Step 1: Find customers.

This is the most basic step. Without this step, all the links below are useless. How to find customers? Each family has its own routine, but it can be summarized as follows:

1. Exhibitions: This is the most effective, direct and expensive one, especially when going abroad for exhibitions;

2. Customs data: It can't be said that customs statistics have been compiled by some institutions and sold to export enterprises;

3. Platform promotion: B2B promotion platforms such as Alibaba and China Manufacturing Network;

4, search engine: what GOOGLE, linked, etc. , you can search for customers directly on it.

5. Website: Build your own website for promotion, or go over the wall to some foreign websites to find customers.

6, upturned angle: this is the most shameless thing, digging salesmen in the same industry, and some customers have brought it; There are also some agency companies that act as agents for other people's exporters and become their own on behalf of customers.

In short, there are many ways to find customers, and finding the one that suits you is the most important. Spending money is ineffective, such as some platforms.

Risk point:

In the process of looking for customers, we should pay attention to identifying whether customers are liars. We can check whether customers are exposed through search, or find CITIC Insurance for credit reporting.

Step 2: Sign the contract.

The customer has been found, the details of the transaction have been finalized, and the contract is about to be signed. When signing a contract, the commodity information should be clearly listed in the contract, such as unit price, quantity, total amount, shortage, payment method, transaction method, destination port, delivery date, etc. Foreign trade enterprises also need to finalize the purchase details and sign a purchase contract with the factory;

Risk point:

Foreigners do not have the concept of official seal, but generally sign it. It is necessary to pay attention to whether the signer is the effective authorized person of the customer company.

The signing of the contract does not mean that it is valid, and it needs to be decided according to the payment method. If the payment method has the nature of advance payment or deposit, and the deposit needs to be received, or the letter of credit needs to be sent to the exporter's bank for cancellation, then the contract will really take effect. Otherwise, the customer can cancel the contract at any time. Pay attention to whether the customer has appointed a shipping company or asked a freight forwarder to be responsible for transportation matters. It is best to confirm in advance when signing the contract. If the customer finds a freight forwarder to book the shipping space, some items of the bill of lading must be agreed in the contract. Make sure you can get the bill of lading or a copy of it; Payment method, TT, collection, etc. , the payment time must be indicated in the contract;

Step 3: Arrange production.

This step is mainly to pay attention to the time and not to delay the delivery date;

Step 4: Commodity inspection and reservation.

Contact the freight forwarding company to book shipping space, generally about one week in advance (one week before the date of shipment), and the goods that need commodity inspection need to contact the commodity inspection bureau for commodity inspection.

Risk point:

When booking shipping space, we need to pay attention to the information such as the date of shipment, the estimated time of arrival at the destination port, and whether the customer designates a freight forwarding company under FOB trading mode. If yes, it depends on the reputation of the freight forwarding company, sign a transportation contract with it, and issue a master bill and give it to the bill of lading within a few days after sailing.

Step 5: loading, customs declaration and bill of lading confirmation.

Transport the goods to the station before the port is cut off, and make the customs clearance documents for customs declaration, and confirm the bill of lading information with the freight forwarder or shipping company.

Risk point:

1. If you collect foreign exchange in advance, you should pay attention to receiving the payment or deposit before shipment and export. Railway transportation, road transportation and air transportation need to be paid in full before delivery;

2. Pay attention to the weight scale of the container when loading. Be careful not to miss the shipment, let alone deliver the undeclared goods.

If the customs inspection finds that your customs declaration document does not show A, but A is found in the container, then it is smuggling; If the customs declaration document shows that there are 100 pieces of B goods, but it is found that there are 120 pieces of B goods in the container, it is also smuggling.

Pay attention to the gross weight of containers, especially after July 1, and you need to declare VGM to the shipping company. If the container weight error exceeds plus or minus 5% or 1 ton, it cannot be shipped.

3. Confirm the bill of lading, and pay attention to showing the consignor and consignee of the bill of lading;

Step 6: Collect documents.

