Tutorial on Filling in Export Tax Refund Declaration Form

Key points of invoice: date (consistent with the customs declaration, which saves a lot of trouble), export goods code (tax rebate rate is determined, otherwise it will be miscalculated), exchange rate (monthly 1 day), and amount (foreign currency converted into RMB, calculated item by item according to the customs declaration, not summarized according to the invoice, which is inaccurate and difficult to handle).

Generally speaking, the invoice arrives earlier than the customs declaration (otherwise there are no documents to receive). At this time, the foreign exchange verification form may not come, but the export must be declared in the same month.

I. Entry Procedures:

Enter the export tax refund declaration system, select "Export Goods Details Declaration Entry" under "Basic Data Collection", and click Add to display the filling status (fill in the customs declaration details one by one).

1. Ownership period: automatically generated.

2. Serial number: four-digit code, starting with 000 1, and it is best to fill in the sequence (of course, the serial number can be automatically arranged by rearranging the serial number, which is not satisfactory).

3. Record sales date: automatic

4. Ownership identification: automatic

5. Good registration form for incoming materials: to be filled in by foreign processing enterprises.

6. Export declaration form: If yes, fill it in. The last 9 digits of the customs declaration number are coded with +0+ 2 digits. If there are n pieces of export information in the customs declaration, it is coded with 00N. After filling in the information in the first article, you don't need to fill in the same information in the future, just modify the last two digits of the customs declaration, export quantity and FOB)

7. Export date: the export date of filling in the customs declaration, and the uncertain date of filling in the invoice (which needs to be reduced, revised or supplemented later).

8. Foreign exchange verification form: if any, it should be filled in; If not, it should be filled in when collecting all documents in the future.

9. Agency certificate number: filled in.

10, mark of incomplete documents: documents refer to customs declarations and foreign exchange verification forms-customs declarations must upload electronic information through the special electronic port system, and foreign exchange verification forms must be written off online.

1 1. Export commodity code: select your own commodity code (download and import from the Internet for the first time).

12. Export commodity name: automatically generated by the system according to the filled code.

13, unit of measurement: automatic

14, export quantity: actual

15: original currency code: choose to fill in foreign currency code.

16, original currency currency: automatic

17, FOB in orig. currency: actual

18, exchange rate in original currency: fill in the current month's exchange rate 1.

19, RMB FOB price: automatic

20. US dollar exchange rate: automatic

2 1, offshore USD: automatic

22. Tax Refund Rate: Automatic (according to export commodity code)

23. Tax Refund Rate: Automatic

24: Tax Refund Rate: Automatic

25. Tax Refund Amount: Automatic

26. Export invoice number: actual

Remarks:

Fill in the check and save it. If you continue to fill in the next item, please click "Add" …

Second, generate detailed declaration data:

Export declaration needs to move the disk, and an empty folder is established in the disk in advance, namely "Export Tax Refund \ \MX\ \" and "Export Tax Refund \ \HZ\ \". After entering the detailed list, exit, select "Generate Detailed Declaration Data" under "Tax Exemption and Tax Refund Declaration" and confirm. At this time, you will be prompted whether to back up, confirm as required, and prompt the storage path of the files to be backed up. If the display is correct, confirm it after the system completes the backup work (modify it if it is wrong) and close it. At this time, a detailed list is formed.

Query details:

Select Print Report under Tax Refund Exemption Declaration, select the report to view (or print), and click Print Preview to see the detailed list. The system will summarize "sales with complete documents and complete information" and "sales with incomplete documents and incomplete information" respectively according to the receipt of documents, and record four key figures: export quantity, export sales (two kinds) and sales multiplied by tax refund rate, which are accounting figures when making accounts.

(If you want to continue to add period details, you need to enter "Cancel Declared Data" under "Declared Data Processing". Otherwise, after the system generates a report, it will be regarded as the completion of the information to be declared in this period, and no new data will be accepted. )

At this point, we have come to an end temporarily, and then fill in the following contents after the accounting VAT declaration is successful.

Three. Input of VAT declaration items:

Select "Entry of VAT return items" under "Basic Data Collection" and enter data according to the prompts.

Four, free and refund declaration summary entry:

After entering the VAT table, you can enter the summary table.

