Export tax rebateIt refers to a measure that the state uses tax leverage to reward exports.It is mainly divided into two forms: one is the refund of import tax, that is, when the export product enterprise processes the product with imported raw materials or semi-finished products, it will refund the import tax already paid; the other is to refund the domestic tax paid by the enterprise when it makes customs declaration for export.
In this year, foreign trade enterprises need to follow the following operation procedures when handling export tax rebate:
1. Get the relevant materials needed for export tax rebate.In this link, foreign trade enterprises that meet the export tax rebate conditions need to:
(1) According to the requirements, log into the E-port law enforcement system, enter the export collection option, and submit the application for receiving the verification form.
(2) Get the paper verification form.For those enterprises that have received the foreign exchange certificate, they need to go to the foreign trade administration bureau for verification and cancellation.
(3) Record the paper verification form.In this step, foreign trade enterprises need to log in to the E-port law enforcement system, select the export collection option, and click port filing.
2. Go through the customs declaration procedures.The operation process is as follows:
(1) Find a freight forwarder to inform him of the port of destination, the weight of the goods and the time of departure;
(2) The preparation of the consignment for export goods shall be stamped with official seal and transmitted to the freight forwarder;
(3) Confirm the time of packing and shipping with forwarder in time;
(4) Send the original customs declaration documents of export goods (including packing list, proforma invoice, written off form, customs declaration form and declaration power of attorney) to the freight forwarder;
(5) Freight forwarder declaration;
(6) Packing and packing list within the scheduled time;
(7) 2-3 days after shipment, the freight forwarder shall send the bill of lading to the company;
(8) After 40 days of customs declaration, the freight forwarder shall send the customs declaration materials (including verification and cancellation form, three copies of customs declaration form and Field Transportation receipt) after customs declaration.
3. Application and acceptance of tax refund registration.Generally, this step should follow the following process:
(1) Foreign trade enterprises go to the State Administration of Taxation to get the special invoice for export commodities and fill in the invoice correctly;
(2) Submit tax collection and exemption declaration.Through the export tax rebate declaration software to input data, print two reports and submit them to the foreign exchange bureau and the export unit respectively;
(3) Enterprises to submit documents, through the E-port law enforcement system into the export collection options to operate;
(4) Print the registration form of export collection batch verification information, and make online verification declaration;
(5) The date for verification and verification of the amount of foreign exchange and the collection bank shall be provided;
(6) Go to the foreign exchange bureau for verification of foreign exchange collection (verification form, customs declaration form, verification form sealed by ICBC, verification information registration form of batch verification of export collection and IC card of E-port shall be submitted);
(7) Enter the national tax system to input the report and tax return form;
(8) Upload the tax-free data in the export goods tax refund (Exemption) declaration system to the national tax website;
(9) Export goods tax refund (Exemption) system for tax refund declaration (after successful declaration, it will be stored in U disk for backup);
(10) Prepare specific paper materials for export tax rebate and bring U disk to the IRS for declaration;
(11) And so on the National Tax Bureau telephone notice to get the tax refund reply;
(12) And so on, the National Taxation Bureau will inform them to go to the tax refund application procedures (the tax refund reply, the company's official seal and the seal should be brought along);
(13) The tax refund procedures shall be completed within one week.