not pay the money in advance. When the seller remits money, the seller transfers the money belonging to the buyer to the customer. The agent only needs to pay the business tax on the agency fee collected, and of course, he also needs to issue an invoice to the client to collect the commission. As for the export tax rebate, the agent returns it to the client after receiving the tax rebate, and the agent is responsible for the preparation of documents during the tax rebate process, and the client cooperates.
The difference between self-operated export is that the export matters are borne by the production enterprises themselves. Naturally, there is no problem of bearing part of the value-added tax first, and there is no need to advance funds for unpaid value-added tax. However, all customs declaration procedures, customer credit investigation and customer search also need to be carried out by the manufacturers themselves. Because it is a professional business after all, when it is not mature, ordinary enterprises will choose agents to operate on their behalf. Although the profit margin is small, the risk will also be reduced.
Question 3: Introduction of self-operated import and export: At present, the export goods of foreign trade companies are subject to VAT refund, and the VAT is calculated according to the input tax. The specific calculation formula is: tax refund amount = quantity of export goods × weighted average purchase price × tax refund rate, and the tax refund is based on the purchase price of export goods purchased by foreign trade companies. The value-added tax refundable for self-operated (entrusted) export of production enterprises is "exemption, credit, refund" or "first levy and refund", and the tax amount of export tax rebate depends on the FOB sales income of export and its input tax amount. In the daily tax management, most enterprises take the form of self-export or entrust foreign trade companies to export, and some enterprises sell goods to foreign trade companies for export, and foreign trade companies handle export tax rebates. These two forms adopt different tax refund methods, which will also produce different results.
Question 4: What is the normative interpretation of self-operated export? Self-export means that enterprises or individual industrial and commercial households directly contact foreign customers to obtain orders and export goods through their own customs codes after obtaining self-import and export rights.
Procedures for self-export:
After receiving orders from foreign customers, apply for a verification form at China Electronic Port.
Then take the card to Wenling to get the verification form.
After retrieving the verification form, seal it and send it to the freight forwarding company together with the customs declaration form, declaration power of attorney, packing list and invoice.
After receiving the goods, fax the receipt to inform the freight forwarder to arrange the shipping schedule.
After the forwarder returns the warehouse receipt, arrange warehousing.
Arrange remittance to the freight forwarder after receiving the original bill of lading and invoice issued by the freight forwarder.
After the customer receives all the money, send the bill of lading, packing list, invoice, etc. Give it to foreign customers together. (Different customers need different documents).
After the above is completed, submit the documents and declare them at the electronic port.
After the forwarder returns the customs declaration form and the verification form, he submits the information to be written off through the online verification declaration system, and then submits all the documents (verification form, customs declaration form, bank remittance memo verification form, export sales unified invoice settlement form) to Wenling Foreign Exchange Bureau for verification.
After verification, all returned documents and customs declaration forms after verification will be submitted to the Finance Department for tax refund.
Question 5: What is self-export sales? Self-export sales refers to the export sales business operated by enterprises themselves. The so-called self-management has two elements: ① self-financing; (2) Start your own business. Its sales revenue belongs to the export enterprise, and all domestic and overseas expenses, commissions, claims, claims and fines related to the purchase price of export commodities are borne by the export enterprise itself, and the operating profit and loss are also included in the total profit and loss of the export enterprise. This kind of enterprise includes trade type and production type.
Question 6: What do you mean by self-agency in the import and export business of various commodities and technologies in the business license? Self-management is different from agency-self-management means that an enterprise does its own import and export business, and the agent accepts the entrustment of the principal to operate the import and export business on its behalf. The self-operated business obtains the profit and loss of the enterprise itself, while the agent collects the agency fee from the client regardless of the profit and loss of the business itself.
Question 7: What do you mean by self-management and agency for the import and export of various commodities and technologies in the business license? Self-employment here is relative to agency. Self-employment is the import and export business operated by our company.
Question 8: What is the difference between "self-operated import and export volume" and "port import and export volume" in statistical data? The definition of separation? This should be easy to explain, the former is private, the latter is all, and the latter includes the former.
Question 9: The process of applying for import and export right.
I. The procedures for filing and registering foreign trade operators are as follows:
(1) Obtaining the Registration Form for Foreign Trade Operators (hereinafter referred to as the Registration Form). Foreign trade operators can download it from the website of the Ministry of Commerce (mof.gov), or get the registration form from the local filing and registration authority (the format is attached).
