Frequently Asked Questions About Export Tax Rebates

(1) tax rebate registration for export enterprises

1 the time limit for export registration must be handled by the exporters within one month after obtaining the right to import and export.

2 information to be sent

(1) the approval document for import and export management rights and its photocopy;

(2) articles of Association;

(3) a copy of the tax registration certificate and its photocopy;

(4) business license and its photocopy;

(5) general taxpayer qualification certificate and its photocopy;

(6) registration certificate of self declaration unit and its photocopy;

(7) bank account opening certificate.

(two) the training of tax rebates for export enterprises. According to the twelfth regulation issued by the State Administration of Taxation on export goods refund (Exemption) tax (No. 031 of the national tax [1994]): export enterprises should set up full-time or part-time tax refund officers for export duties (hereinafter referred to as tax agents), and be issued to the "tax official certificate" after passing the training examination of the tax authorities.

Those who do not have the certificate of tax official shall not handle the export tax refund business.

Enterprises that change tax personnel should promptly notify the tax authorities responsible for their tax refund business to cancel the original tax official certificate.

Where no notice has been given in time, all the tax rebates and responsibilities of the original tax collector after being replaced with the tax authorities are still the responsibility of the enterprise.

Two, goods have been declared export, and what information should be provided by foreign trade enterprises for declaration of export tax rebates?

1 declaration of export goods (special tax refund for export);

2 verification of export receipts (special tax refund for export rebates) or certificate of forward collection.

3 special invoices for VAT (deduction couplet);

4 special invoice for export goods;

5 tax payment (export goods only) payment book or export goods tax payment splitting list;

6 the certificate of agent export shall also be provided for export.

Three, the goods have been declared for export, and what information do the production enterprises that have the right to import and export have to declare?

1 declaration of export goods (special tax refund for export);

2 verification of export receipts (special tax refund for export rebates) or certificate of forward collection.

3 special invoice for export goods;

4 the entrusted export goods shall also be provided with the certificate of the agent's export goods.

5 export enterprises "value-added tax returns", "consumption tax returns";

6 value-added tax payment book (photocopy);

7 shipping documents (copy);

8 if it is part of the import processing, the import processing trade application form is also required.

Four, how does a production enterprise without import and export operation power declare the export tax rebate?

A production enterprise without the right to import and export business may entrust a foreign trade enterprise to export its goods. When applying for refund (Exemption) tax, it must provide the following credentials:

(1) "certificate of agency for export".

"The certificate for the export of goods" shall be signed by the trustee and signed by the tax authorities responsible for the tax refund, and the trustee shall deliver it to the principal.

(two) the declaration of export goods (export drawback linked) issued by the agent's agent.

The principal shall declare the goods exported by the agent and other goods for export, and the client must provide a copy of the declaration of export goods (export tax rebate).

(three) "verification of export receipts (exclusive use of export tax rebates").

If the agent's export agreement is agreed upon by the trustee, the entrusting party must provide the trustee's "export receipt verification (for export tax rebate only)".

The trustee sells the goods and other goods sold to the foreign trader by proxy, and the client must provide a photocopy of the export verification receipt (for export tax refund).

(four) a copy of the agency's export agreement.

(five) "sales account".

Five, how to handle the proof of export agent?

The goods entrusted by foreign trade enterprises to export goods shall be subject to refund (Exemption) tax on the principal side, and the trustee shall provide the principal with the "certificate of agency for export".

Under normal circumstances, the trustee shall go to the tax authorities responsible for the export tax refund after the actual export settlement of the agent has handled the certificate of agent export goods, and the tax authorities shall enter the relevant contents of the certification in time, and issue the certificate of agent export goods after checking with the relevant electronic data.

The trustee shall provide the following information when handling the "certificate of agency for export":

1 principal-agent export agreement;

2 "export goods declaration form" (export rebate couplet) for export by the trustee.

