Question 1: What is self-operated export? Self-operated export means that after an enterprise or individual industrial and commercial household obtains the right to self-operate import and export, it directly contacts foreign customers to obtain orders and exports goods through its own customs code. One kind of trade response is to export through a trading company.

Question 2: Regarding the difference between agent export and self-operated export, the main discussion above is about tax rebates. In fact, the biggest difference between agent export and self-operated export lies in two points. First, whether the company has an entity or not. Whether you are doing it after receiving actual orders, 2. Taxation, self-operated ones only need to deduct taxes, while agents have to help with tax refunds. Self-operated ones can save some trouble, while agency ones are a little more troublesome, and they can also issue invoices and tax refunds.

The company I work for has switched from agency export to self-operated export. Personally, I feel that agency export is an event in which the manufacturer entrusts export matters to others. Self-operated export is different from entrusted export. As the name suggests, it means operating export matters by yourself, that is, export business that is not entrusted to others. Entrusted export is from the perspective of the entrusting party, while agent export is from the perspective of the entrusted party. If you need to sign an "Agency Agreement" for entrusted export, it is an export business conducted by an agent for the entrusting unit. The goods are provided by the entrusting party. Both the entrusting party and the agent are listed on the export declaration form at the same time. The customer can be provided by the entrusting party. , or the buyer found by the agent.

The principal needs to issue a special VAT invoice to the agent, that is, the principal needs to pay the VAT first. Generally, the agent does not advance the money. When the seller remits the money, the seller will transfer the money belonging to the buyer to the entrusting party. The agent only needs to pay business tax on the agency fees collected, and of course needs to issue an invoice for the commission to the client. As for the export tax rebate, the agent will refund it to the client after receiving the tax refund. The agent is responsible for the preparation of documents in the process of applying for tax refund, and the client will cooperate.

The difference with self-operated export is that the production enterprise is responsible for the export matters itself. Naturally, there is no problem of bearing part of the value-added tax first, and there is no need to advance funds for the unrefunded value-added tax. However, all customs declaration procedures, customer credit investigations, and customer search must be carried out by the manufacturer itself. Because it is a highly professional business after all, when the maturity level has not yet been reached, most companies will choose agents to do it for them. , although the profit margin is smaller, the risk is also reduced.

Question 3: Introduction to self-operated import and export. The current VAT refundable amount for exported goods by foreign trade companies is calculated based on the input tax. The specific calculation formula is: tax refundable amount = quantity of exported goods × weighted average purchase price × The tax refund rate is based on the purchase price of imported and exported goods purchased by foreign trade enterprises. The value-added tax refundable for self-operated (entrusted) exports by manufacturing enterprises is subject to "exemption, credit, and refund" or "collect first, then refund". The amount of export tax refund depends on the FOB sales revenue of the export and its input tax amount. In daily tax management, most companies use self-operated exports or entrust foreign trade companies to export. Some companies sell goods to foreign trade companies for export, and the foreign trade companies handle export tax rebates. These two forms will also produce different results due to their different tax refund methods.

Question 4: What is the standard explanation for self-operated export? Self-operated export means that after an enterprise or individual industrial and commercial household obtains the right to self-operate import and export, it directly contacts foreign customers to obtain orders and obtains orders through its own A trade in customs code export goods.

Process for handling self-operated exports:

After receiving orders from foreign customers, first apply for a verification form at the China Electronic Port.

Then take the card to Wenling to get the verification form.

After getting the verification form, stamp it and send it to the freight forwarding company together with the customs declaration form, customs declaration power of attorney, packing list and invoice.

After the goods are ready, fax the consignment note to inform the freight forwarder to arrange the shipping date.

Arrange the warehouse entry after the freight forwarder returns the warehouse receipt.

After receiving the original bill of lading and invoice from the freight forwarding company, arrange the remittance to the freight forwarder.

After the customer has collected all the amount in foreign exchange, the bill of lading, packing list, invoice, etc. will be sent to the foreign customer together. (Different customers require different documents).

After completing the above, submit the documents and declaration at the electronic port.

After the freight forwarder returns the customs declaration form and write-off form, first submit the information to be written off through the online write-off declaration system, and then submit all documents (write-off form, customs declaration form write-off copy, bank The remittance slip verification copy and the exchange settlement copy of the unified export sales invoice) are submitted to the Wenling Foreign Exchange Bureau for verification.

After the write-off is completed, submit all returned documents and the tax refund copy of the customs declaration form to the finance department for tax refund.

Question 5: What is self-operated export sales? Self-operated export sales refers to the export sales business operated by the enterprise itself. The so-called self-operation has two requirements: ① Be responsible for its own profits and losses; ② Run its own business. Its sales revenue belongs to the export enterprise. All domestic and foreign expenses related to the import price of export commodities and export business, as well as commissions, claims, settlements, fines, etc. are borne by the export enterprise itself. The profits and losses of the operation also belong to the export enterprise and are paid to other parties. Within the total profit and loss. This type of enterprise includes two types: trading type and production type.

Question 6: The self-operated agent in the business license is responsible for the import and export business of various commodities and technologies. What does self-operated mean? The so-called self-operated is different from the agent - self-operated means that the enterprise does its own import and export business. Export business, while an agent accepts the entrustment of the principal and operates the import and export business on behalf of the principal. The income from self-operated business is the company's own profit or loss, while the agent charges agency fees from the principal regardless of the profit or loss of the business itself.

