Step 2: The exporter goes through the formalities of "China Electronic Port" network access at the customs, and goes through the electronic authentication formalities of "China Electronic Port" enterprise legal person ic card and "China Electronic Port" enterprise operator ic card at the relevant departments;
Step 3: The exporter shall go through the registration formalities with the relevant materials at the foreign exchange bureau where he is registered. After verification, the foreign exchange bureau shall go through the registration formalities for the exporter and establish the electronic file information of the exporter;
Step 4: the exporter applies for the verification form of export foreign exchange receipt online;
Step 5: The exporter applies for a paper-based export receipt verification form with the operator's IC card, verification form and export contract (provided at the time of initial application) at the registered foreign exchange bureau;
Step 6: The export enterprise files the export verification form with the customs at the customs declaration place online before declaration;
Step 7: the exporter makes an export declaration;
Step 8: After the export declaration, the exporter can submit the verification form that has been used for export declaration to the foreign exchange bureau through the "China Electronic Port Export Collection System";
Step 9: After the exporter collects foreign exchange in the bank, it will go to the foreign exchange bureau for verification.
What information do exporters need to provide when applying to the foreign exchange bureau for verification of export proceeds?
1, unit letter of introduction, application;
2. The original and photocopy of People's Republic of China (PRC) Import and Export Enterprise Qualification Certificate or People's Republic of China (PRC) Foreign-invested Enterprise Approval Certificate or People's Republic of China (PRC) Hong Kong, Macao and Taiwan Foreign-invested Enterprise Approval Certificate;
3. Business license of enterprise legal person (copy) or business license of enterprise (copy) and its copy;
4. Original and photocopy of People's Republic of China (PRC) organization code certificate;
5. Original and photocopy of the customs registration certificate;
6. Other materials required by the foreign exchange bureau.
How to handle the verification procedures of export foreign exchange receipt for special trade export?
In case of export by the following special trade methods, the exporting unit shall provide certification materials in accordance with the following provisions, in addition to the verification form of export proceeds, the special seal for verification form of export proceeds issued by the bank and the export customs declaration form.
1. If the goods are exported in the form of outbound exhibitions or exhibitions, the customs declaration form for re-shipment of exhibits shall be provided;
2. Where products are exported by processing with supplied materials or assembling with supplied parts, the customs registration manual, enterprise contract and approval documents of the Economic and Trade Commission shall be provided, and the products shall be sold at the cost;
3. In case of export by way of compensation in kind, the approval documents of the foreign trade department, relevant contracts and import declaration forms shall be provided. Compensation beyond the contract shall be written off according to general trade;
4. If the goods are exported by barter, a barter contract and an import declaration form for easy-to-enter goods shall be provided;
5. If the investment in kind is exported, the approval documents of the Ministry of Foreign Trade and Economic Cooperation and the foreign exchange bureau shall be provided;
6. Under normal circumstances, if it is exported in the form of feed processing, the foreign exchange shall be collected in full. Foreign-invested enterprises that fail to collect foreign exchange in full shall be approved by the foreign exchange bureau in advance. If the income is used to offset the expenditure, the contract, the customs declaration form for imported goods and the customs registration manual shall be provided;
7. For the export of machines, equipment, tools and office and daily necessities for engineering personnel required for foreign contracted projects, written explanations and labor contracts shall be provided.
What is "export collection system"? What is the function of "export collection system"?
"Export Collection System" is a special subsystem for enterprises in "China Electronic Port". The system uses modern information technology and the national telecom public network to establish an electronic account of export receipt verification form (hereinafter referred to as "verification form") in the public data center, so that customs and tax authorities can query the online data of verification form in export declaration and export tax refund. Through this system, enterprises can apply to the foreign exchange bureau online for the number of verification forms required by the operator's IC card, and record the verification forms at the customs of the export declaration place. After export declaration, documents can be submitted online, and information such as collection and use of written-off documents can be comprehensively inquired anytime and anywhere, which makes export declaration, verification of foreign exchange receipt and tax refund more convenient and quick. ?
