Q: When filling out the Application Form for Tax Certificate of Returns, how to fill in the ownership period, tax amount, deduction, deduction, ownership period and warehousing date of returns? A: When the production enterprise fills in the Application Form for Tax Certificate of Returned Goods, the instructions for filling some items are as follows: 1. "Ownership period": fill in the year and month of return; 2 "declared tax amount": the tax amount in the list of export tax refund declared by tax refund; 3. "Offset, Exemption and Refund": If the goods were returned in the same year, offset, exemption and refund = returned tax amount x tax refund rate; If it is returned in different years, it is not required; 4. "Offset Period": If the goods are returned in the current year, fill in the accounting month; If it is returned in the following year, it is not required; 5. "Warehousing Date": if it is returned in the current year, it is not required; If it is returned in different years, you need to fill in the actual tax payment date; If you don't pay the tax, you don't have to fill it out.