General steps for production enterprises to apply for tax refund exemption: After the newly-established enterprises install the declaration system, they should first maintain the system. The general enterprise declaration process is as follows:
The first step is to collect detailed data;
Step 2: Pre-declaration of tax exemption and refund;
The third step is to adjust the doubts in the pre-trial feedback;
The fourth step is to simulate and issue a tax exemption certificate for feed processing;
The fifth step is tax declaration;
Step 6, data collection of the tax return;
Step 7, data collection of the non-arrival-withdrawal summary table;
Step 8: Formal declaration of exemption, credit and refund.
New users or those who are not familiar with related businesses can complete the tax refund declaration for the current month step by step through the "Declaration System Operation Wizard".
(a) the system maintenance system for the first time, need to sa (lowercase) as a system administrator to enter the system, don't enter the password. First of all, system maintenance is the basic work of the export tax refund declaration system. For users who newly install the declaration system, system maintenance should be carried out first, and then the export business can be entered and declared. Newly installed users must perform three menu operations when entering the system: system initialization, system configuration setting and modification, and system password setting and modification.
1, system initialization System initialization means that when the system is used for the first time or when all data records need to be cleared under certain conditions, you can choose this operation to clear all practical data except the standard code table. Because this operation involves all the practical data of the system, only the administrator has this operation permission, and other users do not.
2. System configuration setting and modification. Input the related information of export enterprises, enterprise code, taxpayer identification number, user name, taxpayer category, tax calculation method, etc. The calculation method of feed processing is "2" purchase tax deduction method, the tax calculation method of new export enterprises that do not calculate tax refund on a monthly basis is "4" exemption, the tax calculation method of enterprises that calculate tax exemption and tax refund on a monthly basis is "1" exemption and refund, and the classification management code is ".
3. System parameter setting and modification, including setting system backup path (it is recommended to backup to E disk or other disks), network data path, reporting address and other reporting parameters.
4. System password setting and modification. This menu can add new operators and modify or delete the original operators and passwords. To add a new user, you must enter the system as an administrator (sa). User name: the user name required when entering the system can be English letters or numbers, Chinese characters, and the longest is 8 characters. Operator's name: enter the real name of the corresponding operator; Operator level, 0 is the system administrator, 1 is the person in charge, and 2 is the general operator. In daily operation, it is required to log in as a general user. User password setting: after entering the module as "administrator", you can see all users, and you can also add or modify user data. Ordinary users can only modify passwords.
5. Data optimization. In the process of system operation, due to power failure and other abnormal reasons, the reporting system goes wrong. You can perform this function to re-establish various database indexes.
6. System backup. Users should back up the system regularly, and back up the default path C: \ tax refund declaration system. The backup path can be changed, but the system cannot be backed up in the installation directory.
7. System data import. When the data of the system is lost or damaged, you can restore the last backed-up data by selecting "System Data Import".
2) Description of relevant items for basic data collection and entry: belonging period, consisting of 4-digit year code and 2-digit month code; Serial number, 4-digit serial number is compiled monthly; Record the date of sale: record the identification of the period to which the date of export sales account belongs: the default date of export sales account, filled in according to the year of export offshore. Feed register number: the number of the customs register for feed processing belongs to the feed processing business, and the fields for general trade are blank. Original currency exchange rate, 100 foreign currency exchange rate for RMB; Us dollar exchange rate, 100 us dollars to RMB exchange rate; Mark of incomplete documents: fill in B for missing customs declaration form, H for missing verification form and D for missing agency certificate. Missing customs declaration form, missing verification form and missing agency certificate cannot be filled in at the same time. Fill in according to the data item description at the lower right when entering. The export enterprise shall make detailed entry according to the documents and materials such as the registration manual, customs declaration form, verification form, export invoice, agency certificate, etc.
1. Registration and entry of feed processing manual: export enterprises should enter the relevant data of feed processing into the declaration system according to the number of feed processing manual and the Processing Trade Business Approval Certificate issued by the competent foreign trade department.
