You can meet the requirements.

1. Enterprises with import and export qualifications formally declare their exports;

2. The customs declaration enterprise shall declare after receiving the foreign exchange corresponding to the export declaration amount; 、

3. The supplier issues a special VAT invoice to the customs declaration enterprise and certifies it.

Examples of export tax rebate of foreign trade enterprises

For example, in May 2006, a foreign trade company purchased 1 000 boxes of cosmetics from a daily cosmetics company for export, and the value indicated in the special VAT invoice was 1 000,000 yuan, and the input tax was 1 700,000 yuan. Payment for goods is made through bank deposits. All the products were exported in the current month, and the documents for applying for tax refund were complete, with a box of USD 65,438+0,500 (the exchange rate of the day was 65,438). The consumption tax rate of this cosmetic is 30%, and the VAT refund rate is 13%. Need to calculate refundable value-added tax and consumption tax, and prepare accounting entries.

Refundable VAT amount =100000×13% =130000 (yuan)

Transfer-out VAT =170000-130000 = 40000 (yuan)

Tax amount of refundable consumption tax = 1, 000,000× 30% = 300,000 yuan.

When buying goods,

Borrow: material procurement 1000000

Taxes payable-VAT payable (input tax) 170000

Loan: bank deposit 1 170000.

When the goods are put into storage,

Borrow: inventory goods-inventory export goods 1000000.

Loan: material procurement 1000000

When export goods are declared for sale,

Debit: accounts receivable 1200000

Loan: main business income-export sales income 1200000.

Carry-over commodity sales cost,

Debit: main business cost 1000000.

Loan: goods in stock 1000000

Input tax is transferred out,

Debit: The main business cost is 40,000 yuan.

Loan: Taxes payable-VAT payable (transfer-out input tax) 40,000.

Calculate the receivable VAT refund,

Debit: export tax rebate receivable 130000.

Loan: Taxes payable-VAT payable (export tax rebate) 130000.

After receiving the VAT refund,

Debit: bank deposit 130000.

Loan: export tax rebate receivable (VAT) 130000.

Calculate the receivable consumption tax rebate,

Debit: The export tax refund (consumption tax) receivable is 300,000 yuan.

Loan: The main business cost is 300,000 yuan.

Upon receipt of the consumption tax refund,

Debit: 300,000 yuan from the bank.

Loan: The export tax refund (consumption tax) receivable is 300,000 yuan.

Can I get an export tax rebate for selling things in Amazon? Enterprises that sell goods on cross-border e-commerce such as Amazon can also apply for export tax rebate after paying export tax if they meet the relevant conditions. The specific steps of export tax rebate, like other export tax rebates, can be applied according to the corresponding procedures.