Question 2: the process of the first export tax rebate; Export tax refund process.
First, the export tax rebate attached materials
1. Customs declaration. Customs declaration is a document filled in by import and export enterprises when goods are imported and exported, so that the customs can check and release them accordingly.
2. Export sales invoice. This is a document filled out by the export enterprise according to the sales contract signed with the export buyer. It is the main voucher for foreign buyers to purchase goods, and it is also the basis for the accounting department of export enterprises to record the sales income of export products.
3. Purchase invoice. The main purpose of providing purchase invoices is to determine whether the supplier, product name, unit of measurement and quantity of export products are the sales price of the production enterprise, so as to divide and calculate the purchase cost.
4. Foreign exchange settlement memo or foreign exchange receipt notice.
5. Self-made products that are directly exported or commissioned by production enterprises and settled on CIF basis shall also be accompanied by export cargo waybill and export insurance policy.
6. Enterprises engaged in the re-export business of raw materials processing shall also submit the contract number, date, name and quantity of imported materials, name of re-exported products, import cost and amount of taxes paid to the tax authorities.
7. Product tax certificate.
8. Proof that export income has been written off.
9. Other materials related to export tax rebate.
Question 3: How to handle the export tax rebate? What information do you need to prepare? Where can I go to handle it? Hello! The general process of the declaration operation is as follows: 3-5 working days after the goods are cleared, the electronic data of the customs declaration will be available in the export tax refund system of the electronic port, and the enterprise will submit the data. After the data is successfully submitted and transmitted to the national tax system, the tax refund declaration can be made. Production enterprises can declare incomplete documents before document collection, and then formally declare them after document collection. After the formal declaration is approved, the enterprise can apply for tax refund with the materials to the competent tax authorities. If it is a production enterprise, it shall provide the following information: (1) Summary of tax exemption and refund declaration and its schedule; (2) Information form of tax refund exemption application; (3) The declaration list of tax exemption for export goods of production enterprises; (4) Electronic data officially declared for tax refund (exemption) of export goods; (5) Original of the following documents: ① Customs declaration form for export goods (for export tax refund only) (export enterprises in bonded areas can provide the record list of goods leaving the bonded areas of People's Republic of China (PRC) and China Customs, referred to as the record list of goods leaving the bonded areas); ② export invoice; (3) For the goods entrusted for export, the export agency certificate and a copy of the export agency agreement issued by the competent tax authorities of the entrusted party shall also be provided; (4) Other materials required by the competent tax authorities. If it is a foreign trade enterprise, it shall provide the following information: 1. Summary declaration form for export tax rebate of foreign trade enterprises; 2 "Foreign Trade Enterprise Export Tax Refund Purchase Detailed Declaration Form"; 3. Detailed declaration form for export tax refund of foreign trade enterprises; 4. Electronic data officially declared for tax refund (exemption) of export goods; 5. The following original documents (1) export goods declaration form; (2) Special VAT invoice (deduction coupon), bulk declaration form for export tax rebate purchase, and special payment form for customs import VAT (if the special payment form for customs import VAT is provided, the declaration form for imported goods shall also be provided); (3) For the goods entrusted for export, the export agency certificate and a copy of the export agency agreement issued by the competent tax authorities of the entrusted party shall also be provided; (4) For taxable consumer goods, a special payment book for consumption tax or a separate bill and a special payment book for customs import consumption tax shall also be provided (if a special payment book for customs import consumption tax is provided, a customs declaration form for imported goods shall also be provided); (5) Other materials required by the competent tax authorities. If you have any other questions, please continue to ask questions on the e-port government consultation platform in Zhejiang. Thank you!
Question 4: How do import and export enterprises handle export tax rebates? Take all the materials at hand (business license, organization code certificate, tax registration certificate, foreign trade operator registration, articles of association, identity certificate of agent) and go through the relevant formalities at the customs and foreign commodity inspection bureau one by one, and then go through the tax refund registration at the State Taxation Bureau.
