I. Determination of Tax Refund (Exemption) for Export Goods.
Within 30 days from the date of filing the Registration Form for Foreign Trade Operators, or from the date of the first export business of a production enterprise that has not obtained the right to operate import and export, the export enterprise must go through the formalities of tax refund (exemption) for export goods to the local tax authorities in charge of tax refund and be included in the management of export tax refund.
Some notes on registration:
1, on enterprise classification
At present, it is divided into categories A, B, C, D, E and F, and "F" is recorded in the enterprise type of export goods tax refund declaration system. From the date of the first export business 12 months later, the enterprise type can be changed from "f" to "c".
2. About the change of registration: If a foreign trade operator changes the registered items of tax refund (exemption) such as unit name, legal representative, business place, import and export business scope, mode of operation, account bank, account number, etc., it shall, within 30 days from the date of filing and registration, go through the tax refund confirmation formalities with the tax refund authority with the relevant supporting documents of the change of registration.
3. Cancellation of registration: In case of bankruptcy, dissolution, cancellation and other matters that should be terminated according to law, foreign trade operators must declare cancellation of export tax rebate with the original Confirmation of Tax Refund (Exemption) for Export Goods within 30 days from the date when the industrial and commercial administration and tax authorities approve the merger cancellation registration. The tax refund authority shall cancel and recover the original Confirmation of Tax Refund (Exemption) for Export Goods after settling the tax refund according to the regulations.
Second, purchase export tax rebate declaration software
Export enterprises must use export tax refund declaration software when declaring tax refund (exemption). Export enterprises can purchase from Guoyuan Tax Office of Jiefang East Road, tel: 83979466, 83056855, contact: Zhao Pengcheng. Regarding the installation and use of application software, you can consult the company specifically.
When purchasing customs declaration software, it is necessary to distinguish the types of enterprises (foreign trade or production enterprises). Among them, after purchasing the software and successfully installing it, the manufacturing enterprise should contact the management department of the tax refund branch office (tel: 83750924 or 837509 12) or the person in charge of export tax refund in the county bureau in time, so that we can identify the enterprise as tax-free and collect relevant tax collection and exemption data.
★★★★ Precautions for upgrading application software: Due to changes in tax refund management requirements, application software needs to be upgraded and optimized; After the tax refund rate is adjusted, the system code base needs to be updated accordingly; Therefore, enterprises should often log on to the website of "Nanjing Qingtian Technology Co., Ltd.", a software development unit, to learn about the upgrade information.
Three. Confirmation of export sales revenue
The export enterprise shall confirm the realization of sales revenue when the goods are actually declared for export, the bill of lading is obtained and the documents are handed over to the bank, and the production enterprise shall also reflect the export revenue that has been reduced or exempted in the current VAT tax return. Export enterprises must go to the local tax authorities to obtain special invoices for export commodities in Huai 'an City, Jiangsu Province (for export only) as official vouchers for accounting and declaration.
Four. Export duty-free declaration
(1) Tax returns of production enterprises
1, data entry in tax refund declaration system
Tax exemption declaration: two forms need to be entered: tax exemption detailed data table and feed processing deduction detailed table.
(1) Before the VAT tax declaration, the production enterprises that have been identified as tax-free credit and tax refund must also use the tax-free credit and tax refund declaration system to declare the tax-free export details, and import the generated tax-free data into the VAT tax declaration system. If the enterprise has no export income in the current month, it must make a "zero declaration" of tax exemption, and it does not need to enter tax exemption data during operation, and directly generates electronic data (gap).
(2) When the tax-free detailed declaration is entered, it is mainly in tabular form, which is divided into invoice part and customs declaration part, that is, each invoice needs to be entered with the corresponding customs declaration (if there is an export agent certificate, the customs declaration number is not required), otherwise the tax-free declaration information cannot be generated. Financial personnel can obtain the export declaration information corresponding to the invoice from the enterprise declarant or the agent declarant (at the time of export declaration, not when the customs examines the return documents), so the financial department must cooperate with the business or customs declaration department to obtain the relevant information in time. (Some information can also be obtained from the "Port Electronic Law Enforcement System")
(3) Input the debit note for feed processing,
★ Matters needing attention in tax exemption declaration:
1. If the enterprise has no export income in the current month, it must make a "zero declaration" for tax exemption, and directly generate tax exemption electronic data without entering tax exemption data during operation; The detailed declaration of deduction for feed processing shall be implemented according to the regulations, that is, if the Tax Refund Authority has obtained the Tax Exemption Certificate for Feed Processing Trade and the Tax Exemption Verification Certificate for Feed Processing Trade, enter relevant information, otherwise enter 0. After the electronic data is generated, it will be imported into the VAT tax declaration system.
2. When the export duty-free declaration is made, the transportation fee, insurance premium and commission are all negative numbers, and the negative numbers are not tax deductible.