After sailing, the freight forwarder should ask for the original bill of lading, enter the electronic port to print the customs declaration form and tax refund form, dock receipt, issue export invoices, foreign trade enterprises purchase contracts and special invoices.

Risk point:

Generally, the shipping company will issue the original bill of lading about 5 days after sailing. Pay attention to the custody of the bill of lading and don't lose it. If you lose it, you will be in trouble. Generally, it is necessary to pay a deposit of 2-3 times the value to the shipping company to reissue it. Deposits need to be pledged for about 2 years.

When issuing export invoices, be careful not to issue them across months, but in the month of export. Some local tax bureaus require that export invoices be issued first. There are three kinds of export invoices: 0% ordinary tickets issued by anti-counterfeiting tax control; General machine for printing export invoices; Self-made invoices (that is, invoices in the form of customs declarations);

Foreign trade enterprises should pay attention to that when issuing special purchase tickets, the product name must be consistent with the customs declaration, and the unit must be consistent with one of the two units shown on the customs declaration. In addition, when issuing special tickets, some tax bureaus require that invoices be issued before export. When encountering such a tax bureau, it will operate according to the requirements of the tax bureau;

Step 7: the final payment.

TT handles foreign exchange collection, scans bills of lading, invoices and payment channels to customers. If letters of credit and collection are adopted, documents required by customers are made and submitted to the bank for collection.

Risk point:

TT's foreign exchange recipients must pay attention that the full amount must be paid to the bank account before posting the bill of lading or sending a telegram. Don't foolishly release the goods when you see the payment bill.

If the letter of credit receives foreign exchange, pay attention to the preparation of documents carefully, and do not have discrepancies, otherwise it will affect the receipt of foreign exchange;

For the collection, this must be noted. Don't collect by D/A, this is the biggest risk. When collecting money, after the customer gives the collection route, he must go to the bank to check whether the route belongs to the customer's bank, and don't be cheated by the customer with a fake route.

Step 8: Bookkeeping and tax returns.

Generally speaking, for convenience, the export business can confirm the income and cost in the current month and declare the value-added tax. Enterprises of non-listed companies should not keep books according to the requirements of accounting standards, which will exhaust their finances.

note:

The bookkeeping exchange rate is 1 published by the People's Bank of China, and some areas are the first working day;

Export sales, at the time of export, should be divided into tax refund or tax exemption or regarded as domestic sales tax.

Production enterprise: if the tax is refunded, fill it in directly, and the tax refund is free; Tax exemption, directly fill in the tax exemption; Taxes are directly listed in the tax column;

Foreign trade enterprises: tax refund and tax exemption are directly listed as tax exemption; Taxes are directly listed in the tax column;

If it is impossible to distinguish between tax refund and tax exemption at the time of declaration, the tax refund may not be declared temporarily.

VAT sales and bookkeeping income are converted on FOB basis;

Step 9: declare the tax refund.

When the documents are complete and the information is complete, you can formally declare the tax refund. After the documents are complete, you can first enter the tax refund system for self-inspection and declaration of tax refund data. According to the feedback information, you can check which business information is not standardized, eliminate the non-standardized information, and only declare a single form with complete information.

note:

Foreign trade enterprises shall not deduct the certified input invoices;

Production enterprises should first check the tax refund data, declare value-added tax after no doubt, and then formally declare tax refund, remember this order;

The export business of that year must be formally declared before the deadline for tax declaration in April of the following year, otherwise the tax refund will not be granted;

The filing of documents shall be completed within 15 days after the formal declaration. For details, please refer to State Taxation Administration of The People's Republic of China AnnouncementNo.10201224;

Step 10: Receive the tax refund.

This is the last step. Tax rebates need to be classified according to different regions and tax rebates. Generally speaking, a type of enterprise receives the tax refund in about 5 working days; About 10 working days for second-class enterprises; About 15 working days for three types of enterprises; Four types of enterprises have a long time, generally 20 working days.