2. Detailed declaration of imported materials and parts: the export enterprise shall record the imported materials and parts in this month in time according to the provisions of the financial system, and enter the import information into this module according to the import declaration form and other materials. When entering, the system will automatically check whether the incoming material processing manual is registered. If it is registered, other fields can be entered, otherwise the entry operation cannot be continued.
3. Write-off and entry of the manual of feed processing: the enterprise must go through the relevant write-off procedures after the last export business of the manual of feed processing and before the manual is handed over by the customs. After the write-off information is entered, the reporting system recalculates the relevant data of the whole manual, issues a certificate after the manual is written off, and adjusts the "tax exemption and tax deduction" and "tax deduction without exemption and deduction". The registration of feed processing, the issuance and verification of tax exemption certificate will generate relevant detailed lists according to their respective periods, which can only be declared once a month.
4. Detailed declaration and entry of export goods: according to the export invoice, enter the details of export in the current period, including general trade export and import processing trade export, and the sales tax exemption and refund amount of export goods are different according to the year. For the adjustment of the export sales of the previous year, the identification of the period is filled in according to the previous year, and the general identification of the period is filled in according to the export date. The system prints the detailed declaration form of export goods according to different years. Incomplete information mark, date and year of receipt of documents, and receipt of documents mark will be automatically generated after the feedback information of the approval mark is processed, and the serial number will be rearranged according to "Reorder of Serial Number" after entry.
5. Generate export goods write-down details. If the export goods of an enterprise are returned for customs clearance, the original export invoice number, declared commodity code, quantity, amount and other relevant data are incorrectly entered, or the export goods fail to receive all documents within the time limit and need to be taxed, etc., this function can be executed to offset the original declaration records and enter the correct declaration data in the detailed declaration of export goods in the current period. Find the relevant records to be offset in the index window, click "Offset Export", and the offset period is the reporting year and month of the current period. By default, the system will offset after all documents are collected, and the customs declaration number, verification document number and agency certificate number will not be displayed if all documents are not collected.
6. Detailed declaration of all the export documents: the function of this menu is mainly to transfer the relevant records from the list of export goods in the previous period to the list of export goods in the documents according to the documents collected in the current period. Export enterprises should first review the paper verification forms, customs declarations, export invoices, agency certificates and other related materials, and then complete the relevant data entry through modification or batch orders. If the original declared export invoice number, export commodity code, export quantity and export sales amount are correct, click Modify and enter relevant data. If the original declared customs declaration number and verification document number are wrong, you can modify them in this module. Generally, you only need to enter the date, serial number and receipt mark of all the documents, and clicking the receipt mark will pop up the original customs declaration and verification document number. There are multiple records in the same customs declaration or agency certificate, and multiple records can be collected at the same time through batch orders. If the entry is wrong or fails to pass the preliminary examination, you can click Cancel Order in the upper right corner to turn it into an incomplete document.
7. Enter the details of duty-free export goods. Export duty-free goods or small-scale taxpayers export goods into this module.
8, indirect export goods detailed entry. The current policy stipulates that the deep carry-forward of feed processing is tax-free, and the relevant items are entered according to the indirect export customs declaration form, export invoice and information provided by the indirect export buyer.
9, processing export details entry. According to the processing manual, export declaration form, export verification form, export invoice and other related materials, export tax-free income is generated.
10, data entry related to tax declaration. Fill in the column according to the relevant data of the declared tax return, and the total input tax shall be filled in column 12 minus column 14 of the tax return. Others are consistent with the tax return, and the tax refund exemption is automatically generated according to the tax refund exemption in the summary table of the previous period. If it is inconsistent with the approval number of the tax authorities, it shall be entered in the approved number.
1 1, and enter the summary declaration form for tax exemption and refund. Enter the month, click to automatically generate relevant summary data, and check with the relevant data in the schedule to confirm the summary declaration data of this month. Error in operation. Data generated from summary table will be wrong.
