2, import and export trading companies need to apply for electronic port IC card-based "export company verification certificate" (need to be stamped with the official seal of the company) to the State Administration of foreign exchange to receive a paper verification form;
3. By logging into the electronic port inspection system, the import and export trading company selects the export foreign exchange collection option, and clicks on the port filing to file the paper verification form;
4. Import and export trading companies apply for export customs declaration procedures;
5, import and export trading company to fill in the export products special ticket, this tax bill needs to go to the IRS to get;
6, import and export trading companies through the export tax rebate declaration software to sort out the data and print two copies to submit tax exemption declaration, submitted to the foreign exchange bureau and export enterprises;
7, import and export trading companies to submit documents, need to choose to enter the export collection option through the electronic port inspection system;
8. Import and export trading companies need to print the registration form of verification information of export receipt batch number for online verification declaration;
9. Import and export trading companies need to provide the date of retrieval and the amount of verification when writing off export proceeds;
10. When an import and export trading company goes to the foreign exchange bureau to apply for withdrawal and write-off, it needs to provide a write-off form, customs declaration materials, etc.
1 1, import and export trading companies enter the IRS system to enter forms and tax returns through online declaration;
12. The import and export trading company sends the tax-free data information of exported goods to the national tax website;
13, the import and export trading company will declare the export tax refund in the export goods tax refund (exemption) declaration system, and save it in the U disk for backup after the declaration is successful;
14. The import and export trading company prepares the paper materials for export tax refund in advance and reports to the IRS with the U disk;
15, international trade enterprises and other national tax bureaus call to get the tax refund reply;
16, import and export trading companies and other national tax bureaus notify by telephone, and apply for export tax refund at the national tax bureau with tax refund reply and company seal;
17. The import and export trading company applied for export tax refund. The bank will transfer the receivables from the national vault to the company account within one week, and then the export tax rebate will end.
The above is the relevant content of the general trade export tax rebate process.
legal ground
Provisional Regulations of the People's Republic of China on Value-added Tax
Article 25 A taxpayer who exports goods with zero applicable tax rate may, after going through the export formalities with the customs, report to the tax authorities for the tax refund of the exported goods on a monthly basis with the export declaration form and other relevant documents. The specific measures shall be formulated by State Taxation Administration of The People's Republic of China.
If the export goods are returned or returned after the tax refund, the taxpayer shall pay the refunded tax according to law.