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How to deal with the loss of export tax refund bill in Nanjing?

Browse: Author: Internet Source: Nanjing agency bookkeeping company Time: 16:08, July 18, 2019
Export tax rebate How to deal with the loss of bills?
Loss of special VAT invoice for export goods
According to GSH [2010] No. 162 "notice on issues related to export tax refund for loss of VAT special invoice deduction sheet of foreign trade enterprises", the processing methods for export tax refund of foreign trade enterprises losing VAT special invoice deduction sheet are as follows:
1. If a foreign trade enterprise loses the invoice copy and deduction sheet of the special VAT invoice issued, after the VAT invoice is certified to be consistent, the foreign trade enterprise may submit the copy of the special VAT invoice bookkeeping copy and the tax declaration certificate of the loss of the VAT special invoice issued by the competent tax authority of the seller's location to the tax authority in charge of export tax refund after being examined and approved by the competent tax authority of the buyer To declare export tax rebate.
2. If a foreign trade enterprise loses the deduction form of the special VAT invoice that has been issued, it may apply for the export tax refund to the tax authorities in charge of export tax refund with the copy of the special VAT invoice after the verification and conformity of the special VAT invoice.
Loss of special tax payment certificate for export goods
If the export enterprise loses the special tax payment certificate for export goods, it shall provide the certificate that the special tax payment certificate for the batch of goods issued by the competent taxation authority at or above the county level where the supplier is located, the copy of the original special tax payment letter signed and sealed by the tax authorities at or above the county level, and the original special tax payment certificate for the batch of export goods issued by the bank where the supplier is located Tax refund can be made only after the tax payment certificate listed in the payment certificate has been put into storage and verified to be correct.
Declaration form of export goods (export tax refund form)
Export enterprises lose declaration forms of export goods( Export tax rebate If the goods are exported, they may apply to the Customs for making up the customs declaration form (export tax refund form) issued by the competent tax refund authority within six months after the goods are exported. When an export enterprise applies to the competent tax refund authority for issuing the certificate of making up the export declaration form (export tax refund form), it shall submit the following materials:
On the application for issuing a replacement declaration form for export goods( Export tax rebate (2) certified report;
Verification form of export collection( Export tax rebate Special use);
Export invoice;
Other materials required by the competent tax refund authority.