First, accept the audit
1, check whether the documents produced by taxpayers are valid.
2. Whether the Certificate of Tax Administration for Outgoing Business Activities is complete, whether the logical relationship is correct, and whether the relevant seals are complete.
3, paper information is incomplete or fill in the content does not meet the requirements, it should be a one-time inform taxpayers to make corrections or re fill in.
II. Approval
If the audit is correct, the taxpayer's application for going out for business operation shall be approved, entered into the system, and delivered to the taxpayer after the signature of the Tax Management Certificate for Going Out for Business Operation is made.
Third, data archiving.
Handling requirements:
1, the taxpayer shall provide the main table and the number of copies.
Certificate of Tax Administration for Outgoing Business Activities, 3 copies.
2. Taxpayers should provide information.
Tax Registration Certificate (copy).
3. Time limit requirements for taxpayers to handle business.
Taxpayers should go to the competent tax authorities to issue a Certificate of Tax Administration for Outgoing Business Activities before going out for business activities.
4, the tax authorities commitment time limit
If the information provided is complete, the contents filled in are accurate and the procedures are complete, it will be settled on the spot.
Introduction of outgoing card
The foreign trade certificate is called the tax management certificate of going out for business activities, which means that taxpayers who temporarily engage in production and business activities in other counties (cities) shall apply to the competent tax authorities for the tax management certificate of going out for business activities with the tax registration certificate before going out for production and business operations.
The tax authorities shall, in accordance with the principle of "one place, one certificate", issue the Foreign Management Certificate. The validity period of the Foreign Management Certificate is generally 30 days, and the longest period shall not exceed 180 days.