12. The application for exemption, credit and tax refund documents is entered into the agent's application for export tax refund certificate. A production enterprise entrusted to export as an agent may apply to the competent tax refund authority of the entrusted party for a replacement due to the loss of the Certificate of Goods Exported as an Agent issued by the competent tax refund authority of the entrusted party. When the entrusted enterprise applies to the competent tax refund authority for a replacement, it shall provide the Certificate of Non-tax Refund of Production Enterprise Exported as an Agent issued by the competent tax refund authority of the entrusting party. The application for tax certificate has been completed. If a production enterprise leaves the country after customs declaration, returns the goods for any reason, and the customs has issued a customs declaration form for the export goods, it shall apply to the customs for handling the return formalities on the strength of the tax certificate issued by the competent tax refund department. If the export goods are returned this year, they can be adjusted by offsetting the export sales income in the next period (or at the time of year-end liquidation), and filled in the offset relief and refund. If the export goods are returned in the previous year, the original tax exemption and refund amount should be paid back, and the value-added tax has been paid back. Application for issuing agency certificate. A production enterprise group company (or general factory) can apply to the competent tax authorities for issuing an Export Agent Certificate when it exports goods on behalf of its member enterprises (or branch factories), and the member enterprises or branch factories will declare for tax exemption, credit and refund. Re-submit the application for customs declaration certificate. If a production enterprise loses the customs declaration form for export goods (special export tax rebate form) and needs to apply to the customs for a replacement, it can apply to the customs for a replacement within six months from the date of export with the certificate of the replacement of the customs declaration form issued by the competent tax refund department. Re-submit the application for verification of foreign exchange receipt. If an enterprise loses the verification form of export foreign exchange receipt, it should enter the relevant contents of the verification form, generate the verification certificate of foreign exchange receipt, and apply to the competent tax authorities for issuing the verification certificate.
(3) Pre-declaration of tax exemption and refund generates detailed declaration data. After the detailed data is entered, the pre-declaration data can be generated and submitted to the local tax authorities for pre-examination. Before the pre-examination, the data consistency should be checked, and the reasons for the errors should be carefully found and corrected. However, some doubts caused by incomplete collection and record of customs declaration forms and verification forms can not be adjusted, such as: (1) export customs declaration form number is insufficient 12 digits; (2) The export declaration form contains non-digital items; (3)No. 10 of the export declaration form is not zero. After the consistency check is completed, select "Tax Exemption and Refund Declaration-Generate Detailed Declaration Data" to generate detailed declaration data of the current month, which consists of 10 schedules. If there are all 0 records in the declaration data list, one case is that the enterprise did not make zero declaration for import and export business in the current month, and the other case is caused by the wrong entry of the period. After the inspection is correct, click OK to select the storage path of the declaration data (it is recommended to use the declaration date +mx as the folder path of the detailed declaration), and then the detailed data can be generated to the floppy disk. Apply for pre-declaration. Enterprises take the generated floppy disk or go online to the competent tax refund authority for pre-declaration (declaration), and the tax authorities will feed back the audit results to the enterprise after pre-examination. Pre-audit feedback doubt adjustment tax authorities feedback information reading. Select "Processing Feedback Information-Reading Feedback Information from Tax Authorities" to read the feedback table of doubtful points, the table of incomplete export information and the summary adjustment table of tax exemption and refund into the system. Tax authorities feedback information inquiry. Through this module, you can query the feedback of pre-trial doubts and the situation of uneven export information. Export enterprises should first enter the declaration data processing module, click [Cancel the declared data], and transfer the declaration data to the data collection area for separate processing according to different situations. Dealing with the feedback information of tax authorities and dealing with the uneven export information. For the declaration data indicated by the system that "the information is marked as B or D", first check whether the customs declaration number and agency certificate number are entered incorrectly. If not, you should enter the "China Electronic Port Export Tax Refund Subsystem" to check whether the customs declaration information has been "submitted". In the case of the above two cases, after modifying the basic data collection and submitting it in the electronic port, and clicking [Incorrect Information] under the declaration data processing-Setting Incorrect Export Information Logo, and then setting the Incorrect Information Logo as "empty" according to the prompt, the corresponding tax exemption and refund amount will be generated in the current tax exemption and refund declaration form. General logical errors are errors caused by mistakes in the process of enterprise entry, etc. If they are, they will be modified in the "Basic Data Collection" module, or they may not be real errors but belong to normal conditions, so there is no need to adjust them. For example, the pre-trial doubt: "When the FOB price of customs exceeds 2% of the amount of customs electronic information", if the FOB price is really correct, it can be ignored. After canceling the pre-declaration data, select "Feedback Information Processing-Feedback Information Processing of Tax Authorities" to update the information gap mark in the list of export goods with the information gap data fed back by tax authorities. Update the value-added tax declaration data in this system with the value-added tax declaration data fed back by tax authorities.
