1. As an export enterprise, what tax-related matters should be handled after obtaining import and export management rights?
(1) Tax refund registration for export enterprises
1. The export time limit export enterprise must go to the competent tax refund tax authority to handle the tax refund registration of the export enterprise within one month after obtaining the import and export operation right.
2, the attached information
(1) Approval of import and export management rights and their copies;
(2) Articles of Association;
(3) A copy of the national tax registration certificate and a copy thereof;
(4) Business license and its copy;
(5) General taxpayer qualification certificate and its copy;
(6) The certificate of registration of the self-declared customs declaration unit and its copy;
(7) Bank account opening certificate.
(II) Training for tax refunding of export enterprises According to Article 12 of the “Administrative Measures on Tax Refund (Exemption) for Exported Goods†issued by the State Administration of Taxation (Guo Shui Fa [1994] No. 031): Export enterprises should set up full-time or part-time export The tax refund personnel (hereinafter referred to as the tax collector) shall be issued to the Tax Operator Certificate after passing the training examination of the tax authorities. Persons who do not have a Taxpayer's Certificate may not apply for export tax rebate business. When an enterprise replaces a tax collector, it shall promptly notify the tax authority in charge of its tax refund business to cancel the original Tax Operator Certificate. Any failure to notify in time, all tax refund activities and responsibilities incurred by the original tax collector after being replaced with the tax authorities are still the responsibility of the enterprise.
Second, the goods have been declared for export, and foreign trade enterprises declare export tax rebates. What information should be provided?
1. Export goods declaration form (export tax rebate special association);
2. The verification form for export collection and collection (exclusive tax refund for export) or the certificate for long-term collection of foreign exchange;
3. Special invoice for value-added tax (deductible);
4. Special invoice for export goods;
5. Taxation (for export goods) payment book or export goods tax payment split list;
6. If you entrust the export, you must also provide the "Certificate of Export Export Goods".
Third, the goods have been declared for export, what information should be provided by the production enterprises with import and export management rights to declare tax rebates?
1. Export goods declaration form (export tax rebate special association);
2. The verification form for export collection and collection (exclusive tax refund for export) or the certificate for long-term collection of foreign exchange;
3. Special invoice for export goods;
4. If the export is entrusted, it is necessary to provide proof of the agent's export goods;
5. Export enterprises “VAT tax return†and “consumption tax returnâ€;
6. VAT tax payment (copy);
7. Transportation insurance receipts (copy);
8. If it is a feed processing and re-export, you need to attach the “Application Form for Feed Processing Tradeâ€.
4. How do you declare export tax rebates for production enterprises that do not have import and export management rights?
A production enterprise that does not have the right to import or export may entrust a foreign trade enterprise to act as an agent for export. When applying for a refund (exemption) tax, the following documents must be provided:
(1) "Proxy certificate of export goods". After the "certificate of exporting goods" is issued by the trustee and signed by the tax authority in charge of the tax refund, the trustee shall hand over to the entrusting party.
(2) The export goods declaration form (export tax rebate) issued by the entrusted party. If the entrusting party declares the goods exported by the agent and other goods for export, the entrusting party must provide a copy of the "export goods declaration form (export tax rebate)".
(3) "Export receipt verification form (exclusive for export tax rebate)". If the agency's export agreement stipulates that the trustee collects the foreign exchange, the entrusting party must provide the trustee's "export receipt verification form (exclusive for export tax rebate)". If the trustee sells the goods and other goods exported by the agent to foreign investors, the entrusting party must provide a copy of the "export receipt verification form (exclusive for export tax rebate)".
(4) A copy of the agency export agreement.
(5) "Sales Account".
5. How to apply for agency export certificate?
The goods that are entrusted by foreign trade enterprises to be exported shall be subject to the refund (exemption) tax on the entrusting party, and the trustee shall provide the entrusting party with the "certificate of exporting goods". Under normal circumstances, after the agent has actually settled the export goods, the trustee shall go through the "Procedure for Exporting Goods" to the tax authority in charge of its export tax rebate. The tax authorities shall promptly enter the relevant contents of the certificate and check with the relevant electronic data. Issued the "Proof of Export Export Goods". In handling the "Certificate of Export of Goods", the Trustee shall provide the following information:
1. Entrusted agency export agreement;
2. The export goods declaration form (export tax rebate) issued by the agent of the trustee;
3. Special invoice for export goods;
4. The verification form for export receipt of foreign exchange (exclusive for export tax rebate);
5, agent sales account;
6. Other information requested by the tax authorities.
6. When can I apply for tax refund?
If an enterprise with export management rights self-operates or entrusts a foreign trade enterprise to act as an agent for export, unless otherwise stipulated, it may, after exporting the goods for export and financial sales, submit the relevant documents to the tax authorities for approval to refund or exempt the value-added. Tax and consumption tax.