How to authenticate the identity of export collection system?
Enterprises must rely on their own operator IC card to enter the export foreign exchange collection system and complete related business operations. The system verifies the identity of the operator according to the IC card information, and the data processed by the operator will be automatically electronically signed and encrypted. Enterprises that have not applied for IC cards will not be able to carry out related export foreign exchange collection verification business.
How to apply for the verification form of export proceeds?
Before receiving the new paper verification form from the foreign exchange bureau, the enterprise needs to apply to the foreign exchange bureau online for the required number of verification forms. After the enterprise applies online, it can get a new paper verification form from the foreign exchange bureau with its operator IC card, without waiting for the online approval of the foreign exchange bureau. The foreign exchange bureau will issue new paper verification forms to enterprises according to the number of new paper verification forms applied by enterprises online and the number of new paper verification forms confirmed by the local export verification form system, and the electronic account data of the new verification forms will be stored in the public * * * data center on the Internet.
Before the formal use of the verification form, the exporting unit shall affix the strip seal of the unit name and organization code, and affix the official seal of the unit at the riding seam.
How long is the validity of the export receipt verification form?
Blank new verification form is deemed to be long-term effective if the validity period is not filled in. The national customs will conduct online verification of the electronic ledger data of the new paper verification form.
Do I need to file a verification form before customs declaration?
Before an enterprise goes to the customs for export declaration, it must go to the customs of the declaration place for online filing before the new verification form is used. A verification form can only be used for one export declaration form. New verification forms that have not been filed before customs declaration cannot be used for export customs declaration.
How to deal with the verification form that the enterprise has filed at the port when the export port changes?
If the export port changes when the verification form has been filed at the port, you can apply for the change online and reset the export port.
How to deal with the documents after export?
After the goods are exported, enterprises do not need to submit documents to the foreign exchange bureau, but can submit verification documents that have been used for export declaration to the foreign exchange bureau online.
How do exporters go through the formalities of verification of export proceeds?
After exporting the goods, the exporter shall, not later than 30 days from the expected date of receipt of foreign exchange, report to the foreign exchange bureau for verification of export foreign exchange receipts on the basis of verification forms, customs declarations, special verification forms and other prescribed verification forms. Export entities that implement automatic write-off do not need to report to the foreign exchange bureau for write-off except in special circumstances.
Under spot collection, foreign exchange should be collected within 180 days after the goods are declared for export. If the expected date of foreign exchange collection is more than 65,438+080 days (including 65,438+080 days) from the date of customs declaration, the exporting unit shall, within 60 days after the goods are declared for export, handle the long-term foreign exchange collection filing with the foreign exchange bureau on the basis of a written application for long-term filing, a long-term foreign exchange collection contract or agreement, a verification form, a customs declaration and other related materials, and collect foreign exchange within the long-term filing period.
When the exporter declares the verification of export proceeds, it shall provide verification certificates in accordance with the following provisions:
1. If the products are exported by means of "general trade", "incorrect feeding", "authorized military products", "unauthorized military products" and "trade with Taiwan", the verification form, customs declaration form and special seal for verification shall be provided.
2. If the goods are exported in the form of "barter trade", a barter contract, a verification form and a customs declaration form shall be provided; If the goods are completely barter, an import declaration form for easy-to-enter goods should also be provided; In case of partial barter, a special seal for verification and an import declaration form for easy-to-enter goods shall also be provided.
3. If the products are exported by means of "processing with supplied materials" or "deep processing with supplied materials", the verification form, customs declaration form and special seal for verification shall be provided. When the export under the same contract applies for verification of foreign exchange receipt for the first time, it shall also provide the processing contract approved by the competent commercial department, and relevant certification materials shall be provided when the contract is changed or terminated.
