2. Export tax rebate mainly involves the following contents: export method (generally FOB), exchange rate, tax rebate rate, export sales, foreign exchange write-off, export declaration information uploading, sales with receipts, and residual input tax offset.
Export tax rebate is a systematic work, which requires the full cooperation of relevant departments-
1. Export of goods: responsible for the export department's application for foreign exchange verification, filling in forms, customs declaration (generation of customs declaration) and export of goods. After the goods are exported, the electronic customs declaration information is generally queried and uploaded within 7 working days. Only after receiving the information of electronic customs declaration form can the customs declaration form in the "receipt form" be basically collected (paper customs declaration form is also needed).
2. Foreign exchange write-off: At present, China has carried out a pilot reform of foreign exchange write-off, and some coastal provinces directly write off foreign exchange settlement.
Three. Accounting treatment: for the export of goods, the sales department should submit the export invoice to the accountant according to the application materials of the customs declaration form, and the content should be consistent with the customs declaration form as far as possible (otherwise, the declaration content is inconsistent with the customs declaration form, and it will be very troublesome to make up the meeting).
Invoice, accounting treatment in the month, in addition to value-added tax declaration, but also export goods tax declaration.
1. Calculate and determine the export sales according to the tax rate published by the People's Bank of China on 1 day of the current month.
2. All export sales are counted as income and exempt from tax.
3. According to the difference between tax rate and tax refund rate, export sales shall not be reduced or exempted.
Debit: main business cost
Credit: Transfer-out input tax.
4. Enter the detailed information of export goods in the export tax refund system and generate a detailed list.
Verb (abbreviation of verb) enters VAT information.
Six, enter the export goods summary table (automatically generated by press enter), and generate a summary table.
Seven, print the list and summary table in the system.
Eight, fill in the export tax rebate auxiliary form-header, handover list, confirmation, sales schedule, other forms required for tax payment.
9. Bind all kinds of customs declarations-header, handover list, confirmation list, summary table, detailed list, customs declaration form, verification form, invoice, value-added tax declaration form (+Annex II), sales list and other forms.
X declaration: electronic declaration or photocopy declaration, and submission of paper report.
The declaration of export tax rebate mainly lies in that the accounting treatment must be consistent with the data generated by the system declaration. Because the content involved is specific and different situations are handled in different ways, I won't explain them one by one here. At this time, I can enter it carefully according to the system prompt.