(four) the official declaration of tax exemption and refund
1, simulate and issue the tax exemption certificate for the import processing trade. Before the VAT tax declaration and the tax exemption and refund summary declaration, the tax exemption certificate for raw materials processing must be simulated. After the detailed declaration data is generated, the production enterprises with feed processing business can issue the tax exemption certificate for feed processing. Select "Declare Data Processing-Simulate Issue of Tax Exemption Certificate for Feed Processing" and enter the corresponding period. The system will automatically calculate the composition taxable value of imported materials in the current month, the tax exemption amount, the tax exemption amount and the tax deduction amount according to the detailed records. The current policy stipulates that the "purchase method" is adopted for the feed processing business, and the "Tax Exemption Certificate for Feed Processing Trade of Production Enterprises" is calculated and issued according to the taxable value of all imported materials and parts purchased in the current period. The tax exemption certificate for processing trade of raw materials is divided into daily certificate and verification certificate. The daily certificate can be issued in the month when the materials are purchased, and the verification certificate can be issued according to the written-off materials processing manual.
2. Generate detailed declaration data. After pre-examination, a detailed declaration will be re-generated. The detailed declaration data include the registration form of the feed processing manual, the write-off form of the feed processing manual, the declaration form of imported materials, the detailed declaration form of export goods, the list of all export documents, the list of duty-free export goods, the list of indirect export goods, the list of export processed with materials, the list of export duty-free cigarettes and the list of tax refund received.
3. Generate a summary table of tax exemption and refund. After collecting and summarizing the data collected in the previous steps, a summary declaration form will be automatically generated according to the detailed data with the declaration mark set. This step must be carried out after "generating detailed declaration data", "simulating the issuance of tax exemption certificate for raw materials processing" and "collecting tax declaration form data". Select "Basic Data Collection-Entry of Exemption/Refund Summary Table", click "Add" to enter the year and month, and press Enter. All data in the summary table will automatically generate summary declaration data. Summary schedule of tax exemption and refund. In the production enterprise declaration system version 5.0, a summary schedule of exemption from credit and refund is added, which is automatically generated. When users declare data in the current period, they can collect all the data with incomplete documents in the previous year at the same time, and you can see in the index window on the left that the system distinguishes two-year data by the identification of their respective periods. After all the detailed data and summary data are entered, they can be formally declared. Select "tax exemption and refund declaration-generate summary declaration data", enter the period, and then click "OK" to enter the folder where the summary declaration data is stored. The enterprise can create a summary declaration directory according to the declaration year+Hz. Summary declaration data include: VAT tax return, summary data of tax exemption and refund, schedule of tax exemption and refund summary, and export tax refund received. Print the declaration report. Print various reports submitted to the tax authorities, select the period to print and the relevant reports to be printed,
(1) Click EXCEL to print, click "Print to Excel", and then click [Margins] after the printing interface appears, and then adjust each column vertically or horizontally until all columns are clearly displayed.
(2) Click Report Settings to select printer, paper type, vertical or horizontal, adjust margins and save. Click Preview before printing. No matter which method is used for printing, A4 paper shall be used. When reporting, make sure that the statements are clear, and keep the same format for multiple statements.
