Export tax rebateWhat kind of information is needed? Tax is a form of participating in the distribution of surplus products in national income according to the law in order to meet the social and public needs.As a specific tax system, the purpose of tax refund (Exemption) of export goods is different from other tax systems.
1. Customs declaration.The declaration form is a document that the import and export enterprises go through the declaration procedures with the customs when the goods are imported or exported, so that the customs can check and release the goods.
2. Export sales invoice.This is the document issued by the export enterprise according to the sales contract signed with the export buyer, is the main voucher for foreign investors to purchase goods, and is also the basis for the accounting department of the export enterprise to make the sales revenue of export products based on this account.
3. Purchase invoice.The purpose of providing purchase invoice is to determine the supplier, product name, measurement unit and quantity of export products, and whether it is the sales price of the production enterprise, so as to divide and calculate the purchase cost.
What information do enterprises need for export tax rebate?
4. Exchange settlement memo or collection notice.
5. If the self-made products are directly exported or entrusted to be exported by the production enterprise, the freight bill and export insurance policy of the export goods shall also be attached if the settlement is made on CIF basis.
6. An enterprise that has the business of processing re export products with imported materials shall also submit to the tax authorities the contract number, date, name and quantity of imported materials and parts, name of re exported products, cost amount of imported materials and amount of taxes paid, etc.
7. Product tax certificate.
8. The verification certificate of export foreign exchange collection.
9. Other materials related to export tax rebate.
Foreign trade company applicationExport tax rebateWhat is the binding requirements of the information?
Foreign trade company applicationExport tax rebateThe binding requirements are as follows:
1. The filing form, the statement of abnormal exchange cost of foreign trade enterprises, and the declaration details of the verification form of foreign exchange receipts not submitted by foreign trade enterprises shall not be bound, and shall be separately put together and submitted to the tax administrator of export tax rebate.
2、Export tax rebateSpecial bag or file bag (marked with company name, customs number, declaration date and batch number).
3. UsingExport tax rebateThe front cover and back cover of the daily declaration (details) form are bound into a volume (the exchange declaration form of export tax rebate, the export detailed declaration form of export tax rebate and the purchase details declaration form of export tax rebate are bound together).
4. Export tax rebate declaration form, foreign exchange verification form, export invoice binding cover and back cover of export enterprises shall be bound into a volume (in general, the deduction form of VAT special invoice (if there is a conversion table of measurement unit, it shall be put in front of the corresponding VAT special invoice deduction sheet), export tax refund form of foreign exchange verification and verification form, export tax refund form of customs declaration form, export tax refund form of export invoice in order of association numberBinding).
Export tax rebate, referred to as export tax rebate, refers to a measure to refund part or all of the domestic tax levied on export goods to the exporter, which is also an international practice.Its basic meaning is to refund the product tax, value-added tax, business tax and special consumption tax actually paid in the domestic production and circulation of export goods.Export rebates system is an important part of a country's tax revenue.Export tax rebate is mainly to balance the tax burden of domestic products by returning the domestic tax payment of export goods, so that domestic products can enter the international market at the cost excluding tax, and compete with foreign products under the same conditions, so as to enhance the competitiveness and expand the export to earn foreign exchange.