Foreign trade enterprises applying for tax refund (exemption) for export goods need to do the following work before they can apply for tax refund (exemption).
The process is roughly as follows:
Identification of Export Tax Refund (Exemption)-Designate someone to handle export tax refund-Enter
"Submitted by China Electronic Port"
Data-Authentication of special VAT invoices-Collection of documents required for export tax refund-Matching documents according to relevant numbers-Electronic declaration by using the declaration system-Submitting tax refund declaration materials to the tax refund department.
1. Preparation for tax refund declaration
1: Foreign trade enterprises have obtained import and export business qualifications and registered in relevant departments;
2. Tax refund (exemption) for export goods shall be handled within 30 days after filing and registration.
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3. Set up full-time or part-time tax collectors.
4. Download and install the "Tax Refund Reporting System for Foreign Trade Enterprises" on the website of Foshan State Taxation Bureau.
Second, tax refund data collection.
1: To obtain the special VAT invoice deduction for export tax refund, you should collect it from the competent authority within the prescribed time limit.
Tax Authority Certification (Online Certification)
2. Within the prescribed time limit, obtain the Customs Declaration Form for Export Goods from the Customs and declare it to the foreign exchange bureau.
Verification procedure of foreign exchange bureau.
3. Submit the received Export Goods Declaration Form through the tax refund subsystem of China electronic port law enforcement system.
Special tax > information
4. Export tax refund (exemption) documents collected (including Export Goods Declaration Form), value-added tax.
Special tax invoices, etc. ), display the associated single number, and enter the declaration system.
Three. Pre-declaration of tax refund
1: generate pre-declaration data in the "declaration system" and log on to the website of Guangdong State Taxation Bureau or go to the district tax office.
The second division of tax source management of our bureau handles the pre-declaration of tax refund.
2. Find the cause of the error according to the doubtful points fed back from the pre-trial results, and confirm the official declaration data after adjusting the declaration; advance
If the result is correct or does not need to be adjusted, the official declaration data can be directly confirmed.
Four. Formal declaration of tax refund
1: print export details and purchase details, generate summary declaration data in the "declaration system" and print it.
The tax refund summary declaration form generates formal declaration data.
2. Bind the tax refund documents and statements as required, and submit them to the tax sources of the District State Taxation Bureau within the prescribed reporting period.
Management Division II handles tax refund declaration.
3. Get back the acceptance declaration receipt
Supplement:
Due to the internal management convergence of some enterprises, business departments signed C & ampf or CIF prices, but the customs declarers misreported them as FOB prices, resulting in related expenses that can neither offset the main business income nor be charged as expenses. Some enterprises actually used C & ampf or CIF prices, but the related export contracts were written as FOB prices, both of which inflated the profits of enterprises and led to Donna's corporate income tax. It is hoped that enterprises will pay attention to the consistency of contract and customs declaration price.
In the month of export, check the customs declaration information at the electronic port according to the number and verification form of the special export invoice, and then declare duty-free entry in the export tax-free declaration software within the next month's tax declaration period according to the checked customs declaration information and the special export invoice.
Second, the tax refund declaration
After the products are exported, you can receive the customs declaration in about one month. Upon receipt, the export tax refund and export foreign exchange receipt and payment documents shall be submitted at the electronic port, and the tax refund can only be declared in the export tax exemption declaration software within the tax declaration period in the state of "accepted by State Taxation Administration of The People's Republic of China". Declaration process: pre-declaration, print the receipt of pre-declaration, then formally declare and print the receipt of declaration.
The above newspaper materials are attached according to the national tax requirements.