Preparation before entry: first sort out the export invoices, and check them with the export invoices recorded in the current export sales ledger to determine the export invoices that should be declared tax exemption and tax refund in the current period. The export invoice used by the import and export department for customs declaration is in duplicate, one as the basis for recording the sales ledger and the other as the certificate for declaring tax exemption and tax refund. When making financial entries, the accounting exchange rate should be indicated on the export invoice as a certificate to declare tax exemption and tax refund, and the tax exemption and tax refund should be recorded at this exchange rate; Accounting audit formula: current export invoice amount+current book adjustment amount = current VAT tax return in column 7 of this month.
The above is the starting point and source of tax-free management, and it is also the key to avoid the problem that the export goods are not recorded in time. It is not only unnecessary but also harmful to record foreign exchange in the foreign exchange sales account when collecting foreign exchange. Every year, after new export enterprises export goods, the declaration is overdue due to untimely entry and chaotic management. Not only do they not enjoy tax exemption and tax refund, but some of them are regarded as domestic sales tax payment.
Then, on all export invoices that should be declared tax-free in the current period, the number of the virtual export declaration form is numbered one by one (the rule is 6-digit declaration period +3-digit sequence number +3-digit item number, such as 20060 100 1, 20060 100200 1 etc. In order to simplify the entry, an export invoice can only be virtualized into a record, regardless of the future customs declaration status. ), the verification form number (the rule is 6-digit reporting period +3-digit serial number, such as 20060900 1, etc. ), and the certificate number of the exported goods (the rule is 6-digit reporting period +4-digit serial number +2-digit project number, such as 2006 1000 1065438). It is very expensive to check the real customs declaration number and commodity code. If it is not accurate, it is no different from the virtual one. In addition, it is unlikely that all exports can get customs declarations in the current period.
Export invoice is the basis of bookkeeping, and it is one of the documents of customs declaration and declaration of tax exemption and tax refund. Therefore, we should pay enough attention to management.
After completing the above work, you can operate in the menu of "Export Goods Detailed Declaration and Entry". Note: The "Incomplete Certificate Mark" of all Class C enterprises will be entered in BH; All the items of "incomplete documents" in the certificate of export goods should be D.
Book adjustment in this period (including deduction of freight and miscellaneous fees, refund, etc.). ) also in the "export goods detailed declaration entry" menu. The virtual rules of the customs declaration number and the verification form number are entered according to the declaration year plus the serial number 900 (for example, 20060 19000 1 20060 1900). Note that the entry of "incomplete documents" in the "export invoice number" is all blank (meaning that it is regarded as the current export collection, and participation in the current period is exempted.
The current export foreign exchange collection (generally unable to collect foreign exchange because there is no information or the original documents are not available) is also operated in the "Export Goods Detailed Declaration and Entry" menu. Please note that the "Incomplete Documents" entries are all blank. If no information is found in the preliminary examination, the application materials shall be revoked first; Then click "detailed declaration and entry of export goods", click "modify", add "incomplete document sign BH" and save it.
The form generated from the above basic data is "List of Export Goods Exempted from Credit and Tax Refund for Production Enterprises (√)", which is automatically generated by the system and does not need to be entered or modified.
Pay attention to the accounting requirements related to this link: if the tax rebate rate of export goods of the production enterprise is inconsistent with the tax rate, the accounting entries for the transfer of input tax should be made in synchronization with export sales during daily accounting, and reflected in the column (2) 18 of the VAT tax return.
Input tax transfer-out calculation formula:
Business tax reduction * tax rate difference-inevitable offset in previous period-inevitable offset in current period = a
1. When a > 0, A is the data of "no tax reduction (exemption)" in the current period, and the input tax is transferred out for accounting treatment (correct practice); If the input tax has not been transferred out of the accounting treatment (this is wrong), it will be out of sync with the relevant contents of the tax exemption and refund declaration summary table; .
2. When a
When the export enterprise's sales amount of tax exemption and refund for current documents is less than (sea freight+return goods+other negative current book adjustments+handling the tax exemption certificate for import processing trade), the accounting treatment shall be carried out according to the above "correct practice". Keep the enterprise account book, column 18 of Schedule II of the VAT tax return, the VAT tax return entered by the tax-free declaration system, the tax-free declaration summary table automatically generated by the tax-free declaration system, the electronic tax return of the tax-refund audit system and the tax-free declaration summary table of the tax-refund audit system synchronized.
