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There is a question: what is export tax rebate and what process is needed?

Browse: Author: export tax rebate Source: Nanjing agency bookkeeping company Time: 18:12, August 30, 2019
There is a question: what is export tax rebate and what process is needed?
 
With the development of the market, many companies have expanded their business to foreign countries, involving international trade in import and export. Import and export tax is generated in these trade. So what is export rebate? What are the conditions? And what kind of process is needed? Today, Chengdu Qianyi finance will talk to you.
 
There is a question: what is export tax rebate and what process is needed?
Export tax rebate What is it?
Export tax rebate It refers to a measure that the state uses tax leverage to reward exports. Generally, there are two types: one is the refund of import tax, that is, when the export product enterprise processes the imported raw materials or semi-finished products into products for export, it will refund the paid import tax; the other is to refund the domestic tax paid by the enterprise when the commodity is declared for export. Export tax rebate is helpful to enhance the competitiveness of domestic products in the international market, which is adopted by all countries in the world.
 
There is a question: what is export tax rebate and what process is needed?
What are the conditions?
1. It is the most basic condition for an enterprise to apply for export tax refund registration.
 
2. Must hold the business license issued by the administrative department for Industry and commerce. Business license is the abbreviation of business license of enterprise legal person, which is the certificate of enterprise or organization's legal management right.
 
It must be an enterprise unit with independent economic accounting, legal person status, complete accounting system, independent preparation of financial revenue and expenditure plan and capital balance sheet, and opening an independent account in the bank, which can handle purchase and sales business and payment settlement.
 
The above three conditions must be met at the same time. In addition, the following conditions shall be met:
 
1. The scope of VAT must be levied.
 
2. The goods must be exported for customs clearance.
 
3. Goods that have to be sold financially.
 
4. It must be the goods that have been collected and verified
 
There is a question: what is export tax rebate and what process is needed?
Process flow
Relevant registration forms
 
The enterprise shall, within 30 days after obtaining the documents approved by the relevant departments for the operation of export products and the industrial and commercial registration certificate issued by the administrative department for Industry and commerce, handle the tax refund registration of the export enterprise within 30 days.
 
2. Declaration and acceptance of tax refund registration
 
After receiving the "tax refund registration form of export enterprises", the enterprise shall fill in the form according to the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authorities together with the approval documents of the operation right of export products, the industrial and commercial registration certificate and other supporting materials. The tax authorities shall accept the registration after being examined and found to be correct.
 
3. Fill in and issue Export tax rebate registration
 
After receiving the formal application of the enterprise, the tax authorities shall verify and issue it to the enterprise for "registration of export tax refund" after examination and approval in accordance with the prescribed procedures.
 
four Export tax rebate Change or cancellation of registration
 
When the business situation of an enterprise changes or some tax rebate policies change, the tax refund registration should be changed or cancelled according to the actual needs.