3 special invoice for export goods;

4 verification of export receipts (exclusive use of export tax rebates);

5 agency sales account.

6 other information requested by the tax authorities.

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Six. When can we apply for tax refund?

Where an enterprise with export operation rights is engaged in self export or entrusting a foreign trade enterprise for export, it may, unless otherwise stipulated, sell the goods to the Customs for export and make financial sales, and submit to the tax authorities for approval or refund of VAT and consumption tax on the basis of relevant vouchers.

Seven. What declarations are required for foreign trade enterprises to declare their tax rebates? What are the requirements for filling in the forms?

1 fill in the tax rebate information, and make the sales order according to the accounts, and fill in the monthly export tax refund declaration form (four copies in one month) according to the same product collection.

2 the declaration form of different months in the same year can be collected by the binding list and submitted to the examination and approval form.

3 fill in the registration form of export tax refund receipt certificate (four copies) according to the binding order of the VAT invoice and the special payment book.

4 according to the binding order of export documents, export invoice, export declaration form, foreign exchange verification form, long-term certificate of collection, certificate of agent export and so on, fill in the "export invoice and export declaration form" (four copies).

5 according to the consumption tax export payment book, fill in the "export tax refund receipt certificate entry form" (four copies).

6 fill in the registration form.

(one vote or more votes should be filled separately).

If any item errors are reported before, the relevant registration form can be adjusted with positive and negative numbers.

7 according to the information submitted by each declaration, we shall complete the "summary sheet of export tax rebate documents" (four copies).

8 all documents used for reporting tax rebates must be lawful and effective, and all kinds of documents must be consistent with the completed login form and declaration form.

Eight. What declarations are required for the production enterprises to declare their tax rebates? What are the requirements for filling in the forms?

It is necessary to fill out the examination and approval form for export goods tax refund, the declaration form of export tax exemption for export goods of production enterprises (self appointed), or the declaration form for the export of goods exported by self operated (commissioned) enterprises, and the summary table of export tax rebates.

All documents used to declare tax refund must be legal and effective, and all documents must be consistent with the completed login form and declaration form.

Nine, is it possible to apply for tax refund when the relevant original tax refund documents and declaration materials are collected and completed?

After the relevant original tax refund documents and declaration materials are collected and completed, the relevant electronic information must be querying and the VAT invoices are authenticated before they can be applied for declaration.

Export enterprises should submit the declaration of export tax rebates monthly (time) to the tax authorities for approval.

VAT invoices that fail to be certified or authenticated and fail to be encrypted are not allowed to declare export tax rebates.

According to the Circular of the Xiamen Municipal Taxation Bureau and the Xiamen Trade Development Committee on the management of export tax rebate declaration (No. 2000) 84, in order to improve the passing rate of tax rebate documents and speed up the turnover of enterprises' funds, it is decided that after October 1, 2000, the method of "first inquiry and post declaration" shall be applied to export declarations, foreign exchange verification forms, export tax refund special payment books and separate tax receipts.

1 a separate tax collection and declaration list issued after September 1, 2000, as well as corresponding export declaration forms, complete receipt and verification forms, and complete documents, shall be declared separately.

2, for two consecutive months, no special tax tickets and separate or declaration forms or verification information should be reported separately, and the tax refund department shall give feedback to the relevant departments on a monthly basis.

Ten. Where the export commodities sold by export enterprises outside the bonded zone to foreign businessmen, such as warehouses stored in the bonded area by foreign businessmen, are handled by the warehousing enterprises when they leave the country. How can the export enterprises outside the bonded area declare tax rebates?

The export commodities sold by export enterprises outside the bonded zone to foreign merchants, such as warehouses stored in the bonded area by foreign businessmen, are handled by the warehousing enterprises when they leave the country. The export enterprises outside the bonded area declare that the tax refund is not only in line with the general export tax refund requirements, but also provide the export list of the warehousing enterprises (photocopying and affixing the certificate of Customs) to apply for tax refund to the tax authorities.