Browse:Author: adminSource: unknownTime: 11:02, July 11, 2019
1. An export enterprise shall, on the strength of the approval document issued by the Ministry of foreign trade and economic cooperation and its authorization for the approval of its export business rights, industrial and commercial business license, customs code certificate and tax registration certificate, fill in the tax refund registration form for export enterprises to the local tax authorities in charge of tax refund business within 30 days from the date of approvalApply for tax refund registration certificate;For the export goods purchased by foreign trade enterprises, the foreign trade enterprises shall timely require the suppliers to issue special VAT invoices or ordinary invoices in accordance with the regulations after purchasing the goods; the special VAT invoices issued by the purchased goods belong to the VAT anti-counterfeiting tax control system, and the tax refund Department (subject to the real-time national policies) shall require the foreign trade enterprises to handle the certification procedures within 30 days from the date of invoice.
2. A production enterprise without the right to operate import and export business shall, before the first entrusted export business occurs, apply for registration of tax refund with the local tax authority in charge of tax refund business with the entrusted export agreement, industrial and commercial business license and national tax registration certificate.
3. When the content of tax refund registration of an export enterprise changes, the enterprise shall, within 30 days from the date of handling the change registration by the administrative department for Industry and commerce, apply to the tax refund authority for the change of tax registration with the relevant certificate, and fill in the "tax refund registration change form" (completed by the production enterprise in duplicateOne for each).If an enterprise does not need to register with the administrative department for Industry and Commerce in accordance with the provisions, it shall, within 30 days from the date of approval or announcement of the change by the relevant authorities, apply to the tax refund authority for the change of tax registration with the relevant certificates.
4. In case of dissolution, bankruptcy, cancellation or other tax fraud of an export enterprise, the tax refund shall be suspended and the business of tax refund shall be terminated according to law. Before going through the cancellation procedures with the administrative department for Industry and commerce, the refunded tax shall be settled, the excess tax refund shall be recovered, and then the application for cancellation of tax refund registration shall be made to the original tax refund authority with relevant certificates.
If an export enterprise changes the tax refund registration authority due to the change of its domicile or business location, it shall apply to the original tax refund registration authority for cancellation of the tax refund registration before applying to the administrative department for Industry and Commerce for the change or cancellation of registration, or before the change of residence or business location.
If the business license of an export enterprise is revoked by the administrative department for Industry and commerce, it shall, within 30 days from the date of revocation of its business license, apply to the original tax refund registration authority for cancellation of tax refund registration.