1. The serial number or record number arranged after the tax refund organ accepts the application form for tax refund (exemption) of export goods, and the new office will not fill it in first.
2. The name and place of business of the operator shall be filled in according to the full name and business/domicile of the enterprise registered in the business license.
3. The customs code shall be filled in according to the customs registration code in the customs registration certificate (10 digits).
4. Pinyin mnemonics are not necessary.
5. The domicile shall be filled in according to the address on the national tax registration certificate.
6. Taxpayer identification number The tax name on the national tax registration certificate.
7. The tax credit rating shall be filled in according to the tax credit rating recognized by the competent tax authorities, and those that have not been assessed shall not be filled in.
8. If the taxpayer type belongs to general taxpayers or small-scale taxpayers, tick the corresponding brackets.
9. The registration type is filled in according to the registration type on the national tax registration certificate, and the code and text are as follows:
100 domestic enterprises 1 10 state-owned enterprises 120 collective enterprises
130 joint-stock cooperative enterprise 140 joint venture 14 1 state-owned joint venture.
142 collective joint ventures 143 state-owned and collective joint ventures 149 other joint ventures.
150 limited liability company 15 1 wholly state-owned company 159 other limited liability companies.
160 joint stock limited company 170 private enterprise 17 1 private enterprise.
172 private partnership 173 private limited liability company 174 private limited liability company.
190 other enterprises 200 hong kong, Macao and Taiwan funded enterprises 2 10 joint ventures (hong kong, Macao and Taiwan funded enterprises) 220 cooperative enterprises (hong kong, Macao and Taiwan funded enterprises) 230 wholly-owned enterprises in hong kong, Macao and Taiwan.
240 Hong Kong, Macao and Taiwan Investment Co., Ltd. 300 foreign-invested enterprises
3 10 Sino-foreign joint ventures 320 Sino-foreign cooperative enterprises 330 foreign-funded enterprises
340 joint-stock companies with foreign investment 350 foreign enterprises 35 1 resident representative offices of foreign enterprises
352 Providing labor services and contracting engineering operations 353 Payment unit withholding withholding income tax 354 International transportation income
359 other 400 individuals 4 10 individual industrial and commercial households 420 individuals in partnership 900 others
10. Industry ownership code and text 0 1- cereals, oils and foodstuffs 02- native products 03- textiles and garments 04- medical care 05- light industry technology 06- metallurgy and minerals 07- electromechanical products 08- petrochemical 09- building materials 10- sports culture 90- others; (single choice).
1 1. The budget level and subordinate relationship must be filled in according to one of "central", "provincial", "prefecture (city) level", "district (county) level" and "township level".
12. The registration number of a foreign trade operator shall be consistent with the registration number of a foreign trade operator or the Qualification Certificate and Approval Certificate.
Please note: don't change the format and content of the form, or you will have to fill it out again. Fill in the form carefully according to the instructions (especially in bold). If there is no explanation, you don't need to fill it out. If there is any mistake, it needs to be reprinted.
13. Operator type: foreign trade operators who have the ability to produce export products should fill in "production enterprise" and foreign trade operators who have no production capacity should fill in "commercial enterprise".
14. Industrial and commercial registration, legal person name and registered capital shall be filled in according to the relevant contents of industrial and commercial registration, and "registered capital" shall be capitalized.
15. Account Bank and Account Number Fill in the basic account number of the enterprise and the account bank as the account number for receiving tax refund. Please use the full name of the bank.
16. The operator authorizes the taxpayer to fill in the information of the taxpayer who is authorized to handle the tax refund (exemption) for export goods.
17. The competent foreign exchange administration shall fill in "Guangxi Branch of the State Administration of Foreign Exchange"
18. The calculation method of tax refund has been recognized as the general taxpayer of value-added tax, and foreign trade operators who have the ability to produce export products choose the tax refund exemption method for production enterprises; Foreign trade operators who are recognized as general taxpayers of value-added tax and have no production capacity choose the tax refund method of foreign trade enterprises; Foreign trade operators who are small-scale VAT taxpayers should choose the tax exemption method for small-scale taxpayers. The calculation method of tax refund (exemption) for specific enterprises is determined according to the current national policies and regulations.
19. Calculation method of tax refund for input processing. Enterprises managed by "tax exemption and refund for production enterprises" must choose one of "actual consumption method" and "procurement method" for the calculation of "no tax exemption and refund" for imported processing trade export goods.
20. Paper document declaration method "on-site declaration" means that taxpayers directly declare the tax refund (exemption) of export goods to the competent tax authorities with relevant information and vouchers, and tick the corresponding brackets. "Mail declaration" has not been realized for the time being, please don't change it.
2 1. Electronic data declaration method "door-to-door declaration" means that taxpayers use floppy disks to directly submit the electronic declaration data of tax refund (exemption) of export goods to the competent tax authorities, and tick the corresponding brackets; "Remote declaration" has not been realized for the time being, please do not change it.
22. For the attached documents, fill in the name of the information attached to the qualification application and tick √ in the corresponding brackets.
Two, for the "export goods tax refund (exemption) form" must be attached to the information and requirements:
(1) Export enterprises (general taxpayers)
1. The written application of the enterprise can be omitted if there is nothing else to explain.
2, "foreign trade operators for the record registration form" or "People's Republic of China (PRC) import and export enterprise qualification certificate" or "China
Approval certificate of foreign-invested enterprises (Taiwan, Hong Kong, Macao and overseas Chinese)
3. Certificate of customs declaration and registration of the consignee and consignor of import and export goods.
4, industrial and commercial business license (copy)
5, the national tax registration certificate (copy)
6, the general taxpayer identification form
7. Basic bank account certificate (account opening permit)
8. The Application Form for Tax Refund (Exemption) of Export Goods filled out by the enterprise is in duplicate (printed after filling in, signed by the legal person and stamped with the official seal) and a USB flash drive with the data filled in this form.