3. In the document declaration system, the monthly document declaration operation can be carried out in two ways: collecting the detailed data of documents through the main menu of the software, setting the document declaration flag, printing the document application form and generating the document declaration data. You can also complete the monthly document declaration step by step through the "Document Declaration Wizard". After the entry is completed, the document flag should be set, and then the document declaration data can be generated and the relevant document application form can be printed out. Operating procedures for handling export tax refund documents 1. Accepting the determination, alteration and cancellation of tax refund (exemption) for export goods (1) Accepting the determination of tax refund (exemption) for export goods An export enterprise applying for the determination of tax refund (exemption) for export goods shall provide the following documents and copies:
1 Confirmation Form for Tax Refund (Exemption) of Export Goods (in duplicate);
2. The Registration Form for Foreign Trade Operators which has been registered by the Ministry of Commerce or its authorized unit and stamped with the special seal for registration (non-foreign trade operators are not required to provide it); Foreign-invested enterprises provide the Approval Certificate of Foreign-invested Enterprises of the People's Republic of China;
3. Business License of Enterprise as a Legal Person (copy);
4. Tax Registration Certificate (copy)
5. Registration Certificate of Self-care Customs Declaration Unit;
6, "VAT general taxpayer qualification certificate", newly opened and temporarily identified as general taxpayers to provide the "VAT general taxpayer application form" or other qualification certification materials (small-scale taxpayers do not need to provide);
7. Opening bank and account number (designated account for export tax refund);
8. Other documents and materials required by the competent tax refund authority. If it is verified by the window staff, the export tax refund (exemption) will be accepted, and the original documents other than the above-mentioned documents and materials 1 will be returned to the export enterprise, and their copies and materials 1 will be kept.
(II) Accepting the change of the determination of export tax refund (exemption). If an export enterprise applies for the change of the determination of export tax refund (exemption) due to the change of unit name, legal representative, business location, business scope, bank and account, it shall provide the following information:
1, relevant supporting documents;
2, the original "export goods tax refund (exemption) table";
3, "export tax refund (exemption) that change form" (in duplicate). Upon verification by the window staff, the change in the determination of export tax refund (exemption) will be accepted. Return the original of the above-mentioned data 2 to the export enterprise, and keep the original of the above-mentioned data 3 and a copy of the data 1.
(3) Accepting the case that the cancellation of export tax refund (exemption) determines that the export enterprise has gone bankrupt, dissolved, revoked and other matters that should be terminated according to law, and applying for the cancellation of export tax refund (exemption), the following information shall be provided:
1, application for cancellation of export tax refund (exemption);
2. Relevant supporting documents;
3. Confirmation Form for Cancellation of Export Tax Refund (Exemption) (in duplicate) II. Accepting the registration declaration of feed processing and issuing the trade certificate of feed processing.
(1) Foreign trade export enterprises shall provide the following information when applying for registration of feed processing:
1, Feed Processing Registration Manual;
2, the processing trade business approval certificate stamped by the competent foreign trade department;
3, import materials and parts for the record list and export finished products for the record list.
4. If the recorded materials are carried over from deep processing, export invoices are also required.
(2) When a foreign trade enterprise applies for the Import Processing Trade Declaration Form (for foreign trade enterprises), it shall provide the following information:
1, special VAT invoice (deduction copy);
2. Registration Manual for Feed Processing;
3. Import goods declaration form. After being verified by the window staff, the business seal shall be affixed to the Import Processing Trade Declaration Form (for foreign trade enterprises), and a copy thereof shall be kept.
(3) When a production enterprise applies for the Tax Exemption Certificate for Processing Trade of Raw Materials of a Production Enterprise, it shall provide the following information:
1, List of Application for Imported Materials and Parts for Feed Processing of Production Enterprises;
2. Registration Manual for Feed Processing;
3, import goods declaration form or customs bonded area entry goods filing list. After it is verified by the window staff, the business seal shall be affixed to the Tax Exemption Certificate for Processing Trade of Raw Materials of Production Enterprises, and the original of the above information 1 and the copies of information 2 and 3 shall be kept.
