(1) Purchase contracts of foreign trade enterprises and non-self-produced export goods of production enterprises, including supplementary contracts signed under purchase and sale contracts;
(2) Manifest of export goods;
(3) Export cargo transport documents (including: ocean bills of lading, air waybills, railway waybills, cargo transport documents, postal receipts and other cargo documents issued by the carrier, as well as domestic transport documents for which the export enterprise bears the freight).
If the above-mentioned original documents cannot be obtained, the export enterprise may use other documents with similar contents or functions for document filing. Unless otherwise specified, the filing documents shall be uniformly stored and kept by the export enterprises, and shall not be damaged without authorization, and the retention period shall be 5 years.
It is regarded as export goods and foreign repair and replacement services, and filing document management is not implemented.
Two, the specific scope of export enterprises or other units as export goods:
(1) Goods exported by foreign aid, foreign contracting and overseas investment export enterprises.
(2) Goods that export enterprises enter export processing zones, bonded logistics parks, bonded port areas, comprehensive bonded zones, Zhuhai-Macao cross-border industrial zones (Zhuhai Park), China-Kazakhstan Horgos International Border Cooperation Center (Chinese supporting zone) and bonded logistics centers (type B) (hereinafter referred to as special areas) approved by the state and are sold to units in special areas or overseas units and individuals. Enter outside the bonded area.
(3) Goods sold by tax-free enterprises [excluding goods that are not allowed or restricted by the state, cigarettes and goods beyond the business scope stipulated in the business license of tax-free enterprises as legal persons].
(four) the winning mechanical and electrical products (hereinafter referred to as the winning mechanical and electrical products) sold by export enterprises or other units to international financial organizations or foreign international bidding construction projects.
(5) Self-produced offshore engineering structures sold by production enterprises to offshore oil and gas exploitation enterprises.
(6) Goods sold by export enterprises or other units to international transportation enterprises for international transportation.
(7) Water (including steam), electricity and gas (hereinafter referred to as water and electricity imported from special areas) sold by export enterprises or other units to production enterprises in special areas are imported into special areas without customs declaration.
What are the filing requirements for export goods documents? Production enterprises shall declare export goods documents in the following two ways according to regulations:
The first method: the production enterprise will bind the filing documents into volumes according to the order of tax refund (exemption) declaration for export goods, number them uniformly, and fill in the Catalogue of Filing Documents for Export Goods (see Annex).
Under any of the following circumstances, within 2 years from the date of occurrence, the export enterprise must declare the tax refund (exemption) for export goods, bind the filing documents in the order of tax refund (exemption) for export goods, number them uniformly, and fill in the Catalogue of Filing Documents for Export Goods:
1. The tax credit rating is C or D;
2. Failing to register the export tax refund (exemption) within the prescribed time limit;
3. The financial accounting system is not perfect, and there are many errors or inaccuracies in the daily declaration of tax refund (exemption) for export goods;
4. The registration of export tax refund (exemption) is insufficient 1 year;
5. There are tax-related illegal records such as tax evasion, tax evasion, defrauding export tax rebates, refusing to pay taxes, and falsely issuing special invoices for value-added tax;
6 other acts in violation of tax laws and regulations and the provisions on the administration of export tax refund (exemption).
The second method: the production enterprise fills in the Catalogue of Export Goods Filing Documents in the order of tax refund (exemption) declaration for export goods, and it is not necessary to bind the filing documents into a book, but the storage place of the filing documents must be indicated in the column of the Catalogue of Export Goods Filing Documents, such as the internal document management department and financial department of the enterprise. The filing documents shall not be handed over to the salesman (or other personnel) of the enterprise for personal custody, and must be kept in the enterprise.
Excuse me, which export goods documents need to be filed? Export enterprises export goods that have been refunded (exempted) value-added tax or consumption tax on their own account or on their behalf, and should file export goods documents in the financial department of the enterprise within 15 days after the tax refund (exemption) is declared for export goods, so that the tax authorities can check them. Export goods documents include:
1. Purchase contracts of foreign trade enterprises and non-self-produced export goods of production enterprises, including supplementary contracts signed under purchase and sale contracts;
2. Detailed list of export goods, also known as cargo shipment analysis sheet or letter of credit analysis sheet;
3. Export cargo manifest, also known as "customs clearance form";
4 export cargo transport documents (including ocean bills of lading, air waybills, railway waybills, cargo transport receipts, postal receipts and other cargo receipts issued by the carrier).
The filing documents shall be uniformly stored and kept by the export enterprises, and shall not be damaged without authorization. The storage period is 5 years. The filing documents shall be original. If the original cannot be filed, a copy signed by the agent and stamped with the official seal of the enterprise can be filed.
There are two ways to put on record:
The first is that the export enterprises will bind the filing documents into volumes according to the declaration order of tax refund (exemption) for export goods, number them uniformly, and fill in the Catalogue of Filing Documents for Export Goods. Applicable to the following enterprises:
1. The tax credit rating is C or D;
2. Failing to register the export tax refund (exemption) within the prescribed time limit;
3. The financial accounting system is not perfect, and there are many errors or inaccuracies in the daily declaration of tax refund (exemption) for export goods;
4. The registration of export tax refund (exemption) is insufficient 1 year;
5. There are tax-related illegal records such as tax evasion, tax evasion, defrauding export tax rebates, refusing to pay taxes, and falsely issuing special invoices for value-added tax;
6 other acts in violation of tax laws and regulations and the provisions on the administration of export tax refund (exemption).
Second, export enterprises should fill in the Catalogue of Export Goods Filing Vouchers in the order of tax refund (exemption) declaration for export goods, and it is not necessary to bind the filing vouchers into a book, but it must be indicated in the column where the filing vouchers are stored in the Catalogue of Export Goods Filing Vouchers, such as the internal document management department and financial department of the enterprise.
The circular stipulates that if an export enterprise provides false filing documents, fails to truthfully reflect the situation and fails to provide filing documents, the tax authorities will promptly recover the refunded (exempted) tax in addition to punishing it in accordance with the relevant provisions of the Tax Administration Law. If the tax refund (exemption) has not been handled, the tax refund (exemption) will no longer be handled, and it will be regarded as taxation of domestic goods.
What are the requirements for packing export goods in wooden cases? Our factory specializes in producing wooden cases. There are two kinds of wooden cases for export, one is fumigation-free, and the other is fumigation-free. Depending on which country you are exporting to, if there is no requirement to use sterilized wooden cases, it is recommended to use fumigation-free wooden cases, which is convenient and looks more beautiful.
Does the consignor of export goods need to put on record? No need. When the customs receives the packing list sent by the consignor and consignor of export goods for the first time, it shall implement automatic filing management for the consignor and consignor of export goods.
How to deal with the record list of export goods? Quite confusing.
The export goods filing list is for customs declaration.
You can buy the blank ones yourself, and the blank ones are useless.
If you want content, you have to declare it. Exports from bonded areas and other areas need to be declared with a filing list.
Excuse me, how to invoice export goods? It should be a small-scale factory. Find a factory that makes the same product and invoice it, but the tax refund will be directly credited to their account. You should find a good relationship.
What is the list of export goods for the national tax record? When you apply for export tax refund, you need to make a list of export goods to be refunded, including trade name, customs declaration number, signs of completeness of documents, amount, customs declaration date, etc. Please consult the front desk staff of the local IRS for the specific format.