4. If the export is in the form of "compensation trade" and the compensation is in kind in the contract, the compensation trade contract, the verification form, the customs declaration form and the corresponding import declaration form shall be provided. When the amount of the customs declaration is greater than the amount of the import customs declaration, a special seal for verification shall also be provided.
5. If the products are exported in the form of "compound feed", "deep-processed feed" or "foreign-invested feed processing", if the foreign exchange is collected in full, the verification form, customs declaration form and special seal for verification shall be provided; If the feed is deducted, it is necessary to register the feed deduction at the foreign exchange bureau, and provide the verification form, customs declaration form, special seal for balance verification and the corresponding import declaration form.
When the export under the same contract is declared for the first time, the processing contract approved by the competent commercial department shall also be provided; When the contract is changed or dissolved, relevant certification materials shall also be provided.
If it is exported in the form of "in-feed deep processing" and imported by the transferee in the form of "in-feed deep processing", the processing contract, verification form, customs declaration form and special seal for verification approved by the commercial department shall be provided; If the settlement is made in RMB, the RMB entry certificate and import declaration form shall be provided.
6. In case of export in the form of "advertising sample A", the verification form and customs declaration form shall be provided, and the special seal for verification of foreign exchange receipt shall be provided. If the single unpaid amount exceeds the equivalent of US$ 500, the contract or agreement signed by both parties shall be provided.
7. In case of export by way of "export by foreign contracting", the approval document of foreign contracting, contract or agreement of contracted project, verification form, customs declaration form and special seal for verification shall be provided by the competent commercial department.
8. If the goods are exported in the form of "returned goods", the verification form, customs declaration form and import declaration form shall be provided, and the returned goods that have gone through the formalities of foreign exchange payment shall also be provided with a special seal for verification.
9. If the products are exported in the form of "returned materials from processing" or "returned materials from leftover materials", the verification form, customs declaration form and special seal for verification shall be provided for verification of foreign exchange receipt; If the foreign exchange is not collected, a verification form, a customs declaration form and an import declaration form marked "feeding counterpart" or "feeding deep processing" shall be provided.
10. If the products are exported in the form of "processing with supplied materials and returning materials", the verification form, customs declaration form and special seal for verification shall be provided for those with foreign exchange income; If foreign exchange is not accepted, the verification form, customs declaration form and import declaration form for incoming processing shall be provided.
165438+ If the settlement is made in foreign currency cash, provide the verification form, customs declaration form, foreign currency cash settlement memo and purchase invoice; If the settlement is made in RMB, the verification form, customs declaration form and RMB entry certificate shall be provided.
12. In the case of export in the form of "bonded factory" or "shipment processing", the consignee shall provide the verification form, customs declaration form and special seal for verification; If the processed goods are returned without receiving foreign exchange, the verification form, customs declaration form and corresponding import declaration form shall be provided.
13. In case of export in the form of "lease trade" or "lease for less than one year", lease contract, verification form and customs declaration form shall be provided; If the foreign merchant is the lessee, a special seal for verification shall also be provided; If the rent recovered is insufficient for verification, an import declaration form shall also be provided; If it is the lessee, it should also provide a printed copy of the electronic account of the import declaration form (with the official seal of the banking business).
14. If the export is entrusted, the verification form, customs declaration form and special seal for verification shall be provided. If the foreign exchange cannot be collected in full, a letter of entrustment shall also be provided.
15. If the "border small amount" is exported and settled in cash, the verification form, customs declaration form and special seal for verification shall be provided; If the settlement is made in foreign currency cash, the verification form, customs declaration form, foreign currency cash settlement memo and purchase invoice shall be provided; If the settlement is made in RMB, the verification form, customs declaration form and RMB entry certificate shall be provided (in areas where foreign trade institutions have opened special accounts for RMB border trade settlement, the domestic RMB fund transfer certificate may be provided); If the settlement is made in the currency of an adjacent country, it shall provide a verification form, a customs declaration form, an entry declaration form or remittance voucher with cash in the currency of an adjacent country verified by the customs; If the settlement is made by barter, the verification form, customs declaration form and import declaration form shall be provided; If foreign exchange is recovered through personal remittance of domestic residents, the customs declaration form, verification form and special settlement memo for verification of export proceeds shall be provided.