(2) fill in the registration form. Foreign trade operators shall carefully fill in all information according to the requirements of the registration form, and ensure that the contents filled in are complete, accurate and true; At the same time, carefully read the terms on the back of the registration form and sign and seal it by the legal representative of the enterprise or the person in charge of individual industry and commerce.
(3) Submit the following application materials to the registration office:
1, the "Registration Form" filled out according to the requirements in the second paragraph of this article; (Seal of company and legal person)
2. A copy of the business license; (company seal)
3. A copy of the organization code certificate; (company seal)
4. If the foreign trade operator is a foreign-invested enterprise, a copy of the approval certificate of the foreign-invested enterprise shall also be submitted;
5. Individual industrial and commercial households (individual industrial and commercial households) that have gone through industrial and commercial registration according to law shall submit the property notarization certificate issued by the legal notarization institution; Foreign (regional) enterprises that have gone through industrial and commercial registration according to law shall submit the capital credit certificate issued by the statutory notary office.
Two. Change in the business scope of the business license of the Administration for Industry and Commerce (1. Change table 2. Original and photocopy of business license).
3. National tax and local tax, change the business scope of tax registration certificate (1. Change table 2. Copy of new business license and copy (national tax B5, local tax A4) 3. Original tax registration certificate).
Four. The administration of foreign exchange, for the record, that is, the registration form, to prepare for receiving the verification form and the verification form.
Verb (short for verb) Customs. Get the form from the industrial and commercial administration department and prepare all the materials (1. Enterprise registration certificate. Registration form for foreign trade operators. Business license. Code certificate 5. National tax registration certificate. Bank account opening permit. Real estate lease agreement. Articles of association and financial status of the company. Copies of the above are required). Put on record in advance to receive the self-declaration enterprise registration certificate and seal it.
6. Customs handling electronic ports
7. Go to the Commodity Inspection Bureau for filing.
Eight. You're finished.
Remarks:
I. Pre-entry of enterprise information
Need to provide information
1. Organization code certificate, enterprise business license (duplicate), national tax registration certificate (duplicate), qualification certificate of import and export enterprise or approval certificate of foreign-invested enterprise, and original and photocopy of customs declaration registration certificate.
2. Key management personnel of the enterprise (that is, all personnel filled in the form 1), corporate cardholders and carrier cardholders.
Copy of personal identity card
3. Persons who have obtained the qualification of customs declarant shall carry the original and photocopy of the Qualification Certificate and Certificate of Customs declarant.
4. Persons qualified for foreign exchange verification shall carry the original and photocopy of the Foreign Exchange Writer's Certificate.
5. Forms 1 and No.2 with official seals (available directly from the business card printing center or downloaded from the "network access program" column of GATT).
6. Letter of introduction and original ID card of the agent.
Processing steps
information input
The enterprise carries the above information to the relevant local customs department for pre-entry of enterprise information.
(two) to receive the "China electronic port network user qualification registration form" (hereinafter referred to as the "registration form").
(3) Examination and approval
Hold the registration form to the technical supervision bureau, industrial and commercial bureau and state taxation bureau where the enterprise is located for examination and approval.
Second, the network business card printing
Need to provide information
1. Organization code certificate, enterprise business license (duplicate), national tax registration certificate (duplicate), qualification certificate of import and export enterprise or approval certificate of foreign-invested enterprise, and original and photocopy of customs declaration registration certificate.
2. Copies of ID cards of key management personnel (i.e. 1 table), corporate card holders and operator card holders.
3. Persons who are qualified as customs declarers should bring the original and photocopy of the Certificate of Customs Declarer Qualification and Certificate of Customs Declarer ..... >>
Question 10: How to operate self-operated import and export? Process of handling self-operated import and export rights
1, foreign trade record: application for import and export right, foreign trade record registration form.
2. Change of business scope: change of business scope related to industry and commerce, taxation and articles of association.
3. Customs filing: import and export rights, information filing of enterprises and relevant managers of enterprises, engraving special seals for customs declaration, and obtaining customs registration certificates.
4. Filing by the Inspection and Quarantine Bureau: Submit the import and export right online for filing and obtain the registration certificate of self-care inspection and quarantine.