Question 5: How do trading companies apply for export tax rebates? According to Article 8 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Value-added Tax and Consumption Tax on Exported Goods and Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2013 No.65), when exporting goods and services subject to tax exemption policy, exporting enterprises or other units do not submit the list of duty-free exported goods and services and their electronic data when applying for tax exemption declaration to the competent tax authorities.
From June 20 14/day, three preferential filing items, such as small export, export by general taxpayers of foreign trade enterprises and export of duty-free goods and services by non-foreign trade general taxpayers, will be cancelled. Therefore, export enterprises do not need to go to tax collection branches for tax exemption and preferential filing.
To declare tax exemption, general taxpayers must first go to the tax collection sub-bureau or the directly affiliated tax sub-bureau (production enterprises go to the competent sub-bureau and foreign trade enterprises go to the directly affiliated sub-bureau) to confirm the qualification of tax refund (exemption) for export enterprises, so that the export sales can be filled in the column of "tax-free sales" in the daily declaration of value-added tax.
Reference: Measures for the Administration of Tax Refund (Exemption) of Export Goods
Question 6: How to obtain the confirmation of export tax refund and fill in the confirmation form of export goods tax refund (exemption) with the attached materials: 1, tax registration certificate (copy) 2. The Registration Form for Foreign Trade Operators (original and photocopy) that has been registered and stamped with the special seal for registration, and the agreement on consignment of export goods by production enterprises without export business qualifications (original and photocopy). 3. Registration certificate of customs declaration unit (agency agreement provided by production enterprises without import and export operation right). 4. Approval Certificate of Foreign-invested Enterprises in People's Republic of China (PRC) provided by foreign-invested enterprises (original and photocopy). 5. Units and personnel who have been refunded (exempted) tax must also provide the current tax refund certificate for exported goods. If this is not the case, items 4-5 need not be provided.
Question 7: How to handle the export tax rebate under the new policy? 1. To take orders, the salesman needs to file at the port and enter the browser-foreign company-foreign exchange-electronic port-file.
2. When receiving and paying foreign exchange, enter the browser-foreign exchange-national foreign exchange online service platform-entry-customs declaration management-entry of declaration information-the code and name of the payer's resident country and region-whether to write off export foreign exchange receipt: Yes-transaction code:10-the corresponding currency and amount are the same as income payment.
3. Write-off: fill in the corresponding write-off document number, and the amount is the same as the corresponding currency and amount (including domestic expenses but excluding foreign expenses).
4. After filling in this item, you will go to the bank 3 days later to receive the special seal for verification of export proceeds (overseas income) with the description of export proceeds.
5. After receiving the customs declaration/write-off form handed over by logistics, enter the electronic port, select the enterprise document-enter the corresponding write-off form number-click the document, and then enter the export tax rebate-select submit-submit all.
6. Take the special seal for verification of export proceeds (overseas income) of the bank/special seal for verification of customs declaration/verification form/fill in the form for verification by the foreign exchange management office.
7. After the verification is completed, the export tax refund operation can only be carried out on the basis of the verification form (export tax refund form)/customs declaration form (export tax refund form)/export invoice (machine-typed)/special VAT invoice (consistent with the quantity of goods in the customs declaration form), and these operations need to be completed within 90 days of the export date (Fengxian Taxation is not allowed to receive the customs declaration form before receiving the verification form, so if a customs declaration expires 90 days on July 4, then the export tax refund declaration must be made in July. Note that 90 days are calculated by day, not by month, starting from the export date of the customs declaration, and postponed in case of holidays).
