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Which enterprises can export tax rebate

Browse: Author: export tax rebate Source: Nanjing agency bookkeeping company Time: 17:47, October 10, 2019
Export enterprises can handle it Export tax rebate Export enterprises refer to the enterprises that are responsible for the profits and losses of export goods, rather than those responsible for handling export procedures. The specific scope of export enterprises includes:
 
(1) Export enterprises with foreign trade operation right. This refers to the central and local foreign trade enterprises, industrial and trade enterprises and industrial production enterprises which have been approved by the competent departments of foreign trade and economic cooperation and enjoy the right of independent export management.
 
(2) Enterprises entrusted with export. This refers to the enterprises entrusted with the right of export management to act as export agents and bear export profits and losses, limited to production enterprises and foreign trade enterprises. Some of these enterprises do not have the right to operate foreign trade, while others have the right to operate foreign trade. In order to directly enter the international market, some production enterprises have changed the supply relationship with foreign trade enterprises into entrusted agent export, directly bear the profits and losses in finance, and pay service charges to foreign trade enterprises. Some foreign trade enterprises also entrust other foreign trade enterprises to act as export agents in order to organize the supply of goods or facilitate export operation.
 
(3) Specific Export tax rebate Enterprises. According to the current export tax rebate regulations, such enterprises mainly include foreign shipping supply companies, ocean shipping supply companies, foreign repair and repair enterprises, foreign contracted engineering companies, duty-free shops at exit ports, listed suppliers of domestic steel products with "top production", designated foreign-invested enterprises that process imported crude oil into refined oil and sell them to foreign-invested enterprises engaged in processing trade and some special zones Domestic refineries of capital enterprises.
 
Which enterprises can Export tax rebate
 
 
Identification of export tax rebate (Exemption) qualification
 
(1) An export enterprise shall, within 30 days from the date of filing for registration as a foreign trade operator or signing the first entrusted export agreement, fill in the application form for recognition of export tax refund (Exemption) qualification, and provide the following information to the competent tax authorities for the certification of export tax rebate (Exemption) qualification.
 
1. The registration form of foreign trade operators or the approval certificate of foreign investment enterprises of the people's Republic of China with special seal for filing and registration;
 
2. Customs declaration registration certificate of the consignor and receiver of import and export goods of the people's Republic of China;
 
3. Bank account opening license;
 
4. If the manufacturer fails to go through the registration and entrusts the export business, it is not necessary to provide the information in Item 1 and 2 when the entrusted export agreement is provided by the manufacturer;
 
5. Other materials required by the competent tax authorities.
 
(2) Other units shall fill in the application form for export tax refund (Exemption) qualification before the occurrence of export goods and labor services business, provide bank account opening license and other materials required by the competent tax authorities, and go to the competent tax authorities for certification of export tax refund (Exemption) qualification.
 
(3) Export enterprises and other units may declare VAT refund (Exemption) or exemption and consumption tax refund (Exemption) or exemption in accordance with the provisions within the prescribed tax refund (Exemption) declaration period for export goods and services occurred before the export tax rebate (Exemption) qualification recognition.
 
(4) Export enterprises and other units shall, within 30 days from the date of change, fill in the application form for change of export tax refund (Exemption) qualification recognition (see Annex 2), provide relevant information and apply to the competent tax authorities for change of export tax refund (Exemption) qualification recognition.
 
(5) Export enterprises and other units that need to cancel their tax registration shall fill in the application form for cancellation of export tax refund (Exemption) qualification recognition (see Annex 3), apply to the competent tax authorities for cancellation of export tax refund (Exemption) qualification, and then handle the cancellation of tax registration in accordance with the provisions.
 
Export enterprises and other units shall settle export tax refund (Exemption) before applying for cancellation of recognition. After cancellation of the recognition, export enterprises and other units shall not apply for export tax refund (Exemption).
 
Which enterprises can export tax rebate? Export enterprises with the right of foreign trade operation, enterprises entrusted with export and enterprises with specific export tax rebate may declare Export tax rebate An export enterprise shall, within 30 days from the date of filing for registration as a foreign trade operator or signing the first entrusted export agreement, fill in the application form for recognition of export tax refund (Exemption) qualification, and provide the following information to the competent tax authorities for the certification of export tax rebate (Exemption) qualification.