2. Data related to tax-free income are reflected in the declaration form.
After the tax exemption data is imported, it must also be reflected in the VAT tax return of the current month. Among them, "export sales" corresponds to "export goods sales" in column 7 of the VAT tax return; If there is a difference between the tax rate of export products and the tax refund rate, in addition to the export sales, the VAT tax return must also reflect that "the export goods shall not be deducted from the input tax", and the corresponding VAT tax return (Table 2) is attached with column 18;
★ Matters needing attention in the confirmation of income amount:
1. The recorded amount of export sales revenue should be based on the FOB price, and be included in foreign transportation, insurance, commission and other expenses. The expenses incurred in exporting goods at a price other than the FOB price shall be deducted from the sales revenue.
Entrust foreign trade agents to export goods with the same amount as self-export, and the agency fees paid to foreign trade enterprises shall be regarded as the sales expenses of export products, and the sales income shall not be offset.
★ Duty-free declaration for processing business of production enterprises.
(2) Tax-free declaration of foreign trade enterprises
1. You don't need to use the tax refund declaration system to enter tax exemption information (different from the production enterprise).
2. Data related to tax-free income are reflected in the declaration form.
V declaration of export tax rebate
(1) Time limit for declaration: the export production enterprise shall apply to the tax refund department for tax refund (exemption) four months from the date of declaration of goods for export 15 (subject to the export date indicated in the customs declaration). If a foreign trade enterprise declares export tax rebate after June 5438+ 10/2008, the deadline for declaring export tax rebate will be adjusted to the deadline for the first VAT tax declaration period after 90 days from the date when the goods are declared for export (subject to the export date indicated in the export tax rebate declaration form). (Guoshuihan [2007] 1 150)
If it is impossible to apply for tax refund on schedule due to special circumstances, a written application for extension of tax refund declaration must be submitted to the tax refund authority before the prescribed time limit for tax refund declaration, and the extension of tax refund declaration shall be handled after approval. If the overdue declaration is not approved, or overdue, or overdue, but the tax refund organ no longer accepts the declaration, it shall be regarded as domestic sales tax.
(2) Relevant provisions on the declaration of deferred tax refund:
1. Export enterprises must apply for extension within the prescribed time limit for tax refund declaration;
2. Application materials: application report for extension of declaration, copy of export declaration form and specific instructions; Electronic data;
3. Time limit for extension of tax refund declaration: from the date of approval, the longest period shall not exceed 3 months.
(3) Export tax refund service-early warning reminder of tax refund declaration
(4) Provisions on the declaration of tax refund by production enterprises:
(1), declaration requirements: after all documents are complete, electronic data will be generated in the tax refund declaration system to declare tax refund. The reporting period is before 15 every month;
(2), tax refund declaration entry
● Detailed export data (input according to the export declaration form)
● Tax summary data (period)
★ 13 tax refund declaration
(3) Application materials submitted:
● Summary declaration form and electronic data of export goods of production enterprises;
● Detailed declaration form and electronic data of export tax rebate of production enterprises;
Application form and electronic data of duty-free import processing trade of production enterprises;
● Summary table and electronic data of value-added tax payment of production enterprises;
● Export goods declaration form (tax refund form)
Foreign exchange income verification form (tax refund form) (B-type enterprises do not need to provide it) (after April 2008 1, the verification form will no longer be provided when applying for export tax refund)
●
Notice of State Taxation Administration of The People's Republic of China on Forwarding Jiangsu, Sichuan and Shandong Provinces on Exempting from Providing Paper Verification Forms for Export Tax Refund [2008] 149.
● Special invoice for export commodities in Huai 'an City, Jiangsu Province (for export only) (collected from local tax authorities)
(8) export agent certificate (export agent);
(9)● Act as an export agreement or contract (for export);
(5) Provisions on the Declaration of Tax Refund (Exemption) of Foreign Trade Enterprises
1. Invoice authentication: You must go to the local competent tax authorities for authentication within 30 days after obtaining the special VAT invoice;
2. Declaration time: After the documents are complete, you can declare the tax refund in the declaration system, and you can declare it in batches several times a month;
3, tax refund declaration data entry:
● Purchase detailed data
● Export detailed data
● Input and output related data (unnecessary)
(4), the declaration form should be submitted
& lt 1 & gt； Summary declaration form for export tax rebate of foreign trade enterprises;
& lt2> "Customs Declaration Form for Foreign Trade Enterprises to Purchase Export Goods", with value-added tax and consumption tax declared separately;
& lt3> List of tax refund declaration for export goods of foreign trade enterprises, and the value-added tax and consumption tax shall be declared separately;
& lt4> The list of export goods declared by foreign trade enterprises, and the value-added tax and consumption tax shall be declared separately;
The above-mentioned tax refund declaration form must be declared to the tax refund authority through the electronic data generated by the "tax refund (exemption) declaration system for export goods of foreign trade enterprises"
(5) Tax refund certificate shall be submitted when tax refund declaration is made.
