Export enterprises should pay special attention to the declaration procedures and time concepts when handling export tax rebates to avoid losses. Export enterprises should pay attention to four time limits when handling export tax rebates:
One is "30 days". After purchasing export goods, foreign trade enterprises should promptly ask suppliers for special VAT invoices or ordinary invoices, which belong to anti-counterfeiting and tax-controlled VAT invoices, and must go through the authentication procedures within 30 days from the date of invoicing.
The second is "90 days" Foreign trade enterprises must go through the formalities of export tax refund declaration within 90 days from the date of goods declaration and export, and production enterprises must go through the formalities of tax exemption declaration within 3 months from the date of goods declaration and export.
The third is "180 days". The export enterprise must provide the local competent tax refund department with the verification form of export proceeds (excluding long-term foreign exchange income) within 180 days from the date of goods declaration and export.
The fourth is "3 months". If the paper-based tax refund certificate for export goods of an export enterprise is lost or the contents are filled in incorrectly, it can be reissued or changed according to the relevant regulations. The export enterprise can apply to the tax refund department for an extension of the declaration of tax refund (exemption) for export goods within the declaration period, and can postpone the declaration for three months after approval.
Special tax payment book and tax split sheet
(a) whether the payer's official seal or financial seal is affixed, whether there is a special tax seal of the payer's tax department, and whether there is a bank (treasury) signature;
(2) Whether the statutory tax rate and collection rate are correct;
(three) whether the invoice number indicated in the payment book is consistent with the corresponding special VAT invoice (deduction) number;
(4) Whether the product name, quantity, amount and unit of measurement are consistent with the special VAT invoice;
(five) whether the taxpayer identification number and customs code in the special tax payment book (export goods) are consistent with those indicated in the special VAT invoice and the customs declaration form for export goods;
(six) a payment book (for export goods) can only fill in five special VAT invoice numbers in the sales invoice number column;
(seven) according to the requirements of electronic management, the special payment book can only fill in three columns at most;
(eight) if the items listed in the payment book are wrong, they shall not be changed in the original payment book, and the tax authorities where the payment book is located shall issue a certificate of correction;
(9) Whether the amount in the split sheet is correct;
(ten) other requirements stipulated by the General Administration and the Provincial Bureau.
Special VAT Invoice (Deduction)
(1) Whether to stamp the special invoice seal;
(two) the computer version of the special VAT invoice, whether it has been certified by anti-counterfeiting and tax control (except for the password-free area);
(three) whether the name of the sales unit is consistent with the name of the supplier in the payment book;
(four) from tax fraud areas (Shanwei City, Guangdong Province: Lufeng, Luhe, Haifeng; Shantou City, Guangdong Province: Chaoyang, Chenghai and Nan 'ao; Jieyang City, Guangdong Province: Jiedong, Jiexi and Puning; Chaozhou City, Guangdong Province: Chaoan, Raoping) Whether the manufacturers purchase goods separately;
(5) Handwritten VAT invoices issued after July 1 2003 will not be recognized except for small-scale taxpayers replaced by tax authorities;
(six) other requirements stipulated by the General Administration and the provincial bureau.
Export invoice for export goods
(1) Whether the legal representative of the export enterprise has signed or sealed it;
(two) whether the goods issued on the invoice are consistent with the customs declaration;
(3) Other contents to be implemented in accordance with foreign trade finance regulations.
Key audit contents
(a) whether to affix the financial seal or official seal of the export enterprise unit;
(2) Whether the foreign currency amount indicated in the sales subsidiary ledger is consistent with the foreign currency amount in the export invoice, verification form and customs declaration;
(3) Other contents that should be implemented in accordance with the provisions of the foreign trade finance and tax law.
paper for verification of export earnings
(1) Whether to affix the seal of "Hubei Branch of the State Administration of Foreign Exchange has been written off" by the foreign exchange administration department;
(two) whether it is consistent with the verification number indicated in the customs declaration.
customs declaration
(a) whether the manufacturer or delivery unit indicated on the customs declaration is consistent with the supplier on the payment book;
(2) Whether to affix the customs inspection seal;
(3) Whether the name and quantity of the goods indicated on the customs declaration are consistent with the payment book or the split bill and the special invoice;
(four) other contents that should meet the requirements of the customs declaration management of export goods.
Ibid., vol. vii
(1) Whether the declaration of association number is correct;
(two) whether the data is accurately reported as required, and whether it is consistent with the attached original documents;
(3) Whether the seal and signature of the Summary Declaration Form are complete;
(four) whether the data in the Summary Table and Schedule are consistent with the electronic data of the floppy disk;
(five) other contents that should meet the requirements of electronic management of export tax rebates.