1. Preparation of declaration form: First, you need to prepare a VAT refund declaration form, fill in the declaration period, tax refund amount, tax refund reasons and other information, and affix the official seal of the company.
2. Preparation of relevant materials: It is necessary to prepare special VAT invoices, purchase and sale contracts, customs clearance certificates for imported goods, customs declarations, customs export certificates and other relevant materials to prove the legality of tax refund.
3. Online declaration: upload the completed declaration form and scanned copies of relevant materials to the VAT declaration system for online declaration.
4. Review of tax refund: The tax bureau will review the application, and after it is approved, the tax refund will be credited to the account designated by the enterprise.
The information required to apply for VAT is as follows:
1. Enterprise business license: the original and photocopy of the enterprise business license are required.
2. Tax registration certificate: the original and photocopy of the enterprise tax registration certificate are required.
3. Bank account opening license: the original and photocopy of the enterprise bank account opening license.
4. Financial statements: Financial statements of the enterprise are required, including balance sheet, income statement and cash flow statement.
5. Relevant certification materials such as contracts and invoices: It is necessary to provide relevant certification materials such as contracts and invoices of the enterprise to prove the business scope and sales situation of the enterprise.
To sum up, before applying for tax refund, we must ensure that the enterprise meets the conditions and regulations of tax refund and prepare the application materials in strict accordance with the requirements, so as not to affect the success of the tax refund application.
Legal basis:
Article 14 of the Individual Income Tax Law of People's Republic of China (PRC)
The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a personal income tax return for withholding shall be submitted to the tax authorities. Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.