According to the characteristics of the tax exemption and refund declaration and review system, if the total amount of input tax transfer in an accounting month is negative, no accounting entries are generally made, and the negative difference is reserved for the next month to be offset in the input tax transfer.
Second, check whether the export sales determined in the current period (note: refers to the reporting period, such as 0 1 month in 2006, the same below) are correct.
When collecting basic data, if the entered exchange rate mantissa is inconsistent with the bookkeeping exchange rate mantissa (the accounts should be correct), resulting in the difference between the current export sales volume and the book export sales volume, you can first "cancel the declaration of data" in the declaration system, find a record and directly modify the RMB amount, and then save it.
The general formula for checking whether the determined export sales are correct is: "Export goods declaration list for export goods of production enterprises (√)"/total in column kloc-0/2 = book export sales in the current period = column 7 of the current VAT tax return.
Three. Determine the sales amount of tax refund documents collected during the last export period.
After entering the current export business, you can operate the export documents of the previous issue. According to the previous export invoices (Note: refers to the export business with incomplete documents that have been declared to the tax refund authorities, such as 20060 1, 2006 1 1, etc. , the same below), collect the corresponding export goods declaration forms, verification forms and vouchers (provided by agents only), and then handle them according to the following two principles: B, they must meet the operating conditions.
1. The detailed entry is directly received with export documents (early stage). The conditions for adopting this operation are as follows: compared with the original incomplete declaration, the tax refund documents received in the last export period have not changed, or only the customs declaration number, verification list number and voucher number of export goods have changed (including virtual to real). Method: Click Basic Data Collection-Enter all export document details, and then click Modify. The period will be automatically generated by the system, and the serial number will be entered. Modify the customs declaration number, verification number and certificate number of export goods.
The form generated from the above basic data is "Declaration List of Exemption, Refund and Tax Refund for Export Goods of Production Enterprises (√) Receipt Form", which is automatically generated by the system without input and modification.
2. Use offset and re-entry: If all the tax refund documents have been collected in the last export period, the main contents such as export date, commodity code, quantity and amount have changed compared with the original declaration, or the original declaration is incomplete and the virtual customs declaration has only one item number (1), but the collected real customs declaration has multiple item numbers (multiple items), and the agent proves that there is no information that needs to be manually selected. This operation can also be used if all the tax refund documents of the last export period are collected and the main contents have not changed compared with the original declaration. The advantages of this operation method are: once there is no information or error in the pre-trial or formal declaration, it can be easily returned for modification; If there are no errors, the result is exactly the same as clicking Modify in the Detailed Entry of Received Export Documents. Therefore, it is not only a general input method, but also a safe input method.
The operation steps are as follows:
Step 1: Click Basic Data Collection-Generate Export Goods Offset Details to find this record, click the red button "Offset Export" to find "√ Do you want to collect all documents before offset", and click the small box on the left to remove √, which becomes "□ Do you want to collect all documents before offset"-this is the core step! Otherwise, after the declaration, the audit system fails and must be reworked.
Step 2: Click Basic Data Collection-Export Goods Details Declaration and Entry, and then click Add to enter the correct data, and its "Incomplete Documents Flag" must be blank (that is, it is regarded as this export).
3. One-step deduction operation is adopted for special reasons: if the export in the previous period is overdue and other reasons require tax conversion, and negative deduction is required in the current period, the corresponding deduction record can be automatically generated through this function.
Through the operation of "one" or "one" and "three", click "tax exemption and refund declaration/generate detailed declaration data" to generate a floppy disk containing detailed declaration data (such as 20060 1MX).
The form generated from the above basic data is "List of Export Goods Exempted from Credit and Tax Refund for Production Enterprises (√)", which is automatically generated by the system and does not need to be entered or modified.
Zero declaration of export goods sales without detailed declaration data: it means that there is no export amount exempted from tax refund in the current month (except book adjustment in the current period), and no previous documents have been collected, and the seventh column of the VAT tax return is zero. The above-mentioned "one" or "one plus three" operations may not be performed, and detailed declaration data (such as 20060 1MX) need not be formed. Directly perform the following eight and nine operations.
Fourth, common operational errors.
