In order to encourage exports, China has implemented a preferential policy of export tax rebate. Subsequently, the number of foreign trade enterprises in China is increasing day by day, and the issue of how to handle export tax rebates has also attracted great attention. For foreign trade enterprises, how to apply for export tax rebate if they want to reduce the tax burden of products?

Information needed for enterprises to handle export tax rebates

Procurement contract;

Purchase special VAT invoices;

Packing list of goods;

Power of attorney for customs declaration;

Customs declaration form;

Sales contract;

Export invoice/method invoice;

Logistics bill of lading;

Foreign exchange settlement memo or foreign exchange receipt notice;

If the product needs commodity inspection, it is also necessary to provide a product inspection form;

Other information required by the tax authorities.

Export tax rebate process of enterprises

1, export tax refund registration

An export enterprise shall, within 30 days from the date of obtaining the right to operate import and export, go through the formalities of export tax refund registration with the local competent tax refund authority.

2, export tax rebate declaration

Fill in the Export Tax Refund Declaration Form of Foreign-invested Enterprises on a monthly basis, and provide the special customs declaration form for export tax refund, foreign exchange settlement memo, special VAT invoice for purchased goods, export invoice and other related books issued by the customs until the local foreign-related tax authorities handle tax exemption deduction and tax refund.

3, export tax rebate audit

The main contents of the export tax rebate audit include: the original certificate of export declaration form, the original certificate of input tax, the sales account book of export goods, the taxable account book, etc.

4, tax refund and tax refund liquidation

Tax refund: the enterprise shall go through the declaration formalities with the local tax authorities in charge of export tax refund and refund the refunded (exempted) tax.

Tax Refund Liquidation: The export enterprise shall liquidate the export tax refund of the previous year within three months, and then submit the "Liquidation Form" and related materials to the competent tax refund authority within the prescribed time limit, and the competent tax authority shall conduct a comprehensive inventory.

And explain the following problems to enterprises:

1. The nature and liquidation scope of the export enterprise, the variety, quantity and sales volume of the exported goods, and the tax refund due to the export enterprise after liquidation.

2. Problems found in liquidation, overpayment, underpayment and wrong refund.