Requirements: the above 2-7 items must be accompanied by originals and photocopies (with official seals);
(The application and photocopy require A4 paper, which can reduce readability. )
(2) Export enterprises (small-scale taxpayers (including self-employed)) do not need to attach the above item 6, and the requirements are the same as above.
(3) Other information: (1) For production enterprises (including self-employed individuals of production nature) without export business qualification, provide the first export agency agreement signed with the agent and the production capacity certificate; There is no need to attach the above 2 or 3 items.
(2) The written application of the tax refund department code provided by the department can be changed only after it is approved by the tax refund department;
(3) if there are branches, provide the list of branches and their tax registration certificates (photocopies), the approval documents and articles of association approved by the relevant competent authorities for the establishment of branches;
Three. Precautions and related regulations
(1) Note: 1. Export enterprises can only apply for tax refund (exemption) after the goods are declared for export through the corresponding software. Relevant business documents and declaration software can be inquired and downloaded from "China Export Tax Refund Advisory Network".
2. The written report and application for tax refund (exemption) of export goods submitted by export enterprises to our bureau shall indicate the customs code, taxpayer identification number and contact telephone number (in the lower right corner).
3. The confirmation of tax refund (exemption) for export goods shall be subject to a regular inspection system. In June every year, taxpayers go through the inspection formalities with the relevant documents and materials to the inspection organ (see the notice of State Taxation Administration of The People's Republic of China Tax Refund Department for details).
(two), in violation of the provisions of the time limit and the relevant provisions:
4. Guo Shui Fa [2005] No.51stipulates that:
After the taxpayer has gone through the filing and registration in accordance with the Foreign Trade Law of People's Republic of China (PRC) and the Measures for the Registration of Foreign Trade Operators of the Ministry of Commerce, if a production enterprise without export business qualification entrusts the export of its own products (including products deemed to be self-produced), it shall, within 30 days from the date of filing and registration or signing an export agency agreement, apply to the local competent tax refund authority (prefecture-level State Taxation Bureau) for tax refund (exemption) on export goods. Taxpayers who fail to apply for tax refund (exemption) for export goods within the prescribed time limit shall be punished by the tax authorities in accordance with the provisions of Article 60 of the Law of People's Republic of China (PRC) on Collection and Administration. (that is, it shall be ordered to make corrections within a time limit and may be fined up to 2,000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 10000 yuan shall be imposed. )
The competent tax refund authority shall, within 30 days from the date of accepting the taxpayer's application for tax refund (exemption) for export goods, issue a Confirmation Letter for Tax Refund (Exemption) for Export Goods to taxpayers who meet the recognized conditions. Those who do not meet the conditions for tax refund (exemption) of export goods shall not be accepted or returned to taxpayers for correction within a time limit.
Where the items in the Confirmation of Tax Refund (Exemption) for Export Goods are changed, the procedures for changing the Confirmation of Tax Refund (Exemption) for Export Goods shall be handled at the original recognition authority within 30 days from the date of change. If it is necessary to renew the export goods tax refund (exemption) confirmation form, the original confirmation form should be recovered and cancelled. Taxpayers who have gone through the identification procedures, such as bankruptcy, dissolution, cancellation and other matters that should be terminated according to the current export tax refund (exemption) policy, should go through the cancellation procedures of tax refund (exemption) identification at the original identification organ in time. After going through the cancellation procedures of tax refund (exemption) for export goods, the export goods will no longer be subject to tax refund (exemption). Taxpayers who fail to apply for changing or canceling the tax refund (exemption) for export goods within the prescribed time limit shall be punished by the tax authorities in accordance with Article 60 of the Law of People's Republic of China (PRC) Municipality on Collection and Administration. (that is, it shall be ordered to make corrections within a time limit and may be fined up to 2,000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 10000 yuan shall be imposed. )
5. Guo Shui Fa [2004] No.64 stipulates that an export enterprise shall apply to the tax refund department for tax refund (exemption) of export goods within 90 days from the date when the goods are declared for export (subject to the export date indicated in the export tax refund declaration form, the same below). If the declaration is not made within the time limit, the tax refund (exemption) declaration of the export goods will not be accepted unless it is otherwise stipulated for special reasons and approved by the tax authorities at or above the prefecture level (an application for extension of declaration should be filed 7- 10 days before the 90-day deadline). The declaration is accepted after the end of the declaration period, and the supplementary notice changes this period to the first deadline of the declaration period after 90 days.
6. According to Guo Shui Fa [2006] 102, unless otherwise stipulated, an export enterprise shall apply to the competent tax authorities for issuing a certificate of export agent within 60 days from the date when the goods are declared for export, and hand it over to the entrusted export enterprise in time. Due to special reasons such as incomplete information, the export agency enterprise cannot apply for issuing the export agency certificate within 60 days, and the export agency enterprise shall put forward reasonable reasons in writing within 60 days of export, and may postpone the application for issuing the export agency certificate for 30 days after being approved by the tax authorities at or above the prefecture level.
7. Guo Shui Fa [2007] 123 provides tax-free declaration and electronic declaration data when handling VAT tax declaration with the competent tax authorities. And within four months from the date of declaration of export goods, apply for tax-free write-off declaration of export goods in each declaration period, and submit the electronic declaration data of tax-free write-off of export goods at the same time.
8. Guoshuihan [2004] No.955 stipulates that the tax refund (exemption) for export goods can only be handled according to the regulations after the tax refund (exemption) for export goods is confirmed.