1. The agency export business is entered according to the rules of self-operated export business. The export agency business must enter the voucher number of the export goods, and it is not necessary to enter the customs declaration number and verification number;
2. The "incomplete document sign" is only B or H, resulting in the lack of customs declaration number and verification number in the tax-free declaration list;
3. After the pre-examination, the system will automatically set the "Incomplete Document Flag" of the current book adjustment to B, and the incomplete export information flag will not be set through the declaration system \ declaration data processing \. Click the red button "Incomplete Information" to clear B;
Those who mistakenly believe that "the incomplete information sign of the export goods list is updated with the feedback information from the tax authorities after the pre-trial" shall be handled mutatis mutandis.
4. The record of customs declaration number, verification number, commodity code and agency certificate number is wrong or inconsistent with the regulations. For example, the customs declaration number is entered according to the "pre-entered number" instead of the "customs number"; If the "customs number" exceeds 9 digits, enter the last 9 digits; The customs declaration number is multi-code, less-code and inverted; The customs declaration number was not entered according to the rule of "9 digits+item number".
5. Collect all export documents of the previous period or the current period, and fail to enter the number of the customs registration manual in the export declaration form of import processing trade.
6. Use two methods to operate the same customs declaration at the same time. If there are three incomplete export goods documents in the customs declaration form, and the second item of goods code (or amount) is found to be wrong, the second item shall be "offset and re-recorded", and the 1 and 3 items shall be directly collected with export documents. 1, 2 and 3 should be "offset and recorded again".
7. After the detailed data and summary data are generated, the detailed data has been modified, but the summary data has not been deleted before regeneration.
8. Floppy disk generation failed, and the data is empty. The floppy disk officially declared to the national tax authorities should be checked by double-clicking the A: disk through WINDOWS. If the file size is found to be 0 or very small, it is an empty disk or a folder with no data. Let it regenerate.
The meaning of verb (verb's abbreviation) pre-trial
Pre-trial is a testing process to ensure the correctness of formal declaration, and it is also an effective means to improve the quality of declaration. It is meaningless to regard it as a form or a task.
In order to prevent the formal declaration from returning to rework after making mistakes, we must learn to check the pre-trial doubts, record the new pre-trial doubts and opinions of the tax authorities every month, and know how to deal with them. After the pre-trial, read the feedback information in the declaration system/feedback information processing/tax authorities; In the declaration system/feedback information processing/feedback information inquiry of tax authorities/feedback information inquiry of pre-trial doubts: export enterprises should not deal with reasonable doubts, and tax authorities will manually select them in the audit system; Modify, delete or consult the tax authorities to deal with input errors or unreasonable doubts, or communicate with other enterprises. If there is no "E customs data does not have this customs declaration number ()" on the customs declaration form, and the commodity code information does not match (except virtual), never make a formal declaration, and the formal declaration must be reworked.
Where the formal declaration needs to be reworked, due to time constraints, in principle, the declaration shall be made according to the incomplete documents and submitted directly to the import and export bureau.
If there is no detailed declaration data, that is, the sales volume of export goods is zero, the generated summary declaration data can be formally declared directly without pre-examination.
Six, the time of pre-trial and formal declaration should be as early as possible.
1, once the declaration is unsuccessful, there is still room for manoeuvre;
2. Centralized declaration at the end of the month, the tax department has a heavy workload (going through manual audit, electronic audit, examination and approval by the leaders of the Municipal Bureau, stamping, data decomposition, etc.), and the time is tight, so it is difficult to finish the examination; At the same time, if the enterprise does not get the returned approval form within the end of the reporting month, it will also affect the timely reconciliation within the reporting month and the accurate tax return according to the approval results next month; It also affects the enterprise's tax refund in that month.
3. The ideal time schedule is: enter the detailed declaration data at the end of the month, pre-examine it before the second day of next month, and adjust the pre-declaration data according to the pre-examination doubts; Try to make a VAT tax declaration in advance, and then enter the VAT tax declaration; The formal declaration should be made before 1 1 (not later than 15 stipulated by the provincial bureau).
Seven, the handling and formal declaration of the problems found after the preliminary examination.
65438+
2. For the two-step operation of consumption and customs re-entry, first cancel the declaration data in the declaration system, and click "Export Goods Detailed Declaration and Entry" to delete the records generated by consumption and customs re-entry.
