What are the detailed operation procedures of export tax rebate for foreign trade enterprises?

Operation process:

1, submission of relevant documents for inspection and collection of registration forms

An enterprise shall, within 30 days after obtaining the documents approved by the relevant departments and the industrial and commercial registration certificate issued by the administrative department for industry and commerce, handle the tax refund registration of export enterprises.

2. Declaration and acceptance of tax refund registration

After receiving the "Registration Form for Tax Refund of Export Enterprises", the enterprise shall fill in it according to the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authorities together with the approval documents for the right to operate export products, industrial and commercial registration certificates and other supporting materials. After the tax authorities have verified it, they will accept the registration.

3, fill out the export tax rebate registration certificate

After receiving the formal application of the enterprise, the tax authorities will issue it to the enterprise for "export tax refund registration" after examination and approval according to the prescribed procedures.

Attached materials for export tax refund:

1, customs declaration. Customs declaration form is a document filled out by import and export enterprises when goods are imported or exported to the customs for inspection and clearance.

2. Export sales invoice. This is a document filled out by the export enterprise according to the sales contract signed with the export buyer. It is the main voucher for foreign buyers to purchase goods, and it is also the basis for the accounting department of the export enterprise to record the sales income of export products.

3. Purchase invoice. The main purpose of providing purchase invoices is to determine the supplier, product name, measurement unit and quantity of export products, and whether it is the sales price of the production enterprise, so as to divide and calculate the purchase cost.

4, settlement memo or foreign exchange receipt notice.

5. For the self-made products directly exported or entrusted by the production enterprise, the export waybill and export insurance policy shall be attached if the settlement is made on CIF basis.

6. Enterprises with the business of processing re-exported products with imported materials shall also submit the contract number, date, name and quantity of imported materials and parts, name of re-exported products, amount of imported materials and various taxes paid to the tax authorities.

7, product tax certificate.

8. Proof that export proceeds have been written off.

Extended data:

Scope of application

The products exported by our country, which belong to the products that have been levied or applied for product tax, value-added tax and special consumption tax, shall not be refunded or exempted from tax application unless explicitly stipulated by the state.

Export products should generally meet the following four conditions:

1, must be products within the scope of product tax, value-added tax and special consumption tax.

2. You must declare and leave the country. The so-called export is the export gateway. This is one of the main criteria to distinguish whether a product belongs to a tax-refundable export product, and the export declaration form and export sales invoice stamped with the customs inspection stamp shall prevail.

3. Export sales must be made financially.

4, must be exported and written off goods.

Generally speaking, export products will be refunded only if they meet the above four conditions at the same time. However, the state has also made special provisions on products subject to tax refund, which specifically allows certain products to be treated as export products.

Specially approved products mainly include:

1, products sold by ocean shipping supply companies to ocean shipping, ocean-going freighters and seafarers;

2. Spare parts and raw materials used in external repair and replacement business.

3, foreign contracted engineering companies to buy machinery and equipment and raw materials produced by domestic enterprises, specially used for foreign contracted projects, after shipped out of the country, with the purchase invoice and customs declaration issued by the contractor for tax refund;

4, international bidding, domestic winning mechanical and electrical products.

At the same time, the state also clearly stipulates that a few export products will not be refunded even if they meet the above three conditions;

The export products that the state explicitly refuses to refund tax are:

1, crude oil exported;

2. Foreign aid export products;

3. Products prohibited from export by the state;

4. Export enterprises purchase products with foreign investment for export;

5. Export products processed and assembled with supplied materials;

6, munitions factory sales to the military system of export products;

7, the scope of enterprises for the export of military systems;

8. Diamonds processed by domestic or imported raw diamonds are directly exported or sold to foreign trade enterprises for export;

9. Products produced by Qilu, Yangzi and Daqing ethylene projects;