Legal subjectivity:

1. Enterprise export tax rebate processing process Detailed operation process of export tax rebate: 1. Import and export trading companies log in to the electronic port law enforcement system and choose to enter the export foreign exchange collection option , receive the verification form and apply for it; 2. The import and export trading company needs to go to the Administration of Foreign Exchange to receive the paper verification form with the electronic port IC card base "Introduction Letter for Export Enterprise Verification Form" (need to be stamped with the company's official seal) 3. The import and export trading company logs in to the electronic port law enforcement system, selects the export exchange collection option and clicks on port filing to file the paper verification form; 4. The import and export trading company handles customs declaration procedures; 5. The import and export trading company fills in the export commodities Special invoice, this invoice needs to be collected from the State Administration of Taxation; 6. The import and export trading company uses the export tax refund and tax exemption declaration software to enter the data and print two copies to submit tax and exemption declarations, and submit them to the foreign exchange bureau and the export unit respectively; 7. Import and export When a trading company makes corporate document submissions, it needs to select the export foreign exchange collection option through the electronic port law enforcement system; 8. When an import and export trading company makes an online verification declaration, it needs to print out the export foreign exchange collection batch verification information registration form; 9. Import and export When a trading company performs the verification of ICBC's export foreign exchange receipts, it needs to provide the date of recovery and the amount of verification; 10. The import and export trading company goes to the foreign exchange bureau to handle the verification of recovery and verification, and needs to provide a verification form, a customs declaration form, a verification form stamped by ICBC, Export collection batch verification information registration form and electronic port IC card; 11. Import and export trading companies enter the national tax system through online declaration to input reports and tax returns; 12. Import and export trading companies will export goods refund and tax exemption declaration system The tax exemption data is uploaded to the national tax website; 13. The import and export trading company will use the tax refund (exemption) declaration system for export goods to declare the tax refund. After the declaration is successful, it will be stored in a USB disk for backup; 14. The import and export trading company will prepare paper materials for export tax refund (specific (See the back cover of the export tax rebate information) and bring a USB flash drive to the National Taxation Bureau to declare; 15. The import and export trading company and other tax bureaus call to get the tax refund approval; 16. The import and export trading company and other tax bureaus call the tax refund approval and bring the tax refund skin and the company's official seal and seal. Zhang goes to the National Taxation Bureau to apply for a tax refund; 17. The import and export trading company has gone through the tax refund procedures. Within a week, the bank will transfer the money from the national treasury to the company's account. From then on, the export tax refund is completed. 2. How to apply for tax exemption declaration. First, according to the requirements of the State Administration of Taxation Announcement No. 65 of 2013, "Export enterprises or other units exporting goods and services subject to the VAT exemption policy must apply for VAT and consumption tax exemption declarations with the competent tax authorities. At this time, the "Details of Duty-free Export Goods and Services" and electronic data will no longer be submitted. The export goods customs declaration form, legal and valid purchase vouchers and other information retained by the enterprise for future reference should be compiled according to the date of export. "Therefore, the export tax refund declaration system is required. Tax-free entry returns are no longer required. Second, the statements involved in the tax exemption declaration of general taxpayers include "Details of Declaration of Value-Added Tax Reduction and Exemption", "Supplementary Materials to Value-Added Tax Return (1)", "Supplementary Materials to Value-Added Tax Return (2)" and The main table of the VAT Return. The law is objective:

"Customs Management Measures for Tax Reduction and Reduction of Imported and Exported Goods"

Article 5

Under any of the following circumstances, the competent customs office cannot If a confirmation opinion is issued within the time limit stipulated in this paragraph, the reasons shall be explained to the tax reduction or exemption applicant:

(2) It is necessary to conduct testing, identification, etc. on the goods to determine whether they comply with the relevant import and export tax preferential policies. .

In the event of the circumstances specified in paragraph 2 of this article, the competent customs shall issue a confirmation opinion on taxation, tax reduction or exemption of import and export goods within 10 working days from the date when the circumstances are eliminated, and issue a " Taxation and Taxation Confirmation Notice".