3. If an error is found in the operation record of "Detailed Declaration and Entry of Export Goods", you can cancel the declaration data through the declaration system first, and then click "Modify" in "Detailed Declaration and Entry of Export Goods".
4. Basic data collection-"Generate export goods write-down details" did not change "√ Collect all documents before write-down" to "□ Collect all documents before write-down".
Click "Basic Data Collection-Export Goods Details Declaration and Entry" to delete the records that have generated offset and re-entered; Click "Enter all export documents in detail" to find the record, and then click the red button "Cancel the order"; Then, follow the correct procedure to operate again.
5. For other types of errors that do not belong to the above, as well as operational errors that cannot be recovered after verification by the tax authorities, just initialize the declaration system and then import the backup data of last month.
6. Can't find any information. No information in the export declaration form: if the export enterprise fails to check the electronic information of the declaration form for more than 2 days (port data submission → National Data Processing Center → State Taxation Administration of The People's Republic of China → Anhui Provincial Bureau → Wuhu Municipal Bureau, generally only 2 days) under the premise that the data submitted by the domestic electronic ports are normal, it shall fill in the Report Form of No Electronic Information in the Export Declaration Form (self-made) in time or hold a copy to the tax refund authority to check whether there is information through the internal office network in State Taxation Administration of The People's Republic of China; If there is no electronic customs clearance information at the port, you should contact the customs in time to solve it.
If there is no information on the certificate of export goods, it shall be copied to the tax refund authority for settlement.
7. If you find other problems, please consult the tax refund authority.
Eight, the value-added tax declaration shows fine entry.
The VAT Tax Return stamped by the tax authorities shall prevail, and it is generally not allowed to be changed, except that the errors entered in the previous period need to be corrected this time.
The unqualified rate of data entered by production enterprises in the declaration system "basic data collection-VAT tax declaration entry" is very high. Please carefully check the "Data Item Description" at the bottom of the "Basic Data Collection-VAT Tax Return Entry" interface of the declaration system, and enter it according to the requirements of "Data Item Description".
Nine, tax exemption and tax refund declaration summary entry
After the detailed declaration is generated during the formal declaration and the VAT tax return is entered, enter the interface of "Entry of Tax Refund Free Return Summary", click "Add" directly, and then press Enter, and the system will automatically generate the tax refund free return for the export goods of the production enterprise without entry or modification. It's useless to modify the tax audit!
If the detailed declaration or VAT tax return changes after entry, the original summary table of tax exemption, deduction and tax refund automatically generated by the system should be deleted and the operation should be repeated again.
After the above "Eight" and "Nine" operations are completed, click "Tax Exemption and Refund Declaration/Generate Summary Declaration Data" to generate a floppy disk with summary declaration data (for example, 20060 1HZ).
X. Preliminary formula for tax exemption and tax refund declaration
Whether the declaration of tax exemption and tax refund is correct can be tested by the following preliminary formula:
Book export sales in the current period = the number of this month in column 7 of the VAT tax return in the current period = the total number in column 12 of the list of tax-free export goods of production enterprises (√) = the number of this period in column 2A of the tax-free declaration summary table in the current period.
The total number in column 15 of the tax exemption declaration list (the total number of export sales multiplied by the difference of tax refund rate) is consistent with the logical relationship between the input tax transfer recorded in the book and the data attached in column 18 of the value-added tax declaration form (Table 2).
If there is any discrepancy, the tax officials of export enterprises should find out the reasons and master the solutions. Principle of solution: This book, VAT tax return and tax exemption declaration list are closely related; If the list of tax exemption and tax refund declaration is inconsistent with the book and VAT tax return, it can be reflected by the difference between column 2C and column 15C of the tax exemption and tax refund declaration summary table; The difference between column 2C and column 15C of the approved tax exemption and refund summary table will be adjusted in time in the month of approval, and the difference between column 2C and column 15C of the next tax exemption and refund summary table will be zero (except for the next increase).
XI。 The number of copies of the tax refund-free declaration form (in the following three cases: 1 copy of the VAT tax return form and the attached page information of the VAT tax return form (Table 2) shall be filed by the Import and Export Section of the Municipal Bureau; 1 declare floppy disk, and the tax service center will read the detailed and summary data in the declaration floppy disk into the tax refund audit system and return it to the enterprise; Enterprises that do not use the declaration floppy disk can use the removable U disk (folders must be established, such as 2006040 1SB instead).
