Several elements of export tax rebate include
I. Taxation
1, VAT
2. Consumption tax
According to the current policy, China's export tax rebate (exemption) is limited to the scope of value-added tax and consumption tax in indirect taxes.
Second, the enterprise scope
1. Have the right to operate import and export (if not, entrust an enterprise with the right to operate import and export to export).
2, tax refund qualification for the record (tax authorities, tax refund authorities)
Three. Scope of goods
1, which definitely belongs to value-added tax and consumption tax.
You must make financial accounts.
You must declare your departure and have the electronic information of the customs declaration form.
Note: Paperless enterprises do not need to obtain the customs declaration form (Coptis chinensis), but the port of departure business must be obtained.
4, foreign exchange collection (four types of enterprises)
(Recommended reading: How to deal with the export tax rebate of foreign trade enterprises? )
Fourth, the tax basis.
1, general trade:
The tax basis for VAT refund (exemption) of goods exported by foreign trade enterprises (except goods commissioned for processing, repair and replacement) is the amount indicated in the special VAT invoice for the purchase of export goods or the customs value indicated in the special payment book for customs import VAT.
2, feed processing:
The tax basis for VAT refund (exemption) of export goods commissioned by foreign trade enterprises is the amount indicated in the special VAT invoice for processing, repairing and repairing expenses. Foreign trade enterprises entrust raw materials used for processing, repair and replacement (except imported materials processed by customs bonded) to production enterprises for processing, repair and replacement, and the entrusted production enterprises issue invoices for processing, repair and replacement expenses.
Note: Entrusted processing means that foreign trade enterprises import materials and parts from overseas in the form of processing trade, allocate them to manufacturing enterprises engaged in processing business free of charge, pay processing fees to the manufacturing enterprises after the products are processed and repurchased, and apply for tax refund with the processing fee invoice issued by the manufacturing enterprises after re-export.
Verb (abbreviation of verb) declaration basis (certificate)
1, electronic information of export goods declaration form
2. Export invoice (proforma invoice/VAT ordinary invoice)
3. Special VAT invoice
4, bank settlement memo (four types of enterprises)
Time limit for reporting intransitive verbs
During the period from the next month of the export date to April of the following year, collect all relevant vouchers to declare tax refund.
Declare tax exemption next month after the deadline.
If it is overdue again, it will be regarded as domestic sales (tax payment)
According to the provisions of Articles 5 and 6 of the document (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2065438+24, 2002), foreign trade enterprises should collect all relevant documents from the date when the goods are declared for export (subject to the export date in the "Export Tax Refund Special" declaration form for export goods) to the VAT tax declaration period in April of the following year, and apply to the competent tax authorities for exemption and refund of VAT and consumption tax on export goods (foreign trade enterprises). Overdue, the enterprise shall not declare tax exemption and tax refund.
According to the provisions of Article 3 of the document (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2015 No.88), the zero-rate VAT taxable service provider may, after receiving all relevant documents, declare the tax refund (exemption) to the competent national tax authorities during the tax declaration period from the next month of financial sales income to April of the following year; Failing to declare (can) within the time limit, no longer declare according to tax refund (exemption), but declare according to tax exemption; If the tax exemption is not declared within the specified time (June), the value-added tax shall be paid according to the regulations (deemed as domestic sales).
Seven. Declaration place
Usually, it is the tax authority in charge of taxation where the enterprise is located and the tax authority in charge of export tax rebate.
For reference only, I wish all the best and hope to adopt it.