The declaration process of export tax rebate:
(1) When taxpayers apply for export tax refund (exemption), they should fill in the business type in the customs declaration form according to the existing regulations, and fill it in according to the business type optimization code table (Annex 15).
(2) Taxpayers who find that the declaration data of export tax refund (exemption) is incorrect but not approved by the competent tax authorities shall submit the Application Form for Tax Refund (Exemption) of Enterprises (Annex 16). If the competent tax authorities do not find that there is no tax refund, they can withdraw the declared data of this batch (period).
Taxpayers who voluntarily give up the declared export tax refund (exemption) without the approval of the competent tax authorities shall submit the Application Form for Enterprise Tax Refund (Exemption). If the competent tax authorities have not found that the tax refund is not made or the inspection department of the tax authorities has filed a case to investigate and deal with the tax refund, they may withdraw the declared data. The relevant documents involved in the cancellation declaration data shall not be used for export tax refund (exemption) declaration again.
(3) Duty-free cigarettes exported within the national plan, which have not been declared for export due to changes in customs functions at designated ports, but have been declared for export by subordinate customs, shall be deemed as designated port customs from the date when customs functions change. The duty-free cigarettes exported by the above-mentioned subordinate customs can go through the formalities of duty-free verification according to regulations.
In areas where customs clearance integration has been implemented, any duty-free cigarettes exported by customs declaration form can go through the formalities of duty-free verification according to regulations since the date of customs clearance integration in this area.
1, handle import and export related qualifications. Including the registration of foreign trade operators, customs registration, import and export list registration of the State Administration of Foreign Exchange, and the opening of electronic ports. 2. After the goods are exported, issue export invoices, conduct accounting treatment and declare value-added tax. 3. Export tax refund declaration. Declare the export tax rebate through the export tax rebate declaration system. The export tax rebate declaration mainly includes the collection of detailed data, the production enterprise is the export details, and the foreign trade enterprise includes the export and purchase details. Then the printing of related reports and the generation and declaration of data. Finally, wait for the audit of the tax bureau.
Time limit for export tax rebate declaration:
Collect all documents, print the tax refund declaration form and send it to the tax refund bureau of your company within 90 days from the "export date" on the export declaration form. As long as the tax refund bureau receives your documents. Then you are waiting for the tax refund. If the documents are complete, the information is complete, the pre-trial is correct, and the declaration procedure is fast. The general process is: collecting all documents-inputting them into the tax refund declaration system-uploading the pre-examination information to the tax refund bureau-correctly receiving the pre-examination feedback information-printing the official tax refund declaration form and copying it to the U disk-taking the bound documents and sending them to the tax refund bureau for collection. If the tax refund cannot be declared on time within 90 days after the date of export for some reason,
The duty-free cigarettes exported by the above-mentioned subordinate customs can go through the formalities of duty-free verification according to regulations.
In areas where customs clearance integration has been implemented, any duty-free cigarettes exported by customs declaration form can go through the formalities of duty-free verification according to regulations since the date of customs clearance integration in this area.