(1) Zero declaration of export goods sales: it means that neither the tax-free export amount of the current month (except the book adjustment of the current period) nor all the previous documents have been collected, and the seventh column of the VAT tax return is zero. Should also be declared in accordance with the provisions, with the "tax exemption and refund declaration summary table" in 3 copies (2 for enterprises, 1 city bureau). After the tax service center stamps the acceptance seal on the summary table, it will return 2 copies of the enterprise, and the summary table 1 copy and other materials will be handed over to the Import and Export Section of the Municipal Bureau for archiving;
(2) Zero declaration of tax exemption: refers to the amount of export tax exemption in the current month, and the calculation result shows that the tax exemption is zero. 3 copies of summary table (2 copies of approved retired enterprises, and 2 copies of detailed table (approved retired enterprises 1 copy, and municipal bureau 1 copy). The tax service center accepts the approval of the import and export department of the forwarding bureau.
(three) only declare tax exemption, with reference to article second.
(4) Declaration of tax refund: refers to tax refund, or both tax exemption and tax refund. 5 copies of summary table (2 retired enterprises, national treasury 1 copy, billing basis 1 copy, municipal bureau 1 copy) and 2 copies of detailed table (retired enterprises 1 copy, municipal bureau 1 copy). The tax service center accepts the approval of the import and export department.
Export enterprises in the three counties shall declare in the county bureau, which shall report to the Import and Export Section of the Municipal Bureau for examination and approval. In addition to the above-mentioned specified copies, add 1 copy of the summary table and detailed list, and return to the county bureau for filing after being audited by the municipal bureau.
In order to facilitate timely contact and solve the problems found in the audit process, please manually fill in the contact phone number or mobile phone number on the back of the Summary of Tax Exemption and Refund Declaration. If the contact telephone number is not filled in, the person in charge of finance and the person in charge of the enterprise are not signed or sealed, the enterprise is not stamped with the official seal, and the number of copies is not enough, the tax service center will not accept the declaration.
In order to standardize, unify and facilitate signature, please use a microcomputer to automatically copy special printing paper.
Please check it carefully according to the above requirements before the formal declaration.
Twelve, the formal declaration of documents and materials binding order.
(1) Distribution list sequence: the verification form, customs declaration form, export invoice and relevant certification materials related to export are combined into a set of materials (also called "distribution list"); And so on, and then merge the next group.
(2) Printing according to the serial number of the declaration form of tax exemption for export goods of the production enterprise; Make the bound documents and materials according to the order of the declaration form to speed up the audit.
(three) to receive a unified cover from the tax refund authority, in accordance with the order of receiving the first two documents in the current period.
Note: The cover "Application DataNo." shall be uniformly filled in by the tax refund authority; Other project enterprises must fill in, and the cover of "year, month and year" should be consistent with the summary table.
(four) documents and materials shall be filed by the city (county) tax authorities.
Thirteen. Monthly backup
Before receiving the approval form from the tax authorities every month and entering the next issue, the data approved last month should be backed up to disk C through "System Maintenance/System Data Backup". In order to reduce the occupation of drive C, the backup data of last month should be overwritten every month. This is the last line of defense to prevent the declaration from failing. You must learn to back up and get into the habit of backing up.
Fourteen, according to the examination and approval results of the tax refund authority in a timely manner.
If there is a tax exemption amount in the summary table of tax exemption declaration of an enterprise, it should go to the tax service center to obtain the approval form on the morning of the last day of the month (in advance of holidays); Under special circumstances, if the approval form is not received on the last day, the account will be temporarily adjusted according to the declared quantity or telephone inquiry results.
1. Columns 2C and 15C in the monthly tax exemption declaration summary table are generally blank, that is, there is no difference, otherwise the system will automatically carry them forward to the next period; Therefore, if there are differences, we must find out the reasons and solutions so as not to repeat them in next month's declaration. The difference between column 2C and column 15C of the summary table for tax exemption and refund shall be reconciled according to the requirements in Note 2 at the bottom of the summary table for tax exemption and refund. After finding out the reason, the account should be reconciled.
