The write-off period of the write-off document is 2 10 days (adjusted from the original 180 days to 2 10 days from the date of export)! In fact, you should not be overdue at that time, just seven months, and it should be too late to write off in September! But not now, of course.
The accounting treatment of transferring to domestic sales is the same as domestic sales, plus value-added tax.
The following are the relevant regulations:
As of June 1 2008, the time limit for export enterprises to provide verification forms for export proceeds is adjusted as follows:
1. In the second paragraph of Article 2 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning Tax Refund (Exemption) of Export Goods (Guo Shui Fa [2004] No.64), the time limit for export enterprises to provide export receipt verification forms (excluding forward foreign exchange income) to the competent tax refund department is adjusted from 180 days to 2/kloc-from the date of export indicated on the website.
Second, for the export enterprises that are exempted from providing paper-based verification forms for export tax rebates in various places, the "verification date" stipulated in Article 4 of the Notice of the State Administration of Foreign Exchange of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Exempting from Providing Paper-based Verification Forms for Export Tax Refunds in Five Places (Guo Shui Fa [2006] 188) exceeds the "export date" indicated in the customs declaration form for export goods (only applicable to export tax rebates).
3. Article 6 of the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Administrative Measures for Tax Exemption of Small-scale VAT Taxpayers' Export Goods (Provisional) (Guo Shui Fa [2007]123No.) stipulates that small-scale VAT taxpayers shall provide the verification form of export proceeds (for export tax refund only) within 180 days from the date of goods declaration and export, and adjust it to 2/3.
4. Article 4 of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Tax Refund (Exemption) of Export Goods (Guo Shui Fa [2006]102No.) stipulates that the export agent enterprise shall provide the tax authorities with the verification form of export proceeds (excluding forward foreign exchange income) within 180 days from the date of goods declaration.