The amount of customs declaration should be consistent with the amount of foreign exchange receipt. If it is inconsistent, it may be due to various reasons, or it may be a bank charge, which is generally only a few tens of dollars and does not affect the write-off. 500 =< foreign exchange receipt amount-customs declaration amount < = 2000, beyond which it cannot be written off.
Accounting treatment of foreign exchange receipt amount greater than customs declaration amount;
1, which should be included in the financial expenses-handling fees as appropriate.
2. Bank charges or foreign currency bank charges. As a foreign exchange write-off, SAFE also allows errors. In addition, there may not be a bank receipt as an attachment, but only some evidence that can prove the authenticity of this matter.
3. If the business volume is large, you can communicate with the foreign exchange bureau. For example, just write off or exempt this amount next time. This has little to do with national tax for the time being. After the verification of foreign exchange receipt, the tax refund is only related to customs declaration.
4. After the exporter exports, if the amount of foreign exchange received corresponding to a single verification form is less than the declared amount and does not exceed the equivalent of US$ 5,000 (including US$ 5,000), the verification procedures shall be directly handled with the relevant verification certificates stipulated in Articles 38 and 39 of the Detailed Rules for the Implementation of the Measures for the Administration of Verification of Export Foreign Exchange Receipts (Huifa [2003] 107). Exports beyond this range should go through the formalities of balance verification report. If a batch of verification documents are carried out, the balance of export proceeds can be calculated on average according to each verification document. If it exceeds $5,000, the difference should be written off.