2. The amount of tax exemption and tax refund approved by the tax refund authority on the summary table of tax exemption and tax refund declaration shall be reconciled in the approved month to ensure the accuracy of the declaration next month. If there is a tax refund, whether the tax refund is received or not, the number of this month should be reflected in the column 15 of the next month's VAT tax return. This is the premise to ensure the normal declaration in the current month and next month. Remember!
If the export enterprise fails to adjust its accounts according to the above requirements, it should fill in columns 14 and 15 of the VAT tax return this month, and the three systems will not pass the declaration normally after integration.
Fifteen, the difference and connection between the enterprise declaration system and the tax inspection system.
1, single machine operation and network operation;
2. Freedom, openness and strict control. Enterprises can operate at will in the declaration system; The tax inspection system records the monthly declaration data of enterprises as historical data, which cannot be modified or deleted; Compare the data declared in the previous export documents with the declared historical data, import and export declaration information, export goods certification information, export tax rebate rate database, etc. , leading to serious errors. The system will not be able to continue to run the next program, enter the historical database and generate tax-free data; Manually selected businesses can be queried, and it is clear at a glance whether they choose.
3. The two systems are interconnected, and the data of the declaration system is stored in the historical database of the audit system. Therefore, in a declaration year, the data of the declaration system must not be lost, especially the data of the declaration documents, so as to be recognized by the audit system.
Sixteen, the division of export commodities within two years.
Last year, the export goods were subject to the tax refund policy of the previous year, and the export goods were subject to the tax refund policy of the next year. In addition, the data of tax exemption declaration of production enterprises are closely related to the accounting and accounting statements of production enterprises. Therefore, the export goods for two years must be declared separately, not together.
The goods exported by the production enterprise in June 5438+February 2005 should take the export invoice number as a clue and refer to the export date reflected by the electronic customs clearance information at the port (if the export is entrusted as an agent, it should be inquired by the agency). If the "export date" is in 2005, it must be recorded in the accounts of 2005 and declared as the export business in 2005. Any "export date" in 2006 must be recorded in the 2006 account and declared as export business in 2006. If the accounting treatment of an enterprise is inconsistent with these Provisions, it shall be reconciled according to the requirements of these Provisions (No.780 [2003] of Anhui Guoshuihan), so as to conform to the normal operation of tax exemption and refund management in our province.
Taxpayers should keep in touch with the import and export departments of enterprises, report to the leaders in time, strive for support, and avoid losses and difficulties when filing in the future. Pay attention to this matter and sum up experience at the end of each year, which is the premise of year-end closing-the sales of export commodities that should be accounted for in that year must be accurately divided.
For the business of exporting goods as an agent, the foreign trade enterprise shall issue a certificate of export goods as an agent to the tax refund authority within 30 days from the date of "export date" indicated in the upper right corner of the export declaration form, and the entrusting party will not be able to receive the certificate of agency information within the prescribed reporting period; Production enterprises should take the initiative to contact foreign trade companies and obtain export agent certificates as soon as possible.
Seventeen, export goods in two years of partial errors and previous years' accounts have been settled.
It is found that the "export date" of the customs declaration is 2005, but the enterprise did not enter the export sales account in 2005, but entered the account in 2006. During the liquidation period, the official documents of the enterprise are submitted to the tax refund authority, and after being approved by the tax refund authority, the enterprise still applies for tax exemption as an export business in 2005 (the period is identified as 2005); If the tax-free sales declared in 2006 is less than the tax-free sales on the tax return form, a copy of the official document report of the enterprise should be attached (one copy should be attached every month to reassure auditors); Adjustment of tax rate difference: analyze and fill in the column 18 and other columns in Schedule (II) of the tax return, so that the results will not affect the tax return or tax refund exemption declaration.
It was found that the "export date" of the customs declaration was 2006, but the enterprise entered the sales account by mistake in 2005. Enterprises should handle accounts in accordance with the provisions of the accounting system: after the original sales records are offset by the scarlet letter, export sales records in 2006 will be made; In the tax-free declaration system, the book adjustment amount of the current period in 2006 (incomplete documents) and the export goods amount of the current period (ownership period determination in 2006) are entered respectively. If the tax-free sales declared in 2006 is greater than the tax-free sales on the tax return form, a copy of the official document report of the enterprise shall be attached.
Eighteen, the definition of the scope of export goods that should be liquidated for the record and the policy reference of the previous year.