16. If the export of charter trade is declared in the form of "tourist shopping goods" and "general trade" and settled in cash, a verification form, a customs declaration form and a special seal for verification shall be provided; If the settlement is made by cash or personal remittance in foreign currency, the verification form, customs declaration form, purchase invoice and foreign currency cash settlement memo or personal remittance settlement memo shall be provided; If the settlement is made in RMB, the verification form, customs declaration form and RMB entry certificate shall be provided.
17. In case of export by other customs trade supervision methods, relevant documents shall be provided according to the regulations of the foreign exchange bureau and relevant departments.
According to the local business volume and the specific situation of the exporting unit, what kinds of verification methods can the foreign exchange bureau take?
The foreign exchange bureau may, according to the specific circumstances of local business volume and exporting units, take the methods of verification, batch verification and automatic verification respectively in accordance with the following provisions:
1. Write-off one by one: that is, exporters declare according to the one-to-one correspondence of write-off documents, and the foreign exchange bureau handles the write-off procedures for exporters one by one according to the one-to-one correspondence principle. It is suitable for high-risk enterprises in export collection, as well as incomplete export collection data for balance verification and collection.
2. Batch write-off: that is, the exporters declare in a centralized way, and the foreign exchange bureau handles the write-off procedures for the exporters in batches, according to the principle that the write-off documents correspond to the total amount of special write-offs. It is applicable to the full write-off of the foreign exchange income of all export units except high-risk export enterprises, as well as the export foreign exchange income data to be written off according to the contract under the items of processing and deduction of incoming materials.
3. Automatic write-off: that is, the exporter does not need to declare to the foreign exchange bureau, and the foreign exchange bureau will write off the total amount according to the write-off form and customs declaration information collected from the "China Electronic Port Export Foreign Exchange Collection System" and the foreign exchange collection information collected from the "Balance of Payments Statistics Declaration System". Full data of export proceeds under general trade and other export trade of honorary enterprises applicable to high declaration rate of international payments and other conditions stipulated by the foreign exchange bureau.
What conditions does the exporter meet, and the foreign exchange bureau will check its qualification for automatic verification?
The foreign exchange bureau shall check the qualification of automatic verification of export units once a year, and check the qualification of automatic verification of export units that meet the following conditions:
1, balance of payments declaration rate100%;
2. The assessment level for verification of export proceeds in the previous year was "Honorary Enterprise of Export Proceeds";
3. There is no violation of foreign exchange control regulations in the past two years;
4. Other conditions stipulated by the foreign exchange bureau.
When examining the qualification for automatic verification of export units, the foreign exchange bureau shall fill in the Qualification Examination Form for Automatic Verification of Export Receipts and report it step by step. After being approved by the State Administration of Foreign Exchange, the foreign exchange bureau shall promptly issue the Confirmation Notice of Automatic Verification Qualification to the exporting unit.
The exporter must sign the confirmation notice on the qualification of automatic verification, and the foreign exchange bureau promises to perform the prescribed obligations and assume relevant responsibilities before implementing the automatic verification management.
How does the automatic verification unit handle the verification procedures of export foreign exchange receipt? Under what circumstances should the automatic verification unit handle the verification report formalities according to the regulations?
Except in the following circumstances, the automatic verification unit does not need to make a verification report to the foreign exchange bureau or go through verification procedures at the foreign exchange bureau, but should submit the customs declaration online for verification, and the foreign exchange bureau will automatically write off its export customs declaration data and bank foreign exchange collection data in chronological order through the "export foreign exchange collection verification system" on a monthly basis.
