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Several necessary conditions for declaration of tax refund

Browse: Author: export tax rebate Source: Nanjing agency bookkeeping company Time: 20:52, September 3, 2019
Basic concepts
Tax refund (Exemption) of export goods refers to the return or exemption of value-added tax and consumption tax paid in accordance with the tax law in domestic production and circulation links in international trade business.
Export tax rebate is actually export tax exemption and tax refund. Due to the indirect tax law of VAT, that is, the tax payable = output input, in practice, the output is exempt, the input is refunded, and the tax refund is obtained.
Export tax rebate can be divided into three ways: tax exemption, tax rebate exemption and tax rebate exemption. Among them, tax-free means no tax. What needs to be calculated and understood is only tax rebate, that is, the tax refund (Exemption) of export goods for which we call export tax rebate for short.
Tax refund partners, sometimes do not know whether the export of goods can apply for tax refund, here is a list of export tax rebate declaration must have several conditions, of course, the premise is that you export goods have a tax rebate rate, foreign trade enterprises also have to obtain the input invoice.
Declaration of production enterprises drawback Five conditions of
1. Goods that must be subject to value added tax and consumption tax
2. The goods must be declared and leave the country
Goods must be dealt with financially
4. Goods must be collected
5. It must be self-made or regarded as self-made product
Declaration of foreign trade enterprises drawback Four conditions of
1. Goods that must be subject to value added tax and consumption tax
2. The goods must be declared and leave the country
3. It must be the goods for sale in finance
4. Goods must be collected
Export tax rebate The tax refund of export tax rebate is different from other types of tax refund. For export tax rebate, the refund is input tax; for other tax refund, the refund is the amount of tax payable. Therefore, it is the same as the amount of tax deductible in the declaration form. The reason is that the input has been returned to you, so it can't be deducted any more. It should be deducted from the deductible tax.