● Export certificate
(1) declaration form for export goods (special form for export tax refund);
(two) the verification form of export proceeds (special form for export tax refund) or the certificate of long-term foreign exchange income; (After April 2008 1, the verification form will no longer be provided when the export tax rebate is declared. )
(3) export invoices for export goods; ?
(4) export goods certificate and export agreement (contract);
⑤ Other export tax refund declaration materials required by the tax authorities.
All original vouchers must be bound in the order of corresponding declaration forms.
● Purchase voucher:
① Special VAT invoice (deduction).
(2) Export tax rebate purchase batch declaration form;
③ The customs of imported goods collect VAT payment vouchers.
(4) Other export tax refund declaration materials required by the tax authorities.
(6) Relevant tax refund declaration materials.
1, purchase and export details entry
2. Tax summary data entry (period)
3. Pre-declaration
4. Pre-trial feedback, inspection and adjustment (revision or selection)
5, print the customs declaration form, generate the electronic data of the formal customs declaration form,
Step 6 make a statement
At present, online declaration is implemented, and the declaration data is automatically read into the tax refund information management system from the internet, and online declaration can only be made once. If the data is wrong, you need to re-quote.
★ Precautions for tax refund declaration:
1. If the tax refund cannot be declared on schedule due to special reasons, an application for extension of tax refund declaration must be submitted in advance and submitted to the tax refund authority for examination and approval.
2. At present, online tax refund declaration is implemented, and the declaration data is automatically uploaded to the tax refund information management system of the organ from the Internet, and online declaration can only be carried out once. If the data is wrong, it is necessary to cancel the declaration and re-enter the correct data, and then submit the electronic data to the tax refund authority for manual reading.
3. Special reminder for tax refund data entry:
(1) When entering the customs declaration number, take the customs declaration number+9 digits after the article number (00 1, 002,003, etc. );
(2) When the export invoice number is entered, it must be consistent with the invoice number at the time of tax exemption declaration (the export invoice number received by the tax authorities);
(3) The period of tax refund declaration is the same as that of current VAT declaration, for example, in June 65438+ 10/March 7, the tax refund declaration period is 200709; When entering the tax summary table, take the data of the VAT tax return for the period of 200709;
(4) For the specific input method of tax refund data, please refer to the Operation Manual of Tax Refund (Exemption) Reporting System for Export Goods of Production Enterprises.
4, after the audit of the tax refund declaration data back to the enterprise to save, must designate a special person to keep, in principle, by the financial personnel to keep; Data should be kept for 10 years.
5. Because the tax refund audit system must compare the export information declared by the enterprise with the electronic information of the export declaration form submitted by the enterprise through the China electronic port, the enterprise must submit the customs declaration data in time after obtaining the tax refund copy of the export declaration form (see Article 8 of the fourth category policy for the specific submission method).
(7) Measures for the Administration of Tax Exemption for Small-scale Taxpayers
Reminder: Data processing of export declaration form
According to the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), customs declaration information must be used for tax refund approval. For enterprises, the export declaration data need to be processed as follows:
1. After the goods are declared for export, the enterprise should log on to the website "China Electronic Port" (website: www.chinaport.gov.cn) in time, enter the "export tax rebate" subsystem, and conduct "customs clearance information inquiry". After inquiring about the customs clearance information, the enterprise can obtain the paper customs declaration form of export goods from the customs at the place of declaration in time, and the customs clearance information can be used for "entry of tax exemption details" to declare export tax collection and exemption.
2. Data submission. In the "data submission" menu, query the electronic information of the customs declaration form, check it with the contents of the paper export goods declaration form, and "submit data" after checking it correctly. The above data will be used by the tax refund authority to review the tax refund.
Examination and approval of export tax refund for intransitive verbs
1. The competent tax refund authority accepts the tax refund declaration materials and electronic data of export enterprises, reviews them within 5-7 working days after the internal declaration materials are handed over, and issues the approval form (production enterprise) after being approved by the leaders.
2, the new enterprise tax rebate:
For new export enterprises and small export enterprises whose tax refund review period is 12 months, the tax exemption, credit and tax refund shall be calculated respectively according to the unified monthly calculation method for export goods during the review period. The tax authorities can go through the formalities of tax exemption and tax offset according to the existing regulations, and will not refund the tax refund for the time being. For small export enterprises, the accumulated monthly tax refund can be handled once in the following year 1 month; The tax refund for a newly-established export enterprise shall be refunded to the enterprise at one time in the next month after the expiration of the tax refund examination.
Seven, receive the notice of examination and approval of tax refund
Under normal circumstances, production enterprises can receive the Notice of Approval for Tax Refund (Exemption) of Export Goods of Production Enterprises at the beginning of the next month after the tax refund declaration, and handle relevant accounts according to the contents of the notice.
Eight, for export tax rebates.
After paying the tax, please go to the tax refund organ (the county where the local administration belongs) in time to receive the "Income Refund Book".
Note: If there are new policies and regulations, the new regulations shall prevail.