Export enterprises at the city level:
In order to standardize the foreign trade export business order, strengthen the management of tax refund (exemption) for export goods, and prevent illegal activities of defrauding export tax refund, State Taxation Administration of The People's Republic of China implemented the system of registration of export salesmen and registration of export documents for tax refund (exemption) for export goods of export enterprises from 1 month 1 day in 2006. It is required that export enterprises should file the relevant goods documents in the financial department of the enterprise within 15 days after declaring the tax refund (exemption) for export goods at the latest, which has been filed with the tax authorities for verification. The filing documents shall be stored and kept by the export enterprises, and shall not be damaged without authorization, with a retention period of 5 years. Among them, foreign-invested enterprises purchasing domestic equipment and winning the bid for electromechanical products/hydropower tax refund in export processing zones need not be filed temporarily.
If the export enterprise can't provide the documents consistent with the document requirements, it can provide similar documents for filing, and submit written reasons and the style of relevant documents to the competent tax authorities before filing for the first time.
I. On the record registration system for export salesmen
In order to understand the situation of export salesmen and standardize their behavior, all export enterprises are requested to fill in the Registration Form for the Record of Export Salesmen (see Annex 1) within the monthly tax refund (exemption) declaration period and submit it to our office together with the tax refund (exemption) declaration materials. In the future, if there is any increase or decrease in the salesman, he is required to fill in this form. If there is no change, he may not fill in it.
Two, on the export documents filing management system
1, the export enterprise shall, within 15 days after the declaration of tax refund (exemption), bind the filing documents and the declaration materials of tax refund (exemption) into a book according to the order of declaration of tax refund (exemption) for export goods, and fill in the Cover of Municipal Export Goods Filing Documents and the Catalogue of Municipal Export Goods Filing Documents, and the cover must be stamped with the official seal and signed by the legal person. Tax refund (exemption) shall not be handled without filing the export documents.
2. Requirements for filing documents:
(1), foreign trade enterprise purchase contract: it must be signed and sealed by both the buyer and the seller, and the official seal or contract seal can be used. The purchase contract for the production enterprise to purchase non-self-produced goods for export, including a supplementary contract identified under the purchase and sale contract, etc.
(2) The main contents of the detailed list of export goods: ① Shipper and consignee. ② Relevant contents of the letter of credit. Including the issuing bank, the letter of credit number, the date of issuance and the amount. ③ Date and amount of foreign exchange receipt. ④ Related contents of bills of exchange. Including the drawee and the time limit of the draft. ⑤. Nature and country of trade. 6. Conditions of shipment. Including the owner and notifier of the transport document, the payment of freight, the port of export and the port of destination, the possibility of partial transshipment, the time of shipment, etc. 7. Description of the goods. Including the mark, name and specification of the goods, packaging, quantity, price, etc. 8. Settlement documents. The names of various documents are listed in detail. Pet-name ruby. The contents of the insurance policy. Such as risks, insurance amount, payment place, etc. Issuing bank (bank number, sinotrans number), business unit (contract number, license number, mode of transportation), consignee (export port, destination port, letter of credit number), bill of lading or shipping receipt (amount, date of issuance, date of receipt, nature of trade, time limit for shipment), name and specification of goods and article number, quantity, unit price, amount, matters needing attention, etc.
(3), export cargo manifest. In principle, the original should be put on record. If it is really impossible to obtain the original, the freight company should be required in advance to make a copy before customs declaration, but the copy must be signed by the agent to declare that it is consistent with the original.
(4), export goods transport documents. The bill of lading must bear the carrier's signature. (Including: ocean bill of lading \ air waybill \ cargo receipt \ postal receipt and other cargo receipts issued by the carrier)
(5) The name, quantity, specification and unit price of the purchased and exported goods listed in the filing documents should be consistent with the contents of the export tax refund information declared by the export enterprise; The detailed list of export goods and the loading list of export goods are consistent with the contents of the special VAT invoice (or list of special VAT invoices).
Attachment: 1, Registration Form for Filing Salespersons of Export Enterprises
2, "export goods filing documents summary cover"
3. Document Guo Shui Fa (2005) 199 and its annexes
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