8. Then, the export tax rebate will be operated.
9. Open the export tax refund software-user name: sa password: 123. Click Wizard-Step 2-Entry of Export Details Declaration Data (Customs Declaration Form/Verification Form)-Association Number: 20 120*000 1, indicating that this month is July. Then there is 20 1206000 1 (Fengxian tax requirements)-declaration year 20 1206- declaration batch 1- export invoice number: according to the invoice number issued-export date: according to the export date on the customs declaration-customs declaration number: customs declaration number+0065433. Then the customs declaration number recorded in Article 2 is: Customs number +002 on the customs declaration. -FOB USD: If it is FOB price, fill in directly; If the price is CIF, you need to deduct the freight and insurance from the total amount, and then enter it into the FOB dollar column. If there are two records in this customs declaration, the freight and insurance premium should be allocated to these two records according to the total amount. Then use the amount on the customs declaration-the freight premium to be shared, and then fill in the FOB column in US dollars. Write-off DocNo.: Fill in according to the number on the write-off Doc. Commodity code: fill in according to the commodity code of the customs declaration form. The commodity name and unit jump out by themselves. According to the corresponding relationship with the jumping-out unit, fill in the relevant quantity (on the customs declaration form). After verification, it shall be approved. All records currently filtered will be approved. The form has been completed.
10. Step 2: declare and enter the purchase details and associated number (special VAT invoice): it should correspond to the associated number entered in the export declaration details one by one. The declaration date is as above. The declared batch number is 1. Purchase voucher number: VAT invoice invoice code+invoice number. Supplier tax number: tax identification number on VAT invoice-invoicing date: invoicing date on VAT invoice-commodity code: commodity code corresponding to customs declaration-commodity name/company jumps out automatically-commodity quantity: quantity on VAT invoice-tax amount: tax amount exempted on VAT invoice-tax amount: jumps out automatically. If the distribution is inconsistent with the special VAT invoice, it needs to be corrected manually-after verification-review and approval-all records currently screened-review-this table is completed.
1 1. Step 3: Check the relationship between the purchased quantity and the exported quantity-check the exchange cost (it doesn't matter if the exchange cost is lower than the reasonable lower limit. )
12. Generate forecast ... >>
Question 8: Application Process of Export Tax Refund I. Basic Process of Export Tax Refund:
1. Delivery of relevant certificates and collection of registration forms
The enterprise shall, within 30 days after obtaining the approval documents of relevant departments and the industrial and commercial registration certificate issued by the administrative department for industry and commerce, handle the tax refund registration of export enterprises.
2. Declaration and acceptance of tax refund registration
After receiving the Registration Form for Tax Refund of Export Enterprises, the enterprise shall fill in it according to the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authorities together with the approval documents for the right to operate export products, industrial and commercial registration certificates and other supporting materials. After verification by the tax authorities, the registration shall be accepted.
3. Issue the export tax refund registration certificate.
After receiving the formal application of the enterprise, the tax authorities will issue it to the enterprise for "export tax refund registration" after examination and approval according to the prescribed procedures.
4. Change or cancellation of export tax refund registration
When the business conditions of the enterprise change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.
Second, the export tax rebate application conditions:
1. Must be engaged in export products business, which is the most basic condition for enterprises to apply for export tax refund registration.
2. Must hold a business license issued by the administrative department for industry and commerce. Business license is the abbreviation of business license of enterprise as a legal person, and it is the proof that an enterprise or organization has obtained business qualification according to law.
3. It must be an enterprise that implements independent economic accounting, has legal personality, has a complete accounting system, independently prepares financial revenue and expenditure plans and capital balance sheets, opens an independent account in a bank, and can handle foreign purchase and sale business and payment and settlement.
At the same time, enterprises that do not meet the above conditions generally do not apply for tax refund registration for export enterprises.
Question 9: How can I enjoy the export tax rebate? Application form for export tax rebate qualification
Procedures for determining the qualification of export tax rebate
Generally speaking, the procedure for determining the qualification of tax refund (exemption) for export goods can be divided into five stages: application, acceptance, examination, approval and certification.
1, application
After an export enterprise has registered for the record in accordance with the Foreign Trade Law of People's Republic of China (PRC) and the Measures for the Registration of Foreign Trade Operators of the Ministry of Commerce, if a production enterprise without export business qualification entrusts the export of its products (including products deemed to be self-produced), it shall, within 30 days from the date of filing and registration and signing the export agency agreement (see 2. 10.3), fill out the Export Goods Refund (with the originals and photocopies of relevant documents and materials). Only after the qualification is confirmed can the export goods apply for tax refund (exemption) according to the regulations.
