Step 1: Feed processing write-off feedback download:

Log on to the comprehensive service platform for export tax refund → declare tax refund → download the feedback of feed processing verification → declare year: 20 19→ query → download. (Feedback data can also be copied from tax authorities)

Policy basis: Article 9 of State Taxation Administration of The People's Republic of China Announcement No.2018: (1) Before a production enterprise applies for write-off, it shall obtain from the competent tax authorities the "electronic account book (electronic manual) write-off data" of the imported processing and the data of the import and export goods declaration form of the imported processing business.

Step 2: Read the feedback information.

Open the export tax rebate declaration system of production enterprises → Wizard → Feed Wizard → Feed Processing Feedback Receiving → Read in the feedback information of tax authorities → Read in the download data of feed processing verification feedback in a certain year (compressed package file. zip).

Step 3: Check the data

1, open the export tax rebate declaration system of the production enterprise → Wizard → Feed Wizard → Inquire about the write-off information of the manual (account) → Inquire about the details of the write-off customs declaration form → Export EXCEL (customs processing data).

2. Open the export tax refund declaration system of the production enterprise → comprehensive data query → tax refund (exemption) data query (declaration) → export goods detailed data query → search → add conditions → confirm → export the detailed query of the written-off customs declaration form → export EXCEL (enterprise declaration data).

3. When the customs data and enterprise data are checked one by one, the difference between CIF and FOB and the difference between decimal points can be ignored.

Step 4: Enter the write-off declaration for exemption from offset and refund.

1, open the export tax rebate declaration system of the production enterprise → Wizard → Feed Wizard → Feed Processing Data Collection → Write-off Declaration for Exemption from Refund → Add → Enter three items: period, serial number and manual number are entered → Enter data is automatically brought out.

(1) Manual (account) number: enter the manual number starting with C for the electronic or paper manual; Enter the account number at the beginning of e in the electronic account book;

(2) year: if it is a manual, leave it blank; If it is an account book, fill in the verification year of the electronic account book applied for verification this time;

(3) The actual distribution rate, the declared export volume, the deductible amount to be adjusted and the deductible data to be adjusted are automatically brought out;

The amount of tax exemption and refund (3 1 column) should be adjusted = the declared sales amount of all documents received × (actual distribution rate-planned distribution rate )× tax refund rate.

The tax amount that cannot be exempted or deducted should be adjusted (column 24) = all declared sales × (actual distribution rate-planned distribution rate )× (tax rate-tax refund rate).

2. (Enterprises whose enterprise data are consistent with the customs data check skip this adjustment operation) If the feedback data from the competent tax authorities is missing or inconsistent with the paper customs declaration, the enterprise shall make timely supplementary recording and adjustment. For inconsistent data, the wrong data should be entered in negative numbers for red ink sterilization, and then the correct data should be entered in blue words according to the paper customs declaration.

Open the export tax rebate declaration system of production enterprises → Wizard → Feed Wizard → Feed Processing Data Collection → Customs Data Adjustment Table of Written-off Manual (Account Book) → Add → After recording all the adjusted import and export customs clearance data → Return to the previous step: write-off declaration without offset → Click Modify → Press Enter to automatically update the adjusted data → Save. (If the data is inconsistent, continue to adjust it until it is consistent. )

Note: Never fill in the wrong entrance (exit) mark and supervision mode code, which will directly affect the calculation results. When the export mark is E, the US dollar CIF and RMB CIF are empty, and the US dollar sales and RMB sales are required, which are filled in according to the FOB price declared at that time; When the import mark is I, US dollar CIF and RMB CIF must be filled in according to CIF price, while US dollar sales and RMB sales are empty;

Step 5: generate the feed processing data.

Open the export tax rebate declaration system of production enterprises → Wizard → Feed Wizard → Generate Feed Processing Declaration → Generate Feed Processing Data → Write-off Declaration for Exemption from Refund → Generate Electronic Data.

Step 6: Write-off declaration for incoming processing.

Open the comprehensive service platform for export tax refund → declare tax refund → declare the feed processing business → declare the write-off of feed processing → upload files.

Step 7: Print the write-off application form.

Open the export tax rebate declaration system of production enterprises → Wizard → Feed Wizard → Print the report of feed processing → Write-off declaration form of tax exemption for feed processing business → Write-off manual (account book) customs data adjustment form (no adjustment is required) → Whether to submit paper materials shall be subject to local tax requirements.

Step 8: The tax authorities feed back and generate a new annual distribution rate.

1, copy the new annual distribution rate from the tax authorities → open the export tax rebate declaration system of production enterprises → guide → feed guide → feed processing feedback reception → feed processing feedback information reading from the tax authorities → feed processing feedback query → planned distribution rate data query → new distribution rate this year.

2, open the production enterprise export tax rebate declaration system → feedback information processing → feedback information processing of tax authorities → Yes → Complete the verification work this year → Exemption for arrival and return in the next month, the exemption for arrival and return and exemption for arrival and return shall be adjusted automatically to participate in the export summary calculation.