The registration of export tax rebate is the first step to handle export tax rebate. Export enterprises shall go through the formalities of export tax refund registration with the competent tax authorities after the tax authorities have gone through the tax registration and the general VAT taxpayer has confirmed the registration.

First of all, within 30 days from the date of obtaining the right to operate import and export, the export enterprise shall go through the export tax refund registration formalities at the local competent tax refund authority with the approval documents of the Ministry of Foreign Trade and Economic Cooperation and its authorized units, a copy of the business license and a copy of the tax registration certificate: (1) Fill in the export tax refund registration form and the competent tax refund authority will review it; (2) Apply for export tax refund registration certificate; (3) Submit the relevant information of full-time or part-time export tax collectors, and issue a tax collector's certificate after being audited by the competent tax refund authority. Export enterprises have the right and qualification to apply for export tax rebate only after obtaining the export tax rebate registration certificate. Export enterprises that have not registered for tax refund shall not apply for tax refund (exemption) for export goods.

Secondly, whether the contents of the export tax refund registration of export enterprises have changed, or whether there has been reorganization, division, merger, cancellation, etc. Within 30 days from the date of approval by the competent authority, the local tax authorities in charge of tax refund shall go through the formalities of alteration or cancellation of export tax refund registration. Export enterprises should also go through the formalities of change if they change tax collectors.

Declaration of export tax refund

Due to the different situation of export enterprises, the requirements for export tax rebate declaration are also different. Generally speaking, Taiwan-funded enterprises should fill in the Declaration Form for Export Tax Refund of Foreign-invested Enterprises on a monthly basis after the goods are declared for export and financial sales, and provide the special customs declaration form for export tax refund, foreign exchange settlement memo, special VAT invoice for purchased goods, export invoice and other related books issued by the customs until the local foreign-related tax authorities handle tax exemption deduction and tax refund.

Audit of export tax rebate

In principle, the power to examine and approve export tax rebates is concentrated in the provincial and municipal state taxation bureaus. According to the actual situation of export tax rebate audit, the state taxation bureau at the prefecture (city) level can participate in the specific audit of export tax rebate. Within the above-mentioned State Taxation Bureau, there is an import and export tax collection and management office (sub-bureau) to directly handle the export tax rebate business.

Examination and approval management of export tax rebate for Taiwanese investment enterprises. The daily management of the export tax rebate of Taiwan-funded enterprises, such as identification, inspection, liquidation, data review and warehousing, is specifically responsible by the foreign-related tax authorities of the local State Taxation Bureau, and the procedures for refunding the export tax rebate of enterprises are handled by the import and export tax authorities at the same level.

Foreign-related tax authorities shall, after receiving the "Enterprise Tax Refund (Exemption) Declaration Form", report it to the higher foreign-related tax authorities for examination and approval; For those who adopt the methods of "exemption, credit and refund" and "first levy and refund", the tax refund shall be reviewed by the foreign-related tax authorities at higher levels and reported to the import and export tax authorities at the same level for examination and approval.

The tax authorities responsible for the examination and approval of export tax rebates must also carefully examine the tax refund declaration forms of export enterprises in strict accordance with the provisions on export tax rebates, and report them to the tax authorities with the power of examination and approval step by step. Only after approval can they fill in the income refund form and send it to the local bank (national treasury) for tax refund.

The main contents of the export tax rebate audit include: the original certificate of export declaration form, the original certificate of input tax, the sales account book of export goods, the taxable account book, etc.

If the application for tax refund submitted by Taiwan-funded enterprises is complete and true, the local foreign-related tax authorities must complete the examination within 15 days from the date of receiving the application; The higher foreign-related tax authorities must complete the examination and approval within 05 days after receiving the relevant materials; The import and export tax authorities must complete the relevant tax refund procedures within 30 days after receiving the relevant materials.

Tax refund and tax refund liquidation

(1) Tax refund refers to the behavior of the bank to refund the export tax refund from the national treasury to the bank account of the export enterprise according to the income refund book after the export tax refund declaration is approved. After going through the formalities of tax refund, if the export goods are returned from the customs, returned from abroad or turned into domestic sales, the enterprise must go through the declaration formalities with the local tax authorities in charge of export tax refund and pay the tax refund (exemption).

(2) Tax refund and liquidation. The export enterprise shall settle the export tax refund of the previous year within three months after the end of the year, and submit the Settlement Form and related materials to the competent tax refund authority within the prescribed time limit, and the competent tax authority shall conduct a comprehensive inventory. The competent tax refund authority shall, within two months after the liquidation of the export enterprise, conduct liquidation verification on the liquidation materials submitted by the enterprise, and issue a liquidation notice to the export enterprise, explaining the following issues:

1. The nature and liquidation scope of the export enterprise, the variety, quantity and sales volume of the exported goods, and the tax refund due to the export enterprise after liquidation.

2. Problems found in liquidation, overpayment, underpayment and wrong refund.

3. Liquidation results and opinions.