Is the export invoice number required for export tax refund declaration? Foreign trade enterprises look over New declaration requirements are coming! ! < /p > new changes! < /p > The new export tax rebate declaration system will be officially launched in September! The new version of the declaration system includes < /p > "Offline Export Tax Refund Declaration System" and "Online Declaration Platform of Electronic Taxation Bureau < /p >", and the declaration requirements have changed greatly ~ Foreign trade enterprises should master the new rules as soon as possible so as to declare and handle tax refund smoothly!

1. There have been significant changes in the rules for compiling the association number < /p > In the new version of the declaration system, foreign trade enterprises must compile the declaration association number according to the rules of < /p > "year and month of declaration (6 digits)+batch of declaration (3 digits)+serial number of association number" < /p >, in which every 21-digit customs declaration number of export goods should be used as an association number compiling unit (export agent) < /p > Compared with the declaration rules of the original declaration system, the main changes are as follows:

1. The first nine digits of the association number are consistent with the declaration date and batch number in the declaration data < /p > For example, the declaration date and batch number in the declaration data are 228 and 1, Then the style of the associated number in this batch should be unified as < /p > "2281xxxxxxx" < /p > 2. Every 21 digits

of the customs declaration number of export goods should be used as a writing unit of the associated number

. Different customs declarations or export goods with different item numbers on the same customs declaration form may not be written as an association number < /p > Example:

1. A customs declaration form X of a foreign trade company has four export details, 1, 2, 3 and 4, and the amount of tax refund declared is 1 tons, 2 tons, 25 tons and 3 tons respectively, corresponding to the same purchase certificate of 441. The total quantity on the invoice is 85 tons, which is reported as follows:

2. A customs declaration form X of a foreign trade company has four export details, 1, 2, 3 and 4, and the declared tax refund quantities are 1 tons, 2 tons, 25 tons and 3 tons respectively. Match four purchase vouchers respectively:

No.44131212345678

No.441312345677

No.44131212345676

No.44131212345675, and the total quantity on the invoice is respectively Fill in the form as follows:

3. A customs declaration form X of a foreign trade company has an export detail 1, and the amount of tax refund declared is 85 tons respectively. Matching four purchase vouchers:

No.44131212345678

No.441312345677

No.44131212345676

No.44131212345675, and the total quantity on the invoice is respectively Fill in the form as follows: < /p > Write the rules according to the new association number:

1. In the Export Tax Refund Detailed Declaration Form for Foreign Trade Enterprises: < /p > The customs declaration number (21 digits) under the same association number is unique, and it will not happen that the same association number corresponds to multiple customs declaration numbers (21 digits):

2. Export tax refund for foreign trade enterprises. )

2. The column of "Export InvoiceNo." becomes a required item < /p > The "Export InvoiceNo." in the Export Tax Refund Detailed Declaration Form of Foreign Trade Enterprises was not required in the original declaration system, and the enterprise may not enter this item when entering the declaration data. < /p > in the new version of the declaration system, the "export invoice number" has become a mandatory item < /p >, and enterprises should fill in according to the relevant provisions of the current export invoice when entering it, and fill in the corresponding number as required by the tax authorities if it is regarded as exports and other businesses that do not need to issue export invoices.

3. "commodity code to be declared" < /p > "commodity code to be declared" does not need to be entered if it is not specified. < /p > besides the export commodity code, there is also a declaration commodity code in the Export Tax Refund Detailed Declaration Form of Foreign Trade Enterprises. If the tax refund is declared according to the tax refund rate of main raw materials of export commodities in Announcement No.98 of Caishui in 214, it shall be filled in according to the commodity code of main raw materials listed in the annex of Announcement No.98 of Caishui in 214; if it does not belong to this kind of situation, < /p > None! Need! Fill in! Write! This! Column! < /p > If an enterprise uses the backup file of the old declaration system to import into the new declaration system and regenerate the new declaration data, it is necessary to manually delete the content of "commodity code for declaration" in the new declaration system, otherwise it will be impossible to declare.

4. There is no need to worry about the difference between the declared tax refund amount and the invoice by a few cents < /p > Friends of foreign trade enterprises who often declare tax refund often encounter that the tax refund rate is the same after being entered into the declaration system, and the tax amount entered is the same. The tax refund amount calculated by the tax refund system is really different from the tax amount obtained on the input invoice, sometimes it is more than a penny, sometimes it is less than a penny, and it has to be manually modified. In the new declaration system, according to the provisions of Caishui Document No.39 (212), the VAT refund amount of foreign trade enterprises = VAT refund (exemption) tax basis × export goods tax refund rate. As long as the export enterprises correctly enter the items of "Tax Amount" and "Tax Refund Rate" in the Detailed Declaration Form for Export Tax Refund of Foreign Trade Enterprises, < /p > the system will automatically calculate the "declared tax refund amount" of the export enterprises, and the tax authorities will handle the export tax refund accordingly, so that business friends don't have to worry about whether it is consistent with the tax amount on the invoice.