Tax refund (Exemption) of export goods refers to that in international trade, the exporting country exempts the export country from the tax that should be paid when consuming the goods in its own country or refunds the tax (value-added tax, consumption tax) paid according to the tax laws and regulations of the country.This is a tax measure commonly adopted in international trade and accepted by all countries. The purpose is to encourage fair competition of export goods.So what is the process of export tax rebate?
Enterprise managementExport tax rebateFirst of all, it needs to prepare detailed application materials according to the relevant requirements of national policies, and then operate according to the specific export tax rebate process, so as to ensure thatExport tax rebateThe operation is completed in an orderly manner.
Under normal circumstances, enterprises handleExport tax rebateIt needs to prepare the following application materials: (1) the original declaration form of export goods.(2) Export sales invoice.(3) Purchase invoice.(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) AndExport tax rebateOther relevant materials.
It's aboutExport tax rebateIn the process of handling, enterprises generally follow the following operation steps:
(1) The examination of certificates and the collection of registration forms.Under normal circumstances, the enterprise shall, 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 export enterprises 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, and submit it to the tax authorities together with the approval document of the business right of export products, industrial and commercial registration certificate and other supporting materials after affixing the official seal of the enterprise and relevant personnel.Subsequently, the tax authorities will accept the registration after the examination.
(3) Fill in and issue export tax refund registration certificate.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.So far,Export tax rebateBasically completed.
The above are the required materials and specific operation procedures for export tax rebate enterprises that meet the requirements.Enterprise managementExport tax rebateIn order to ensure an orderly and efficient export rebate process, we need to understand the export tax rebate process in detail.