Attachment 1, recording procedure:

The declared export data may sometimes be wrong in export time, export code and so on. , or because the documents are not due to domestic sales, it is required to be offset in the export declaration system.

Enter the export tax refund declaration system, select Generate Export Goods Offset Details under Basic Data Collection, select the items to be offset in the index window, click Offset Export after selection, and a prompt window will pop up. If all the documents have been collected, fill in BH in the "Document Collection Mark", fill in the correct numbers in the "Customs DeclarationNo." and "VerificationNo." and confirm this time. The system will automatically transfer the offset content to the database of export goods declaration form and export documents list under the basic data collection, and exit and enter the database of export goods declaration form under the basic data collection. In the index window, I found a project with the index "Z000", which is the restored content. Select this item, and then click Modify. First, change the "serial number" Z000 to the normal serial number (the code starts with z, because the items to be offset are always reflected by Z000), then simply fill in the "Remarks" column and save. At this point, the migration is completed.

Supplementary records and restored contents:

If it is not the case that the export is transferred to domestic sales, after the write-off is completed, it needs to be supplemented according to the correct content of the write-off business to ensure that the declared amount remains unchanged. For the convenience of review, it is best to directly select the write-off items after write-off and click Add. The contents of the write-off will be displayed. Press Enter to select the contents to be modified in turn, including serial number (without Z header, it should be continuous with normal declaration), export date, and customs declaration number (the number of entries may be different from the original declaration, so supplementary entries will be entered one by one, and the last three digits of the customs declaration are 065438.

Why do you ask for additional recording after restoration? The main purpose is to use the original correct data, and only modify the wrong data, so as to avoid making mistakes in supplementary recording, resulting in inconsistent data input before and after. Note: When supplementary recording is made, the system will automatically refer to the basic information of supplementary recording.

Annex II. Receipts for all documents

If all the documents (customs declaration form and verification form) declared before exporting materials are collected, it is necessary to "collect all the documents" in the export declaration system.

Under Basic Data Collection, select Complete Export Doc Details Entry, and select the export business to be completed in the index window to display the modified content window. Click Modify to modify the serial number, completion mark (BH has been filled in), export declaration number+serial number, and verification form number in turn, and then save it after checking.

The complete export data list and the incomplete export data list are summarized separately in the system. (Please refer to the generated detailed declaration data for details). Only the export business with all documents can be used as the basic data of export tax rebate.

Five, export tax rebate declaration materials:

1, header

2. Handover list

3. Confirmation sheet

4. List

5. Schedule

6. (Upon receipt of all documents, write-off forms, customs declarations, export invoices and freight invoices. )

7. VAT declaration form (including Schedule 2)

8. Summary of the previous period

9. A copy of the tax bill is required for the tax payable.

10, sales ledger

1 1, explanation of deduction adjustment

12, export tax refund (exemption) audit form

Declaration of intransitive verbs

The above declaration forms, except the Customs Declaration Form and the Audit Form of Export Tax Refund and Exemption, must be stamped with the official seal of the enterprise, and shall be inspected and declared at the tax office before the next month 15.

Seven, matters needing attention

In order to ensure the consistency of export data and accounting treatment, we should pay attention to the following points:

1. exchange rate: the exchange rate published by the People's Bank of China on 1 day every month is the bookkeeping exchange rate.

2. Calculate the conversion of foreign currency into RMB, and calculate one by one according to the customs declaration form to avoid mistakes.

3. In order to ensure the accuracy of the conversion, it is suggested that the export declaration data should be entered first, and then the accounting treatment should be carried out according to the export declaration data. After the accounting treatment is completed, declare the value-added tax, and then continue to enter the value-added tax data in the export declaration data according to the successfully declared value-added tax data.

4. In order to prevent the export data from being out of date, it is suggested to register the export business, record the businesses with irregular documents according to the order of export time, and control the time of due declaration at any time to avoid tax-free losses caused by expired documents.

5. For the difference between the invoice amount and the foreign exchange receipt amount, the declared export income should be adjusted in time; The RMB difference between the export income calculated according to the foreign exchange quotation and the actual foreign exchange settlement shall be adjusted at any time.