The information required for export tax refund declaration is as follows:
1, customs declaration. Customs declaration form is a document filled in by import and export enterprises when goods are imported or exported to customs for inspection and clearance.
2. Export sales invoice. This is a document filled out by the export enterprise according to the sales contract signed with the export buyer. It is the main voucher for foreign buyers to purchase goods, and it is also the basis for the accounting department of export enterprises to record the sales income of export products.
3. Purchase invoice. The main purpose of providing purchase invoices is to determine whether the supplier, product name, unit of measurement and quantity of export products are the sales price of the production enterprise, so as to divide and calculate the purchase cost.
4. Notice of settlement or receipt of foreign exchange.
5. If the self-made products directly exported or entrusted by the production enterprise are settled on CIF basis, the export waybill and export insurance policy shall be attached.
6. An enterprise that processes re-exported products with imported materials shall also submit the contract number, date, name and quantity of imported materials, name of re-exported products, amount of imported materials and various taxes paid to the tax authorities.
7. Product tax certificate.
8. Proof that export income has been written off.
9. Other materials related to export tax rebate.
Export tax rebate conditions
(1) must be goods within the scope of VAT and consumption tax collection. The collection scope of value-added tax and consumption tax includes all taxable goods of value-added tax except duty-free agricultural products directly purchased from agricultural producers, as well as 1 1 consumer goods such as cigarettes, alcohol and cosmetics listed as consumption tax.
The reason why this condition must be met is that the tax refund (exemption) for export goods can only be refunded or exempted from the tax paid for goods with VAT and consumption tax. Goods that are not subject to value-added tax and consumption tax (including goods exempted by the state) cannot be refunded, so as to fully embody the principle of "no refund if there is a levy".
(2) It must be the goods declared for export. The so-called export, that is, export gateway, includes self-operated export and entrusted agent export. Distinguishing whether goods are declared for export is one of the main criteria to determine whether goods are within the scope of tax refund (exemption).
Unless otherwise stipulated, any goods sold in China that have not been declared abroad, regardless of whether the export enterprise settles in foreign exchange or RMB, or how the export enterprise handles the financial affairs, will not be regarded as export goods and will be refunded.
To sum up, it is Bian Xiao's answer to what the filing materials of export tax refund documents include, and I hope it will help you.
Legal basis:
Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Management Issues after Cancellation of Some Tax Administrative Examination and Approval Items. The export tax rebate of State Taxation Administration of The People's Republic of China is filed as follows (in part).
(1) When declaring export tax refund (exemption) for the first time, export enterprises or other units shall provide the following information to the competent tax authorities, go through the formalities for filing export tax refund (exemption) and declare the tax refund (exemption).
(2) If the filing materials for export tax refund (exemption) provided by export enterprises or other units are complete, the contents of the filing form for export tax refund (exemption) meet the requirements, and the signature is complete, the competent tax authorities shall file it on the spot. For those who do not meet the above requirements, the competent tax authorities shall inform the export enterprises or other units once and for the record after correction.