If an export enterprise wants to apply for export tax rebate certification, it needs to provide some information to the practical authority within 30 days from the date of registration as a foreign trade operator or signing of the first entrusted export agreement. What specific information is it? ? What are the steps? Follow editor Gao Dun to take a look!

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How to determine the export tax refund?

According to the "Announcement of the State Administration of Taxation on the Issuance of the "Administrative Measures for Value-Added Tax and Consumption Tax on Exported Goods and Services" (State Administration of Taxation Announcement No. 24, 2012), export enterprises should handle foreign trade Within 30 days from the date of registration or signing of the first entrusted export agreement, the operator shall provide the following information to the competent tax authority to apply for export tax refund (exemption) qualifications.

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1. Printed paper "Export Tax Refund (Exemption) Qualification Application Form" and electronic data;

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2. The "Registration Form for Foreign Trade Operators" or the "Approval Certificate of the People's Republic of China and Foreign-Invested Enterprises" stamped with a special seal for registration;

3. The People's Republic of China ***Customs declaration registration certificate of the consignee and consignor of imported and exported goods by the Customs of China;

4. Bank account opening license;

5. Entrusted export business without filing and registration If the production enterprise provides an entrusted export agency agreement, it is not necessary to provide the information in items 1 and 2;

6. Other information required by the competent tax authorities.

If you are a general taxpayer of value-added tax, under normal circumstances, exports through processing trade with supplied materials will be subject to an export tax exemption policy, and exports through methods other than processing trade with supplied materials will be subject to an export tax rebate policy; if it is a small-scale tax payer After export, the export tax exemption policy will be implemented.

What are the steps to determine tax refund qualifications in the enterprise export tax refund declaration system?

The enterprise export tax rebate declaration system can be downloaded from the China Export Tax Refund Consulting Network or obtained from the competent tax authorities. Currently, production enterprises use the production enterprise export tax refund declaration system version 13.0_sp1, and foreign trade enterprises use the foreign trade enterprise export tax refund declaration system version 15.0_sp1.

The operating steps for export tax refund qualification determination in the enterprise export tax refund declaration system: Wizard - Declaration system operation wizard - Certification wizard - 1. Collection of qualification determination details - 2. Entry of tax refund (exemption) certification application - 2. Generate qualifications Declaration of qualification—generate data related to qualification certification—print qualification certification report—print qualification certification related report.

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