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What is the paperless declaration process of export tax rebate?

Browse: Author: export tax rebate Source: Nanjing agency bookkeeping company Time: 11:52, August 23, 2019
 
Introduction: Export tax rebate I believe that we are not too unfamiliar with the application process, but with the implementation of paperless office, you know Export tax rebate What is the paperless declaration process? The small editor of the accounting school sorts out the relevant content for everyone, and learning to master also needs to be applied.
 
Export tax rebate What is the paperless declaration process?
 
A: those who apply for the paperless customs clearance mode, Export tax rebate The operation process remains unchanged.
 
Procedures for enterprises with E-port:
 
1. Online application for verification form (E-port - Export Collection - verification form application)
 
2. Enter the national tax system to input the report and tax return
 
3. Upload the tax-free data in the export goods tax refund (Exemption) declaration system to the national tax website
 
4. Export goods tax refund (Exemption) declaration system for tax refund declaration (to be stored in USB flash disk after successful declaration)
 
5. Prepare export tax refund paper materials (see the back cover of export tax refund materials) and report to the national tax bureau with U disk
 
6. And so on, the State Administration of Taxation shall notify the tax refund by telephone
 
7. Apply for tax refund with the official seal of the State Administration and the State Administration
 
8. Generally, after the tax refund procedures, the bank transfers the funds from the national treasury to the company account within one week
 
The core of paperless tax refund has realized the electronic verification form, that is to say, the cancellation form has been cancelled, but the tax refund form still exists.
 
Export tax rebate What is the paperless declaration process?
 
 
Export tax rebate Is it output tax or input tax?
 
about Export tax rebate At present, the policy of exemption, credit and refund is implemented. The input tax is refunded, and the output tax is not calculated Export tax rebate The amount of deduction and tax refund shall not be exempted.
 
For example: suppose that the tax rebate rate is 13% and the export goods are 100 yuan, the VAT special invoice (excluding tax price 100 + VAT input tax 17) is obtained
 
(1) The export income is 100 yuan;
 
(2) Tax refund = 100 * 13% = 13 yuan;
 
(3). Export tax rebate If the amount of tax rebate is 4% and the amount of tax rebate is not allowed to be deducted, the amount of tax rebate is 4% and the amount of tax rebate is not allowed to be deducted.