7. What kind of application materials do foreign trade enterprises need to fill in to apply for tax refund? What are the requirements for filling out the form?
1. The relevant tax refund information shall be reported in the order of sales on the account, and the "export tax refund return form" (in quadruplicate) shall be submitted according to the monthly collection of similar products.
2. The declaration forms for different months in the same year can be submitted to the approval form according to the binding book, one for each volume.
3. According to the order of binding of the special invoices for the purchase and sale of goods and VAT deductions and the special payment books, fill in the “export tax refund receipt certificate registration form†(in quadruplicate).
4. According to the export invoice, export declaration form, foreign exchange verification form, forward collection certificate, agent export certificate, etc., according to the order of voucher binding, fill in the "export invoice, export declaration form registration form" (in quadruplicate) .
5. According to the special payment book for consumption tax export, fill in the “export tax refund receipt certificate registration form†(in quadruplicate).
6. When filling in the registration form, it should be one line per line. (If you have more than one or more than one ticket, you should fill it out separately). If a previously reported related project error occurs, the relevant registration form can be adjusted by positive and negative numbers.
7. According to the information submitted for each report, fill in the "Summary of Export Tax Refund Certificates" (in quadruplicate).
8. All documents used to declare tax refunds must be legal and valid, and the contents of the registration forms and declaration forms of all kinds of documents must be the same.
8. What kind of application materials do the production enterprises need to fill in to apply for tax refund? What are the requirements for filling out the form?
It is necessary to fill out the "Export Tax Reimbursement Form for Exported Goods", the "Department of Export Taxes for Exported Goods by the Manufacturing Enterprises (Delegation)" or the "Returning Declaration Form for Exported Goods by the Manufacturing Enterprises" (Declared), and the Tax Return Form for Exported Goods. Certificate Summary Form.
All documents used to declare tax refunds must be legal and valid, and all types of documents must be consistent with the registration form and return form.
9. After the relevant original tax refund documents and the application materials are collected and filled out, can the tax refund be declared?
After the relevant original tax refund documents and application materials are collected and filled out, the relevant electronic information and the VAT special invoice certification must be inquired before the application can be filed. Before the export enterprise submits the export tax refund declaration materials monthly (times), it shall first apply to the tax authorities for the certification of the VAT special invoice (deductible joint) corresponding to the export tax rebate goods for the month (time). A VAT special invoice that is not certified or certified to be inconsistent and has a ciphertext error cannot be declared for export tax rebate.
According to the Xiamen Municipal State Taxation Bureau and the Xiamen Municipal Trade Development Committee's Notice on Several Issues Concerning the Administration of Export Tax Rebate Declaration (Xiaguo Tax [2000] No. 84): In order to improve the approval rate of corporate tax refund documents, accelerate the turnover of corporate funds, and decide After October 1, 2000, the export declaration form, the verification form for collection of foreign exchange, the special payment form for export tax rebate and the division order (referred to as special tax receipt) shall be implemented with the method of “first inquiry and subsequent declarationâ€, that is, the export enterprise first Conduct computer inquiry related electronic information, and then carry out export tax refund declaration, specific requirements:
1. For the special tax receipts and split orders issued after September 1, 2000, as well as the corresponding export declaration forms and the verification of foreign exchange collection forms, the documents are complete and the individual documents are declared;
2. If there is no special tax receipt and split order or customs declaration or verification form for two consecutive months, the separate declaration shall be made by the tax refund department to the relevant department on a monthly basis.
10. Export enterprises outside the bonded area shall sell the exported goods to foreign investors. If the foreign-invested goods are stored in the warehousing enterprise in the bonded area, and the warehousing enterprise handles the customs declaration procedures when leaving the country, how shall the export enterprises outside the bonded area declare the tax refund?
Export enterprises outside the bonded area shall sell the exported goods to foreign investors. For example, if the foreign-invested goods are stored in the warehousing enterprise in the bonded area, and the warehousing enterprise handles the customs declaration procedures at the time of departure, the export enterprises outside the bonded area shall declare the tax refund in addition to the general export tax rebate conditions. In addition, it is necessary to provide a list of export records of the warehousing enterprise (copy and stamp the customs certificate), and apply to the tax authorities for tax refund.
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