Question 7: What does self-operation and agency in the import and export business of various commodities and technologies on the business license mean? Self-operation here is relative to agency, and self-operation is the company. Operating import and export business.

Question 8: What is the difference between "self-operated import and export volume" and "port import and export volume" in the statistical data? Different definition? This should be easy to explain, right? The former is private, the latter is all, the latter includes the former

Question 9: Handling the procedures related to self-operated import and export. The process of applying for self-operated import and export rights

1. External The registration procedures for trade operators are as follows:

(1) Obtain the "Registration Form for Foreign Trade Operators" (hereinafter referred to as the "Registration Form"). Foreign trade operators can download it from the Ministry of Commerce *** website (mof.gov), or go to the local filing and registration authority to obtain the "Registration Form" (format attached).

(2) Fill in the "Registration Form". Foreign trade operators should carefully fill in the information on all matters in accordance with the requirements of the "Registration Form" and ensure that the filled-in content is complete, accurate and true; at the same time, carefully read the terms on the back of the "Registration Form" and submit it to the legal representative of the enterprise. Or signed and sealed by the person in charge of individual business.

(3) Submit the following registration materials to the registration office:

1. The "Registration Form" filled out in accordance with the requirements of paragraph 2 of this article; (seal of the company or legal person)

2. Copy of business license; (Company seal)

3. Copy of organization code certificate; (Company seal)

4. External communication If the trade operator is a foreign-invested enterprise, a copy of the foreign-invested enterprise approval certificate should also be submitted;

5. Individual industrial and commercial households (sole proprietors) who have handled industrial and commercial registration in accordance with the law must submit a copy of the foreign-invested enterprise approval certificate issued by a legal notary agency Notary certification of property; foreign (regional) enterprises that handle industrial and commercial registration in accordance with the law must submit fund credit certification documents issued by a legal notary agency.

2. Industrial and Commercial Bureau, change the business scope of the business license (1. Change form received 2. Original and duplicate of the business license).

3. National tax and local tax, change the business scope of tax registration certificate (1. Change form obtained 2. Copy and copy of new business license (national tax B5 local tax A4) 3. Original and copy of tax registration certificate) .

4. The Administration of Foreign Exchange handles the filing and registration form and prepares for receiving the verification form and writing off

5. Customs. Go to the Enterprise Management Section to get the form and prepare all the materials (1. Enterprise registration certificate 2. Foreign trade operator registration form 3. Business license 4. Code certificate 5. National tax registration certificate 6. Bank account opening license 7. Real estate lease agreement 8 .Corporate articles of association and financial status. Copies of the above are required). Pre-recorded. Receive the "Self-Declaration Enterprise Registration Certificate" and engrave the seal.

6. Customs electronic port processing

7. Go to the Commodity Inspection Bureau for filing

8. Done

Remarks:

Information required

1. "Organization Code Certificate", "Enterprise Business License (Copy)", "National Tax Registration Certificate (Copy)" ", "Import and Export Enterprise Qualification Certificate" or "Foreign-Invested Enterprise Approval Certificate", "Customs Declaration Unit Registration Certificate" originals and copies

2. The main management personnel of the enterprise (i.e. those filled in in Form No. 1 All personnel), corporate legal person card holders, operator card holders

Copies of personal ID cards

3. Persons with customs declaration qualifications need to carry the "Customs Declaration Qualification Certificate" ” and the original and copy of the “Customs Declarer’s Certificate”

4. Persons with foreign exchange verification qualifications must bring the original and copy of the “Foreign Exchange Verification and verification certificate”

5. Add Forms No. 1 and 2 with the official seal (can be obtained directly from the card production center, or downloaded from the "Access Procedures" column of the Customs and Trade website)

6. Letter of introduction, original ID card of the person in charge< /p>

Processing steps

(1) Information entry

The enterprise will bring the above information to the relevant local customs department to pre-enter the enterprise information

( 2) After entering, receive the "China Electronic Port Network User Qualification Examination Registration Form" (hereinafter referred to as the "Registration Form")

(3) Approval

Take the registration form to the supervisor at the location of the enterprise in turn (Prefectural and municipal level) Technical Supervision Bureau, Industry and Commerce Bureau, and National Taxation Bureau for approval

2. Card making for enterprises entering the network

Information required

1. "Organization" Original and photocopy of "Organization Code Certificate", "Enterprise Business License (Copy)", "National Tax Registration Certificate (Copy)", "Import and Export Enterprise Qualification Certificate" or "Foreign-Invested Enterprise Approval Certificate", "Customs Declaration Unit Registration Certificate"

2. Copies of ID cards of the main management personnel of the enterprise (i.e. the persons filled out in Form No. 1), corporate legal person card holders, and operator card holders

3. Persons with customs declaration qualifications need to bring the original and copy of the "Customs Declarer Qualification Certificate" and "Customs Declarer Certificate"... >>

Question 10: How to operate self-operated import and export? Apply for self-operated import and export Process of self-operated import and export rights

1. Foreign trade registration: apply for self-operated import and export rights, foreign trade registration form.

2. Changes in industrial and commercial business scope: changes in business scope related to industry and commerce, taxation, and company articles of association.

3. Customs filing: filing for import and export rights, company status, company-related management personnel status, engraving a special customs declaration seal, and obtaining a customs registration certificate.

4. Registration with the Inspection and Quarantine Bureau: Submit the registration of import and export rights online and receive the self-inspection registration certificate.