After the production enterprise officially declared during the period of June 5438+1October 2006 and 2005 12, all the export goods in 2005 that were not fully declared (except those that were taxed for overdue domestic sales) were tax refund businesses filed during the liquidation period.
If there is no electronic information on the customs declaration form of production enterprises and foreign trade enterprises, please print the customs declaration number and enterprise code to the Import and Export Section for settlement. The three links of customs transmission, electronic submission at enterprise ports and receipt by the municipal bureau are closely related to whether there is electronic information in the customs declaration form.
Liquidation regulations in 2004: For export goods filed in 2004, the documents should still be collected within 90 days from the date of export declaration (subject to the "export date" indicated in the export tax refund declaration form), and the tax refund (exemption) should be declared to the national tax authorities by using liquidation software. The deadline for application is: before March 3, 20051for foreign trade enterprises; Manufacturers before April 2005 1 1.
In order to distinguish the tax exemption and refund amount of goods exported by production enterprises in 2005 and 2006, the following methods are adopted:
1. First, compare the calculated total amount of tax exemption and tax refund for export goods in 2005 with the "tax amount not retained in this period" of the production enterprise to determine the tax refund, tax exemption and tax amount for export goods in 2005.
2. Secondly, compare the total amount of tax exemption and tax refund for export goods declared by the production enterprise in 2006 with the remaining "tax amount not retained in this period" after the above calculation, and determine the tax refund, tax exemption and tax amount for export goods in 2006.
If the registered export goods in 2005 are not declared within the prescribed time limit, or the verification form is not written off within the prescribed time limit, or the verification form is wrongly audited by the tax refund department, the tax refund organ shall recover the tax refund that has been handled, and the tax authorities shall not handle it if the tax refund has not been handled, and refund the tax to the production enterprise according to the domestic goods.
Nineteen, about feed processing business
1 register first and enter the customs registration manual;
2. The amount of imported materials shall be subject to the procurement method and the amount of recorded materials; At the same time of declaring tax exemption and refund, enter it in combination with the import declaration form; Print two copies of the List of Imported Materials and Components for Feed Processing of Production Enterprises and the Tax Exemption Certificate for Feed Processing Trade of Production Enterprises (1 copy approved by the tax refund authority), and bind the copy of the Import Declaration Form in the order of the List of Imported Materials and Components for Feed Processing of Production Enterprises (filed by the tax refund authority) and declare it together with other tax exemption information.
Write-off of customs registration manual: when the manual is written off, the total import and export value will automatically pop up; Print the Application Form for Verification of the Customs Registration Manual of Production Enterprises in duplicate (enterprises that have been retired after approval by the tax refund authority 1 copy); Attach a copy of the customs registration manual (part of the customs record) or a copy of the notice of closing the customs verification 1.
Before the manual is written off, you can declare the unqualified raw material processing and re-export business and tax exemption and tax refund; When all imports and exports are completed, all documents are complete and fully meet the customs verification conditions, manual verification will be carried out.
4. The import amount of auxiliary materials supplied by customers without payment of foreign exchange: the manual number on the customs declaration is not registered for export (relevant certification materials must be attached at the same time).
5. The production enterprise has applied for issuing the tax exemption certificate for the import processing trade of the production enterprise in the previous year and participated in the calculation of "exemption, credit and refund" tax. If there is export this year, supplementary registration should be made in the "Import Processing Manual Registration Entry" of the declaration system, and the import manual should be written off manually.
Twenty, due to the connection between the declaration and the audit system, the "Certificate of Tax Exemption for Processing Trade with Materials of Production Enterprises" will not be managed by computer for the time being.
Twenty-one, if the export goods audited by the production enterprise need to be returned, and before the return, they should apply to the customs for a tax refund certificate, so as to handle the return procedures. If the export is returned in that year, the completed tax return will be issued, and the enterprise will enter it according to "book adjustment" next month, and indicate "return" in the remarks column.
If it belongs to the export of the previous year, the tax shall be paid first and then issued (CTAIS-tax payment letter shall be issued to recover the export tax rebate). After receiving the export goods with tax refund, the enterprise shall conduct accounting treatment in accordance with the provisions of the accounting system: the original sales records shall be offset in red letters; When applying for tax exemption declaration, enter a negative number in the export detailed declaration data and press the export declaration number.