The customs declaration must declare the export tax rebate within 90 days, otherwise the accountant will treat it as export to domestic sales.
2. The verification form is received from the State Administration of Foreign Exchange, and the "verification form of export proceeds" refers to the verification form made by the State Administration of Foreign Exchange in triplicate. The first copy of the verification form shall be kept by the State Administration of Foreign Exchange, and the second copy shall be kept by the enterprise after verification. Tear off the third verification form and submit it to the tax bureau for use. The exporter, the entrusted bank and the remittance bank fill in the form, and the customs accepts the customs declaration accordingly, and the foreign exchange administration department writes off the sequentially numbered foreign exchange receipts accordingly (the write-off form is attached with a stub). First, apply for export receipt/verification form. After the application is successful, get a paper verification form from SAFE. After receiving the verification form, put it on record at the export collection/port and then declare it at the customs. After printing the customs declaration form, the goods export customs will enter the verification form number in the export receipt/enterprise invoice, find the verification form and the corresponding customs declaration form, and then deliver the goods. After the successful delivery, it will be written off at SAFE about 5 days, or it can be submitted in the export tax rebate/data submission, and the tax refund will be handled at the State Administration of Taxation about 5 days after the successful submission. (Attachment: 1. Enter China Electronic Port, click Export Receipt, select enterprise D/P, enter the verification number, select D/P, submit it to SAFE, and exit the interface. 2. Enter the export tax rebate, select data submission, enter the corresponding customs declaration number, select the data to be submitted, and submit it to the IRS. This is the basic operation flow of general export of electronic port).
The "write-off date" specified in the verification form of export receipts and payments generally does not exceed the "export date" 180 days (except for long-term settlement of foreign exchange) indicated on the customs declaration form of export goods (for export tax refund).
3, export goods tax refund process, export goods tax refund application. On the basis of export declaration and financial sales of export goods and appraisal by the tax refund authorities, export enterprises can generate the Declaration Form of Export Goods Tax Refund Purchase Voucher and the Detailed Declaration Form of Export Goods Tax Refund, and fill in the Summary Declaration Form of Export Goods Tax Refund, together with relevant tax refund vouchers and declaration materials, to apply for tax refund to the tax authorities.
Attachment: Detailed operation flow of foreign trade export tax rebate:
1. Download the export tax refund declaration system for foreign trade enterprises 10.0, and set the enterprise information through system maintenance after installation.
2. Complete the entry and review of export detailed declaration data through the tax refund system.
3. After obtaining the VAT invoice, the invoice information shall be authenticated in the "invoice authentication system" or the State Taxation Bureau within 30 days from the date of invoice issuance.
4. Complete the entry and review of purchase details declaration data through the tax refund system.
5. Pre-declaration data is generated in the data processing system after "correlation check of purchase and export quantity" and "exchange cost check".
6. Pre-declare online and check the pre-trial feedback.
7. Enter the filing data of documents in the declaration system.
8. After the pre-trial is passed, a formal declaration will be made, and the pre-declaration data will be confirmed as the formal declaration data.
9. Print 2 copies of export detailed customs declaration form, purchase detailed customs declaration form and export tax refund declaration summary form; And generate a tax refund declaration floppy disk, which should contain the file 12, and write the enterprise name and customs code on the generated tax refund floppy disk.
10, prepare the tax refund declaration materials and formally declare the tax refund to the tax refund department; (Formal declaration is required within 90 days from the date of export). The required information is as follows:
Special cover paper for printing;
Summary of export tax rebate declaration;
Detailed application form for export tax rebate purchase of foreign trade enterprises;
Detailed application form for export tax rebate of foreign trade enterprises;
Special verification form for export tax rebate;
VAT invoice deduction;
Certificate of export agent (if it is an export agent);
Special customs declaration form for export tax rebate;
Data back cover. Please arrange the above documents according to the association number when binding, and all the documents are bound vertically at the right and top. In addition, two sets of tax refund returns (tax refund summary return; List of tax refund purchases; Export tax rebate declaration list) and stamped with the official seal.
The enterprise shall formally declare the tax refund to the tax refund authority. After the tax refund authority examines the floppy disks, statements and materials, the enterprise will hand over the floppy disks, materials and a set of tax refund declaration forms to the tax refund authority, and the tax refund authority will return a tax refund summary declaration form to the enterprise after signing and sealing. The official declaration of tax refund is completed.