1. Q: When applying for export tax rebate for the first time, do the competent tax authorities need to conduct on-the-spot verification?

A: Yes. According to the requirements of the Regulations on the Administration of Export Tax Refund (Exemption) issued by the state tax authorities, if an export enterprise declares export tax refund (exemption) for the first time, it shall conduct on-the-spot verification before the declared tax refund (exemption) is approved.

2. Q: What should I check?

A: The main contents of verification include:

1, whether the basic information of the enterprise is consistent with the record of export tax refund (exemption). The registered address or business address of the enterprise shall be consistent with the address of the on-the-spot investigation, and any inconsistency shall be changed in advance.

2. Business premises, equipment and personnel. , whether it has the operating conditions that match the enterprise's tax refund (exemption) business.

3. If an enterprise applies for tax refund (exemption) by means of tax exemption, it should focus on checking whether it has production capacity.

4. Whether the enterprise's financial system is sound and whether the financial accounting is carried out according to the corresponding enterprise type.

5 whether the enterprise has handled the export tax refund (exemption) documents for the record as required. The filing documents include:

(a) the purchase contract of a foreign trade enterprise and the purchase contract of a production enterprise for exporting goods not produced by itself, including the supplementary contract signed under the purchase and sale contract;

(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 stored and kept by the export enterprise, and shall not be damaged without authorization, with a retention period of 5 years. The general understanding of document filing is the evidence chain of an enterprise's "cargo flow". How to transport goods abroad, the direction of goods must be complete, and the actual verification of document filing is not limited to the above contents! During the actual verification, you must contact the local competent tax authorities in advance and prepare the materials as required.

3. Q: Teacher, I basically understand the above. One of the filing documents is unclear. Is the export goods list a parking list?

A: Yes and no! The export cargo manifest is an important document in international cargo consignment, which is not only a certificate for the shipper to deliver the goods to the ship (or land transport unit), but also a certificate for customs clearance. Bill of lading is also called "customs clearance form". With the implementation of paperless customs clearance, enterprises have been unable to obtain terminal receipts, and can directly use paperless customs clearance notices instead. Where does the paperless notice of customs clearance come from? Ask the customs broker for it! I'll give you a packing list at the bottom of the box.

4. Q: Can I get a tax refund if the documents are not filed correctly? Is there a punishment? three

A: Article 5 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Measures for the Administration of Labor Value-added Tax and Consumption Tax on Export Goods (State Taxation Administration of The People's Republic of China Announcement No.2013 12) stipulates that export goods that are not filed by export enterprises or other units according to the regulations (except that enterprises have no relevant filing documents due to the characteristics of export goods) shall not be declared tax refund (exemption), and the tax exemption policy shall apply.

In addition, Article 13 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Measures for the Administration of Value-added Tax and Consumption Tax on Exported Goods and Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.24 20 12) stipulates that export enterprises and other units shall be punished by the competent tax authorities in accordance with Article 60 of the People's Republic of China (PRC) Law on the Administration of Tax Collection: 2. Failing to bind, store and keep archive documents as required.

Article 60 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management stipulates that if a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed: 2. Failing to set up accounting books or keep accounting vouchers and relevant materials as required;

5. Q: The salesman left his job and couldn't find a copy of the ocean bill of lading corresponding to the customs declaration. Can I PS one?

A: According to Article 7 of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Value-added Tax and Consumption Tax Policies for Exported Goods and Services (Caishui [2012] No.39), the export goods and services subject to the VAT tax policy refer to: 4. Goods provided by export enterprises or other units with false filing documents.

In addition, Article 13 of the Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on the Measures for the Administration of Value-added Tax and Consumption Tax on Export Goods and Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.24 20 12) stipulates that if an export enterprise provides false filing documents, the competent tax authorities shall punish it in accordance with Article 70 of the People's Republic of China (PRC) Tax Collection and Administration Law.

Article 70 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that if a taxpayer or withholding agent evades, refuses or obstructs the inspection by the tax authorities in other ways, the tax authorities shall order it to make corrections and may impose a fine of less than 10,000 yuan; If the circumstances are serious, a fine of not less than ten thousand yuan but not more than fifty thousand yuan shall be imposed.

6. Q: Teacher, I'd better abide by the rules. No stealing chickens, no eating rice. I'm a little scared to meet the staff of the tax bureau!

Answer: On-the-spot verification of the authenticity of the main verification business of the competent tax authorities, don't worry too much, just prepare the above information and the information required by the competent tax authorities!