(four), export enterprises to apply for processing registration, "processing trade tax exemption certificate", need to provide the following information:
1, processing registration manual;
2. Import goods declaration form;
3. Ordinary invoices for work payment; After being verified by the window staff, the business seal shall be affixed to the Tax Exemption Certificate of Processing Trade with Materials, and a copy of the above information shall be kept.
Iii. Acceptance of Tax Refund Documents (1) When an export enterprise applies for the Tax Certificate of Export Goods Returned, it shall provide the following information:
1, Report on Application for Issuing the Tax Certificate of Export Goods Returned;
2, the export goods declaration form (for export tax rebate);
3, export verification form (for export tax refund);
4. Export invoice;
5. Bill of lading for returned goods;
(2) An export enterprise shall provide the following documents when applying for the issuance of the Certificate of Non-tax Refund for Reissuing the Export Goods Declaration Form:
1, Report on Application for Issuing Certificate of Non-tax Refund for Reissuing Customs Declaration;
2, the export goods declaration form (other not lost);
3. Verification Form of Export Receipt (for export tax refund only) or Report on Application for Issuing Certificate of Non-tax Refund of Verification Form of Export Receipt;
4. Export invoice;
5. The customs declaration information of the port electronic system.
(3) When an export enterprise applies for issuing the Report on Applying for Issuing the Certificate of Non-tax Refund of Export Receipt Verification Form, it shall provide the following information:
1, Report on Application for Issuing Certificate of Non-tax Refund of Export Receipt Verification Form;
2, the export goods declaration form (for export tax rebate) or "report on the application for issuing a certificate of completing the declaration form";
3. Export invoice;
(4) When an export enterprise applies for the Certificate of Goods Exported as an Agent, it shall provide the following information:
1, the agency export agreement signed by both parties;
2, the export goods declaration form (for export tax rebate); After being verified by the window staff, the certification number generated by the audit system will be copied on the Certificate of Goods Exported by Agents, and the business seal will be affixed; Stamp the original of the above information with the stamp of "tax certificate has been processed" and keep a copy of it. .
(5) The entrusting party (production enterprise) shall provide the following documents when applying for the Certificate of Non-tax Refund for Agency Export:
1, Report on Application for Issuing (Certificate of Non-tax Refund for Agency Exports);
2, the export goods declaration form (for export tax rebate);
3, export verification form (for export tax refund);
4. A copy and photocopy of the agency export agreement (contract);
5. Other information required by the competent tax refund department. After being verified by the window staff, the business seal shall be affixed to the Certificate of Non-tax Refund for Agency Export, and a copy of the above information shall be kept.
(six) cigarette export enterprises shall provide the following information when handling the Certificate of Granting Duty-free Purchase of Export Cigarettes:
1, Certificate of Granting Duty-free Purchase of Export Cigarettes (in quadruplicate);
2. After the cigarette export contract (copy) is verified by the window staff, the certification number generated by the audit system will be copied on the Certificate of Granting Duty-free Purchase of Export Cigarettes, and the business seal will be affixed, and a copy of the above information 2 will be retained.
Four, accept the application for verification of the processing business of raw materials by the production enterprises. When a production enterprise applies for the write-off of the feed processing business, it shall provide the following information:
1, Feed Processing Registration Manual;
2. Application Form for Verification of Registration Manual of Feed Processing of Production Enterprises;
3, export goods declaration form (for export tax rebate);
4. Export invoice. The window staff should pay attention to whether the information provided by the production enterprise is complete, and keep the above-mentioned information 2, 3 and 4 after verification.
Five, accept the export enterprises to handle the application for verification of processing business. Export enterprises shall provide the following information when applying for the write-off of feed processing business:
1, Processing Registration Manual;
2. Export declaration form for re-exported goods (for export tax refund only);
3, export verification form (for export tax refund);
4. Export invoice. The window staff should pay attention to whether the information provided by the export enterprise is complete, and keep the above-mentioned information 2, 3 and 4 after verification.