Trade knowledge

Brief introduction of export tax rebate

Chapter 1 Function Introduction

"Export Tax Refund Subsystem" is one of the subsystems of "Port Electronic Law Enforcement System". Enterprises accessing China electronic port through the Internet can query the customs clearance information of their export goods declaration form through this system, so as to obtain paper customs declaration form from the customs at the declaration place in time; Query the electronic ledger of customs declaration form and compare it with paper documents for confirmation; The port data center can also provide the customs declaration information confirmed by the enterprise to the import and export tax administration department of the tax authorities for export tax refund management.

1. Export enterprises can realize the following functions through this system:

(1) Customs clearance information inquiry

Through this function, users can query the information of the customs declaration number of export goods that have gone through customs clearance in time, and declare and receive the paper customs declaration of export goods to the customs at the declaration place in time.

(2) Data submission

Through this function, the enterprise can check the electronic ledger data of the export goods declaration form automatically provided by the system with the paper declaration form that the enterprise has not submitted online. After verification, it is confirmed to be submitted to the port data center, which will send it to the tax authorities.

(3) Data query

Through this function, users can query the electronic ledger data of export goods declaration form of enterprises, so as to compare it with paper documents or understand the basic situation of electronic data of export goods declaration form.

Second, the process description

(1) After the export goods actually leave the country and the manifest is written off, the customs at the place of declaration will automatically transmit the electronic customs clearance information (that is, the customs declaration number information) to the electronic port data center for users to inquire. According to the query results of electronic customs clearance information, enterprises can collect or print the proof of export tax refund declaration form from the customs at the place of declaration in time.

(2) After the customs of the declaration place issues the paper certificate of the export tax refund declaration form, the computer automatically transmits the electronic data of the export goods declaration form to the electronic port data center.

(3) The export enterprise inquires about the electronic account of the export goods declaration form online and compares it with the paper export tax refund declaration form certificate. After the comparison is correct, it is confirmed to be submitted to the port data center, which will submit it to State Taxation Administration of The People's Republic of China.

(4) After receiving the confirmation data of export goods declaration form provided by the port data center, State Taxation Administration of The People's Republic of China distributed it to the import and export tax administration departments of local tax authorities for use through the wide area network of the tax system, as one of the legal basis for tax refund review.

(5) Users should apply for tax refund to their import and export tax administration departments with paper export tax refund declaration forms and other required supporting materials according to the provisions of the state on the administration of export tax refund.