Step 2 accept
Acceptance means that the tax authorities check all kinds of documents and materials provided by taxpayers, and if they meet the requirements, they will accept the confirmation declaration. Do not meet the requirements, timely notify the taxpayer to make corrections within a time limit.
The document acceptance post of the tax service office conducts a preliminary examination of the documents and materials provided by taxpayers in accordance with the regulations.
(1) Check whether the tax registration certificate (copy) is valid.
(2) Check the following information
A. Whether the certificates and materials are complete, legal and valid;
B. Whether the contents of photocopies of various materials are consistent with the original, whether the photocopies are marked with the words "consistent with the original" and signed by the taxpayer, and return the original to the taxpayer after verification;
C. Whether the export goods tax refund (exemption) confirmation form is complete and accurate, whether the contents filled in are consistent with the attached documents and materials, and whether the signature is complete;
(3) If the paper materials are incomplete or the contents filled in are not in conformity with the provisions, the taxpayer shall be informed to make corrections or re-fill.
(4) If the conditions for acceptance are met, a receipt shall be made and delivered to the taxpayer.
After verification, it will be entered into the comprehensive tax collection and management system and all the data submitted by taxpayers will be transferred to the document processing post, which will be transferred to the tax source management section (institute, branch) for investigation and verification within 1 working day.
(5) verification. The tax source management post shall complete the investigation and verification of qualification identification within 5 working days. Mainly investigate and verify the taxpayer's business premises, legal person qualification, production scale and the contents of the tax refund (exemption) confirmation form for export goods, and write an investigation report. Those who meet the accreditation conditions shall be reported to the leading post of tax source management for examination and approval, and shall be reported to the county (city, district) bureau for examination and approval within 1 working day.
Step 3 review
The comprehensive management post of the tax administration department of the county (city, district) shall, within 3 working days after receiving the identification information reported by the tax source management department (institute, branch), mainly confirm the taxpayer's tax refund method, declaration method, enterprise type, audit configuration, registration time limit and other items, and audit the following information through the system:
(1) tax registration information;
(2) General VAT taxpayer qualification information.
Those who meet the accreditation conditions shall be signed by the chief of the county (city, district) bureau within 1 working day, and then submitted to the leadership of the county (city, district) bureau for approval.
Step 4 agree
County (city, district) Bureau leaders shall sign the approval opinions within 2 working days after approval. After receiving the examination and approval opinions, the comprehensive management post shall affix the official seal (or special business seal) to those who meet the requirements after examination and approval, and send the Confirmation Sheet for Tax Refund (Exemption) of Export Goods (1 copy) to the document processing post within 1 working days. And paper materials will be filed separately according to the requirements of file management.
Step 5 distribute
After receiving the approved Confirmation Form for Tax Refund (Exemption) of Export Goods, the document acceptance post of the Tax Service Office will notify the taxpayer to collect it within 1 working day.
Taxpayers who have confirmed the qualification of tax refund (exemption) for export goods must apply to the competent tax authorities for the change of the qualification of tax refund (exemption) for export goods within 30 days from the date when the relevant administrative authorities approve the change. The procedures for changing the qualification of tax refund (exemption) for export goods shall be handled according to the identification procedures.
Information to be provided for the qualification determination of export tax rebate
When an export enterprise declares to go through the formalities for determining the qualification of tax refund (exemption) for export goods, it shall produce or provide the originals and photocopies of the corresponding documents and materials according to different situations:
(1) Confirmation Sheet of Tax Refund (Exemption) for Export Goods (in triplicate);
(2) The Registration Form for the Record of Foreign Trade Operators that has been registered and stamped with the special seal for the record, or the approval documents of foreign-invested enterprises approved by People's Republic of China (PRC) ..... >>