Export tax refund work process

For foreign trade enterprises to apply for refund (exemption) of export goods, they need to do the following tasks before they can apply for tax refund (exemption).

The process is roughly as follows:

Recognition of export tax refund (exemption)—designate a dedicated person to handle export tax refund—enter

"China Electronic Port Submission"

Data—Processing the certification of special VAT invoices—Collecting the documents required for export tax refunds—Allocating documents according to the associated numbers—Using the declaration system for electronic declaration—Submitting tax refund declaration materials to the tax refund department.

1: Preparation for tax refund declaration

1: Foreign trade operating enterprises obtain import and export business qualifications and apply for registration with relevant departments:

2: Apply for registration Within 30 days, apply for tax refund (exemption) for export goods from the Tax Source Management Section 2 of the District State Taxation Bureau

Recognition

3: Set up full-time or part-time tax handlers

4: Download and install the "Foreign Trade Enterprise Tax Refund Declaration System" on the Foshan Municipal State Taxation Bureau website

2: Tax refund data collection

1: Obtain a special value-added tax for export tax refund The invoice deduction copy should be certified by the tax collection authority within the specified period (online certification)

2: Collect the export goods declaration form from the customs within the specified period , go through the foreign exchange verification procedures with the Foreign Exchange Administration

3: Submit the received export goods customs declaration form through the tax refund subsystem of the China Electronic Port Law Enforcement System< Export tax refund

Export tax refund information

4: Collect the export tax refund (exemption) documents (including export goods customs declaration form (export tax refund only), value-added

Special tax invoices, etc.), allocate orders according to the associated number, and enter them into the declaration system

Three: Pre-declaration of tax refund

1: Generate pre-declaration data in the "Declaration System" , log in to the Guangdong Provincial State Taxation Bureau website or go to the District State Taxation Bureau’s Tax Source Management Section 2 to apply for tax refund pre-declaration

2: Find the cause of the error based on the doubtful points fed back from the pre-trial results, and make adjustments The formal declaration data can be confirmed after the declaration; if the preliminary review result is correct or no adjustment is required, the formal declaration data can be directly confirmed

Four: Formal declaration of tax refund

1 : Print export details and purchase details, generate summary declaration data in the "declaration system", and print

Tax refund summary declaration form, generate formal declaration data

2: Transfer tax refund The documents and statements must be bound as required, and within the specified declaration period, go to the District State Taxation Bureau Tax Sources

Management Section 2 to apply for tax refund declarations

3: Get the declaration acceptance receipt< /p>

Supplement:

Due to internal management connection problems, some enterprises have signed contracts with C&F or CIF prices, but the customs declaration staff mistakenly reported them as FOB prices, resulting in relevant expenses that cannot be offset. Main business income cannot be listed as expenses. Some companies actually make transactions at C&F or CIF prices, but the relevant export contracts are written as FOB prices. In both cases, corporate profits are inflated, resulting in I have paid too much corporate income tax, and I hope the company will pay attention to the consistency of the contract and customs declaration prices

In the month of export, check the customs declaration information at the electronic port based on the export special invoice and verification form number, and then check the customs declaration form based on the query Information and export-specific invoices shall be entered into the tax exemption declaration in the export tax exemption and refund declaration software during the tax declaration period of the next month.

2. Tax refund declaration

After the product is exported, approximately. In about a month, you will receive the customs declaration form, etc. After receiving it, you must first submit the export tax refund and export remittance receipt at the electronic port, and only after the status of "Accepted by the National Taxation Bureau" can you file the tax return during the tax declaration period. Make a tax refund declaration in the export tax exemption and tax refund declaration software. The declaration process: first declare in advance and print the pre-declaration receipt, and then formally declare and print the declaration receipt.

The above is accompanied by newspaper information in accordance with national tax requirements.