If you can't get the special invoice and can't apply for tax refund, you don't need to apply for tax refund through the declaration system. This requires distinguishing between two situations: one is that export tax refund or duty-free goods declare export tax-free income in the VAT report, and the other is that export goods that have not been refunded (exempted) tax declare taxable sales income in the VAT report, which is regarded as domestic sales tax. If the special invoice is not obtained temporarily, the tax refund for the current month does not need to be declared, and it can be declared after receiving the invoice.

It is very common and normal to receive special invoices one to two months after export. You only need to get the invoice within 90 days after the export date and declare the tax refund to the tax authorities. In June, you only need to declare tax-free income on the VAT report.

3. Foreign trade enterprises implement the tax exemption policy, and do not implement tax exemption. What is exempted is the value-added tax in export sales, and what is refunded is the input tax in domestic procurement.

4. After obtaining the special invoice, the foreign trade enterprise can declare the tax refund according to the export data of several months, and choose the latest month, that is, a batch of declarations includes June, July and August of 20 12, so the declaration year is 20 12 8. Each reporting year can be divided into batches, that is, August of 20 12.

5. The tax payable on the special invoice for domestically purchased goods shall be multiplied by the tax refund rate for exported goods. The difference between the taxable amount multiplied by the tax refund rate is transferred from the input tax amount to the cost account.

Can I apply for export tax refund without issuing VAT invoice in foreign trade?

VAT invoices can be used to apply for export tax rebates.

Attention should be paid to the qualifications of enterprises applying for export tax rebate: enterprises with import and export qualifications and enterprises that have registered for export tax rebate.

Products produced by export enterprises in China shall be taxed at the tax rate stipulated in the provisional regulations on value-added tax. Then the tax authorities in charge of export tax refund shall examine and approve the tax refund according to the tax rate stipulated in the national export tax refund plan. Taxes that can be used for export tax rebate include value-added tax and consumption tax.

Understand the export tax rebate

Refund the value-added tax and consumption tax actually paid by export goods in domestic production and circulation.

Export tax rebate is mainly to balance the tax burden of domestic products by returning the domestic tax paid by export goods, so that domestic products can enter the international market at tax-free cost and compete with foreign products under the same conditions, thus enhancing competitiveness and expanding foreign exchange income.

How to deal with the non-refundable input tax of trade export?

1, there are two kinds of goods that cannot be returned, one is tax-free; Second, value-added tax is levied as domestic sales.

Then how can you tell? You can enter the enterprise export tax rebate declaration system-system maintenance-code maintenance-customs commodity code, and search for the tax rebate rate of 0. Special commodities marked as "2" are duty-free commodities with a tax rate of 0; If the special commodity is marked as "1", the output tax shall be accrued if there is a tax rate in domestic sales.

2. According to Item 6 of Article 10 of Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (State Taxation Administration of The People's Republic of China Announcement No.2012 No.24), foreign trade enterprises shall apply to the competent tax authorities for issuing export goods certificates in the month when the export goods originally recorded in the export inventory account are sold domestically or regarded as domestic sales, and the export goods that have been declared tax refund (exemption) will be returned to the domestic market.

Therefore, export enterprises should seize the opportunity to deal with this problem. If a foreign trade enterprise determines that the goods exported without tax refund are regarded as domestic sales tax, if it has obtained the certification of special VAT invoice in the current month and deducted it in the next month, it is not necessary to apply for the Certificate of Domestic Sales of Export Goods; If it is included in the export inventory account, it shall not be deducted. For the goods that have not been deducted by the export enterprise, the export enterprise or other units may apply to the competent tax authorities for issuing a certificate of domestic sales of export goods in the month of export sales according to accounting regulations.