Today, I'd like to talk with you about export tax rebate, hoping to help you.
Export tax rebateFor companies doing export business, it is very important.Because the current market competition is more and more fierce, so for most of the export enterprises, when accounting for costs and profits when receiving orders, they have to consider the export tax rebate.
I am a trade import and export company in Hebei Province. At present, I have been engaged in export business independently for more than two years. In the past two years, I have gone through many detours and learned a lot. I would like to share with you:
1、 When is the best time to issue VAT input invoice?
1. From my recent yearsExport tax rebateIn terms of business situation, the earlier the VAT input invoice is issued, the better.After the general goods are exported, the supplier is required to issue the input invoice in time.Because after the input invoice is issued, there is also a verification process of VAT; only after the input invoice has passed the certification, can it be declaredExport tax rebate。
2. VAT invoice is usually issued before the goods are exported.(however, in daily operation, the goods are usually exported before they are exported; before loading, especially for the goods of production-oriented enterprises, they are afraid that the data will change due to the shipment of defective products during the quality inspection process).Generally, certification shall be conducted with the tax authorities within 180 days from the date of invoice issuance, and the input tax deduction shall be reported to the competent tax authorities within the reporting period of the next month after the certification is passed.The time limit for declaration of export tax rebate is 90 days, that is, from the date of export on the export declaration form.The enterprise has one ticket exported on July 19. What is the export date on the customs declaration form? The date on that day shall prevail. The period is 90 days. If the enterprise fails to declare tax refund beyond this period, the output tax shall be withdrawn.Of course, before this, enterprises can apply for tax refund extension.
2、 What matters should be paid attention to when issuing VAT input invoice?
1. The model, unit, quantity and unit price on the VAT input invoice must be consistent with the data in the supply and sales contract, export contract and customs declaration form, otherwise, the time limit of tax refund may be affected, because we once asked the customs broker to apply to the Customs for modifying the unit because of the different commodity units on the customs declaration formThe time limit of tax refund has been established.
2. All items on the VAT input invoice must be filled in completely, because the input invoice we received last month was returned by the tax refund department because the payee and reviewer were not filled in on the invoice, and the input invoice was required to be re issued.Because of the re opening of the input invoice, once again, at least affect the time of tax refund 1-2 months.
Do you understand the export tax rebate?
3、 Materials required for tax rebate of commercial import and export companies
1. Official declaration form: now all electronic version, after the goods are exported, generally 5-10 days, log in the E-port and print it;
2. Supply and marketing contract: This is a contract signed with the supplier. We must pay attention to the time. The time of the supply and marketing contract must not be later than the export date.
3. Bill of lading: after the goods are loaded into containers and exported, they can be obtained within 3-5 days. This is a paper version.
4. Transportation invoice: This is issued to us by the domestic logistics agent company. Generally, after the goods are exported for 5-7 days, the logistics company can be required to issue the invoice.
5. Foreign exchange collection Voucher: This is based on the bank's daily collection of foreign exchange. However, we must state the main purpose of this foreign exchange when we declare.If there are several export goods in this foreign exchange, please fill in the main goods.
6. Release note: after the goods are exported, the logistics company will provide it to us on behalf of the country. It is paper-based.It can also be printed on the website.
7. Self made export contract: This is a contract with foreign customers. The contract time should be earlier than that with domestic suppliers, and it should not be later than the export date.Because we usually receive the order first, then place the order to the domestic supplier for production.
8. The best time is after the contract and the export contract.
9. Sales invoice: after getting the official customs declaration form, it can be issued.
10. Input invoice: This is the VAT input invoice issued by the supplier to us. The matters needing attention have been mentioned above and will not be emphasized here.
Collection of all the above documents, in the tax refund, basically no problem.In special cases, it should be handled separately.