In any of the following circumstances, the automatic verification unit shall go through the verification report formalities in accordance with the provisions:
1. Export business that fails to collect foreign exchange in full as required;
2. It is necessary to go through the export tax refund or other relevant procedures within 90 days after the goods are declared for export, and the foreign exchange has been collected;
3. Failing to collect foreign exchange or partially collecting foreign exchange for export;
4. There is no need to declare foreign-related income after export.
In the second case, after the automatic verification unit reports to the foreign exchange bureau, the foreign exchange bureau should adjust the date of export receipt in the "export receipt declaration system" accordingly.
How to write off after receiving foreign exchange?
Under spot export, after receiving export proceeds, the enterprise shall go to the foreign exchange bureau to handle the verification procedures of export proceeds with the verification form, customs declaration form and special joint for verification of export proceeds; Under forward export, after the enterprise collects foreign exchange on the date stipulated in the contract, it shall go through the formalities of verification of export foreign exchange receipt with the above materials. Enterprises can go to the foreign exchange bureau for verification on a monthly basis.
What should I do if I lose my export receipt verification form?
1. After the blank verification form not used for customs declaration and export is lost, the exporter shall report the loss in the "China Electronic Port Export Collection System" within one working day. Failure to report the loss in time causes economic losses or leads to violations, and the responsibility shall be borne by the enterprise.
2, has been used for customs declaration and export without verification procedures of the cancellation form is lost, the exporting unit shall, on the strength of other verification forms other than the verification form, submit a copy of the special verification form for tax refund to the local foreign exchange bureau for reporting the loss. After verifying that the verification form provided by the exporter is correct, the foreign exchange bureau will report the loss of the verification form through the "China Electronic Port Export Receipt System" and issue the "Special Seal for Tax Refund of Export Receipt Verification Form" for the exporter within three working days.
3. If the special seal for tax refund after verification is lost, the exporter shall submit an application for reporting the loss of the special seal for tax refund to the foreign exchange bureau with the tax refund certificate issued by the tax department. If the tax authorities prove that the tax refund has not been handled, the foreign exchange bureau will, within three working days after reporting the loss in the "export foreign exchange collection system", issue a "special copy for tax refund of export foreign exchange verification form" for the exporting unit.
Legal basis:
Notice of the General Administration of Customs, the Ministry of Foreign Trade and Economic Cooperation, State Taxation Administration of The People's Republic of China, the State Administration for Industry and Commerce, the State Administration of Foreign Exchange and the State Administration of Quality and Technical Supervision on the qualification examination of Internet users in the national port electronic law enforcement system.
Notice of the State Administration of Foreign Exchange on the official operation of the export foreign exchange collection system of the "port electronic law enforcement system"
Notice of the State Administration of Foreign Exchange on printing and distributing the Measures for the Administration of Verification of Export Receipts.
Notice of the State Administration of Foreign Exchange on printing and distributing the Detailed Rules for the Implementation of the Measures for the Administration of Verification of Export Receipts and the Operating Rules for the Administration of Verification of Export Receipts.
What should enterprises do if there is no electronic ledger data in the new export verification form or customs declaration form, or if there are differences between paper documents and electronic ledger data?
The enterprise shall present the new verification form or customs declaration form to the relevant foreign exchange bureau or customs office that issued the new verification form or customs declaration form, and the foreign exchange bureau or customs office that received the inquiry request shall solve it within 5 days. If the paper documents are issued incorrectly, the foreign exchange bureau or the customs shall replace the paper documents; If the electronic data is incorrect, the foreign exchange bureau or the customs shall correct or supplement the electronic data.
Legal basis:
Notice of the General Administration of Customs, the Ministry of Foreign Trade and Economic Cooperation, State Taxation Administration of The People's Republic of China, the State Administration for Industry and Commerce, the State Administration of Foreign Exchange and the State Administration of Quality and Technical Supervision on the qualification examination of Internet users in the national port electronic law enforcement system.
Notice of the State Administration of Foreign Exchange on the official operation of the export foreign exchange collection system of the "port electronic law enforcement system"