Today, in line withExport tax rebateThere are two main categories of qualified Chinese Enterprises: one is the enterprises operating foreign trade, which undertake the task of national export of foreign exchange.With the approval of the competent department of economic and trade, it enjoys the central and local foreign trade and has the independent right of export management.Enterprises, industrial and trade companies and some industrial production enterprises; the first category is the entrusted export enterprises, which mainly refers to the enterprises with export management rights and agents to export and bear export profits and losses.
Export rebate process and application materials
Generally speaking, enterprises deal with export tax rebate.First of all, they need to prepare detailed application materials according to the relevant requirements of national policies, and then operate according to the specific export rebate process to ensure the orderly completion of export tax rebate business.Among them, the materials required for export tax rebate and export tax rebate process are as follows:
In general, enterprises need to prepare the following export tax refund application materials: (1) customs declaration.The declaration form is the document that import and export enterprises declare to the customs when importing and exporting goods. The customs can fill in the documents according to the inspection and inspection.(2) Export sales invoice.(3) Purchase invoice.(4) Settlement of water charges or collection notice.（5） It belongs to direct export or entrusted export of self-made products of production enterprises.If the settlement is made on CIF basis, the export cargo waybill and export insurance policy shall also be attached.(6) Enterprises engaged in the business of feed processing and re export products shall also submit the contract quantity, date, name and quantity of imported materials, name and quantity of re export products, feed cost amount and various taxes actually paid.(8) The export receipt certificate has been cancelled.(9) Other materials related to export tax rebate.
Generally, the company needs to make export tax rebate according to the following procedures:
(1) Acceptance of documents and receipt of registration forms
Generally, the enterprise shall apply for tax refund within 30 days after obtaining the business documents of export products approved by relevant departments and the industrial and commercial registration certificate issued by the administrative department for Industry and commerce.God.
(2) Tax refund registration, declaration and acceptance
After receiving the "registration form of tax refund registration", the enterprise will fill in the form according to the registration form and relevant requirements, and be sealed by the company's official seal and relevant personnel, together with the certificate of export product management right.Approval documents, business registration certificates, etc. are sent to the tax authorities.Subsequently, after verification by the tax authorities, registration will be accepted.(3) Issue export tax refund registration certificate
After receiving the formal application of the enterprise, the tax authorities shall issue the enterprise "registration of export tax refund" after examination and approval in accordance with the prescribed procedures.So far, the export tax rebate has been basically completed.