I. Write-off Record Registration Before applying for a write-off form, an export enterprise shall submit the following materials to the foreign exchange bureau for record registration: letter of introduction, application, original and photocopy of qualification certificate of import and export enterprise, copy and photocopy of industrial and commercial business license, copy of enterprise legal person code certificate, copy of customs registration certificate and copy of export contract.
Enterprises must provide the following documents for filing import payment: application letter, original and photocopy of import contract, application for opening a letter of credit, notice and photocopy of import payment, application for telegraphic transfer, original and photocopy of import goods declaration form and ic card, letter of credit obtained by settlement/collection notice or re-export, filing form of import payment and other documents and materials required by the foreign exchange bureau.
The contents of the above documents must be true, complete, clear and accurate.
Ii. verification procedures
1. Business process of export receipt verification form → Enterprise obtains import and export operation right → Go through the network access formalities of "China Electronic Port" at the customs business card printing center, go through the electronic authentication formalities of "China Electronic Port" enterprise legal person ic card and operator ic card at the relevant departments → The enterprise goes through the registration formalities with relevant materials at the foreign exchange bureau where it is registered. After examination, the foreign exchange bureau shall go through the registration formalities for the enterprise, establish the enterprise electronic file information → the enterprise shall apply for verification of export receipts online → the enterprise shall apply for paper documents, verification certificate and export contract with the operator ic card at the registered foreign exchange bureau (provided at the time of first application) → the enterprise shall file the export verification form with the customs at the customs declaration place through the Internet before declaration → the enterprise shall declare the export → the enterprise shall submit the documents to the foreign exchange bureau online after declaration → the enterprise shall keep the documents in the bank for verification.
2. Procedures for verification of import payment of foreign exchange The importing entity shall go through verification procedures at the foreign exchange bureau within one month after the import declaration of relevant goods. The process is as follows: preparing relevant documents → preliminary examination by the personnel of the import verification business of the foreign exchange bureau → review → passing and signing, keeping all the approval documents and IC cards, leaving the enterprise name, contact number and contact person → checking the authenticity of the customs declaration through the customs declaration inspection system. Return the IC card to the importer after it is found to be correct, and affix the "Submitted" seal on the arrival report form and customs declaration form.
3. After the enterprise has written off the documents that should be submitted, it shall go through the verification formalities with the foreign exchange bureau with the export declaration form, export verification form, foreign exchange settlement memo, balance of payments declaration form, bank foreign exchange verification form (stamped with the official seal of banking business and special seal for foreign exchange verification), online verification form (stamped with the official seal of the enterprise), export invoice and packing list.
The materials to be provided for the verification of import foreign exchange payment include: the arrival verification form of import foreign exchange payment (in duplicate, stamped with the official seal of the importer), the verification form (declaration form on behalf of the importer), the filing form of foreign exchange payment (registration before payment), the import goods declaration form, IC card, settlement notice/remittance receipt, agency agreement, import registration certificate or import license, and other documents required by the foreign exchange bureau.
Three. Fill in the contents of the document
1. An enterprise applying for a write-off form shall apply to the foreign exchange bureau for the number of copies of the write-off form before obtaining a paper document, and then obtain it from the foreign exchange bureau with the operator's IC card. The foreign exchange bureau will issue paper documents to enterprises, and store the electronic account data of the verification form in the public data center. Before using the verification form, the enterprise shall affix the bar seal of the unit name and organization code, and affix the official seal of the unit at the riding seam.
2. The main contents of the verification form and the requirements for filling in the name and code of the import and export unit: fill in the name and code of the enterprise that concluded and executed the import and export contract.
Number: the pre-printed uniform code should generally be reflected in the "approval number" column of the customs declaration.
Quantity, currency and total price of exported goods: fill in according to the invoice amount.
Method and date of foreign exchange collection: fill in according to the actual use method and transaction details.
Customs declaration number: fill in according to the actual situation.
The customs and the foreign exchange bureau shall sign and seal the corresponding columns of the documents respectively.
In the import verification form, the payee's country, transaction code and foreign exchange payment currency should be filled in as required.
Fourth, matters needing attention
1. When filling in the write-off form, it shall not be altered, and the altered write-off form is invalid.
2. The exporter shall apply to the foreign exchange bureau for a verification form. The verification form is only used by exporters and may not be borrowed, fraudulently used, transferred or traded.
3. Because the checklist is left, middle and right columns, the content of the same item between every two columns should be consistent; The right copy of export receipt verification form is commonly known as "small copy" in actual business (used for tax refund procedures) and cannot be torn off before verification; The export verification form is valid for a long time, and the national customs conducts online verification on the electronic ledger data of the paper verification form.
4. Documents to be submitted when the goods of the enterprise are returned for customs declaration and verification.
The verification form of export proceeds, the original verification form stamped with the Customs "Inspection Seal" and the declaration form of export goods, the original export invoice stamped with the official seal of the enterprise or the special seal of the invoice, the original declaration form of return of imported goods stamped with the Customs "Inspection Seal", the original import invoice (in red), the IC card for foreign exchange verification of the enterprise, the company description, the original import contract and the return contract, etc.
5. Handle the verification report of export proceeds.
After the goods are exported, the enterprise shall, within 30 days later than the expected date of foreign exchange receipt, report to the foreign exchange bureau for verification of export foreign exchange receipt on the basis of the verification form, customs declaration form, special verification form and other prescribed verification documents (except for enterprises that automatically write off).
6. Go through the verification procedures for the difference in export proceeds.
After the goods are exported, if the single foreign exchange receipt or import amount is greater than the declared amount and exceeds the equivalent of US$ 2,000, and the single foreign exchange receipt or import amount is less than the declared amount and exceeds the equivalent of US$ 500, the balance shall be written off and reimbursed. The enterprise shall also provide a letter signed by the legal representative and stamped with the official seal of the unit explaining the reasons for the difference and relevant certification materials.
7. Write-off form is lost.
After the blank verification form not used for customs declaration is lost, the enterprise shall report the loss in the "China Electronic Port Export Collection System" within 1 working day (the customs status is "Unused"); If the written-off form that has been declared but not written off is lost, the enterprise shall apply to the local foreign exchange bureau for reporting the loss of the special write-off form for tax refund with other write-off forms, and the foreign exchange bureau shall issue the "special write-off form for export income tax refund" for the enterprise within 3 working days after the write-off for the enterprise; After the verification procedures are completed, if the special seal for tax refund is lost, the enterprise shall apply to the foreign exchange bureau for reporting the loss of the special seal for tax refund with the tax refund certificate issued by the tax department.
8. If an enterprise ceases to engage in export business due to reasons such as termination of business, cancellation of foreign trade business qualification, etc., or ceases to engage in export business due to merger or division, it shall return the unused verification forms to the foreign exchange bureau for cancellation within one month, and the verification forms that have been declared for export shall continue to go through verification procedures according to regulations.