1. An export goods tax refund enterprise shall apply for a special customs declaration form (light yellow) for export goods tax refund from the customs declaration place after the customs formalities are completed by the means of transport loaded with export goods. If the export goods go through the export formalities directly at the port customs, the enterprise will do so at the port customs. If the export goods are transferred to the port customs for export after being declared by the mainland customs, the mainland customs will only handle the special customs declaration form for export goods tax refund after receiving the notice from the port customs for customs transfer. According to the actual quantity and price of export goods, the customs issues special customs declaration forms for export goods, and collects visa fees according to regulations. The time for the customs to issue the special declaration form for tax refund of export goods is within 6 months from the date when the means of transport loaded with export goods go through customs formalities to the date when the goods are released by the customs.

2. Export tax rebate must be handled after the export goods actually leave the country. Therefore, the export goods stored in the export supervision warehouse can only be issued by the customs after the goods are taken out of the warehouse and loaded on the means of transport. For the goods stored in the export supervised warehouse by means of transit, the enterprise shall apply to the local customs for a special customs declaration form for tax refund of export goods after the goods are shipped and transported out of the country.

3. If the goods extracted from the export bonded warehouse are sold to domestic-funded enterprises or foreign-funded enterprises for re-export of deep-processed products, the customs shall handle them according to the relevant provisions of carry-over processing, and shall not issue a special customs declaration form for tax refund of export goods.

4. If an enterprise loses the special customs declaration form for tax refund of export goods issued by the customs, it can reissue it within 6 months from the date when the export goods go through the customs export supervision procedures. When completing the formalities, the enterprise shall apply to the local (city) State Taxation Bureau in charge of export tax refund. After verifying that the export goods have not been refunded, the tax authorities shall issue a report on the Application for Issuing (Re-submitting the Customs Declaration). After receiving the report, the enterprise shall go through the customs declaration formalities at the place where the export goods were originally issued. With this report, the customs will reissue the special customs declaration form for tax refund of export goods.

5. Enterprises engaged in the import processing business of export tax rebate must present the approval from the competent foreign trade department, first send it to the tax department in charge of export tax rebate for review and signature, and the tax department will register one by one and keep one copy for future reference. Only after the approval of the competent foreign trade department and the seal of the tax department in charge of export tax refund can the customs handle the Export Material Registration Manual. If the enterprise fails to implement the feed processing contract for some reason, it needs to go through the cancellation formalities with the competent tax authorities with the original Registration Manual or customs certificate.

6. Enterprises with foreign investment apply for tax refund for export goods. According to the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax and the relevant regulations of the State Council, foreign-invested enterprises that have gone through industrial and commercial registration after 1994 1 can apply for export goods after going through the customs export formalities in accordance with the Administrative Measures for Tax Refund (Exemption) of Export Goods.

7. If the export goods are returned or shipped under special circumstances, and the customs has issued a special declaration form for tax refund of export goods, the customs declarant shall return the declaration form to the customs; If an enterprise has gone through the formalities of tax refund in State Taxation Administration of The People's Republic of China, it shall apply to the State Administration of Taxation for the Tax Refund Certificate for Export Commodities, and submit the Tax Refund Certificate for Export Commodities together with the customs declaration form before the tax refund can be made.

8. If an export enterprise fraudulently obtains tax refund, it shall be handled by the customs and tax authorities respectively according to relevant regulations.

The verification process of export proceeds:

(1) Before delivery, the export enterprise shall go to the foreign exchange administration department to receive the verification form of export proceeds, and carry the electronic port card and the ID card of the registrant of the electronic port card (and only for himself). The first time you need to bring the contract about to export, you don't need to bring the contract in the future.

(2) When an export enterprise declares its customs, it shall submit to the customs a numbered foreign exchange verification form received from the foreign exchange administration department in advance, and the verification form and the customs declaration form with the same number as the verification form shall be stamped with a "stamp of inspection". (This part of our company is handled by freight forwarders. I don't know the details, so I quote ls as saying. )

(3) After the goods are exported, the money paid by the foreign party first enters an account to be verified according to the requirements of the foreign exchange bureau, and the bank issues a settlement memo or collection notice to the exporting unit. The accountant of the export enterprise needs to fill in the relevant foreign exchange receipt documents and verification forms, and provide the verification form number corresponding to the money, and send it to the bank for settlement. (The freight needs to be marked on the document as settlement by non-trade payment, so as not to deduct the amount of trade payment in the bank. )

(4) Online write-off users and enterprises can log in to the system directly, and choose single write-off or batch write-off (by currency) according to the nature of commodities. If the amount difference between the verification form of export proceeds and the verification form of export proceeds is too large, the exporter may be required to write instructions in person and bring all the documents to the State Administration of Foreign Exchange for verification.

(5) After the State Administration of Foreign Exchange handles the verification according to regulations, it shall affix the seal of "Written off" on the verification form and return the special seal for export tax refund to the exporting unit as the basis for future tax refund. (This project was cancelled in June 2008, and now the export tax refund procedure is based on the export verification form returned by the customs. )

After receiving the verification form of export proceeds from the State Administration of Foreign Exchange, it needs to go to the "electronic port network" for online filing before it can be handed over to the customs. After use, the customs will return it to the "electronic port network" for online delivery, and then conduct follow-up verification. Before receiving the export verification form, you must submit the application number on the "electronic port network". If you don't receive it from the SAFE, you will be responsible. There are also export recovery verification forms to be collected on demand, and the quantity to be collected each time is controlled by yourself, but it cannot exceed the service life of three months, otherwise you can't get a new verification form until all the verification forms in your hand are used up.

+++++++++++++++++++++++++++++++++

Regarding the issue of tax refund, it is recommended to attend the tax refund training course provided by the electronic port. The explanation may be more clear, that is, Xiao Gui. I remember that the last course may be 580. A few years ago, I was in charge of tax refund, and later I handed it over to the accountant, so I specialized in business.

It is difficult to explain the tax rebate in Baidu's knowledge. It's just a set of procedures, but there will be various problems in the process. For example, when the VAT invoice is delayed, there will be non-cross audit information. Last year, there was a new regulation that export restrictions must be formally declared within 90 days. In short, this part needs a lot of trouble. If this time is delayed, the loss of not refunding tax will be great.