How to declare an export tax rebate if the FOB price is inconsistent
"Notice of the State Administration of Taxation on the "Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Labor Services" (Finance and Taxation [2012] No. 39) Paragraph 1 of Article 4 stipulates that the tax calculation basis for value-added tax refund (exemption) for exported goods and services (excluding imported goods processed for re-export) by a production enterprise is the actual FOB price (FOB) of the exported goods and services. Actual FOB The price should be based on the FOB price on the export invoice, but if the export invoice does not reflect the actual FOB price, the competent tax authorities have the right to verify it.
"State Administration of Taxation's Notice on Value-Added Tax on Exported Goods and Services" Item 9 of Article 2 of the "Announcement on Issues Relevant to the Measures for the Administration of Consumption Tax" (State Administration of Taxation Announcement No. 12 of 2013) stipulates that when a production enterprise applies for tax exemption, offset and refund, if the submitted "Exemption, offset and refund of export goods by the production enterprise" If the FOB price in the "Tax Refund Declaration Detailed Form" is inconsistent with the FOB price on the corresponding export goods customs declaration form, the "Explanation Form for Reasons for the FOB Price Difference of Export Goods" should be filled in according to the requirements of the competent tax authorities.
< p> Therefore, your company can apply for an export tax refund. It must enter the export tax refund declaration system based on the actual correct export FOB price to declare the tax refund. When applying for an export tax refund, in addition to providing the tax refund information for normal declarations, it must provide the "Export Goods" Table of Reasons for the FOB Price Difference".What are the operating steps for export tax refund declaration?
The operational steps for export tax refund declaration:
1. Detailed declaration of export goods Input
1. Basic data collection-export cargo details declaration input-add (fill in relevant data)
2. Declaration data processing-data consistency check
2. Enter the details of the certificate of receipt of the export document
1. Basic data collection-Enter the details of the certificate of receipt of the export document-Modify-Enter four digits of the serial number, such as "0001"-Document collection mark "BH" "-Check the export declaration number. If there is an error, you should modify it and fill in the "Manual Pick Approval Form"-Check the foreign exchange cancellation verification document number. If there is an error, keep it the same as above-Save
3. Declaration Data processing - data consistency check
4. Declaration of tax exemption, credit and refund - generate detailed declaration data - confirm - copy to disk A for pre-review
5. Cancel after feedback from tax pre-review Generated data (declaration data processing-cancellation of declared data)-feedback information processing-tax authority feedback information reading-tax authority feedback information processing-one-time check of data-generate detailed declaration data saving-copy to A drive
6. Basic data collection-VAT return item entry-add-entry (entry based on the VAT return)
7. One-time inspection of data
8. Basics Data collection-Enter the exemption, credit and refund declaration summary table-add-save (note: the difference between sales and value-added tax returns should be adjusted)
9. One-time inspection of data
10 , Print report: Declaration of tax exemption, credit and refund - Print declaration report:
a. Summary form of declaration of tax exemption, credit and refund for export goods
b. Summary form of declaration of tax exemption, credit and refund of export goods Attachment
c. Detailed declaration form for tax exemption, offset and refund for export goods (export details for the current period) (collect all previous documents)
How to declare export tax refund if the FOB price is inconsistent?
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