Declaration process of export tax rebate for foreign trade enterprises
Declaration process of export tax rebate for foreign trade enterprises:
1. Download the export tax rebate declaration system and export tax rebate network of foreign trade enterprises, and set the enterprise information through system maintenance after installation.
2. Through the tax rebate system to complete the export declaration data entry, audit.
3. After obtaining the VAT invoice, the invoice information shall be authenticated in the “invoice authentication system” or the State Administration of taxation within 30 days of the invoice issuing date.
4. Through the tax refund system to complete the purchase details declaration data entry, audit.
5. The pre declaration data is generated through the “correlation check of purchase and export quantity” and “exchange cost check” of “data processing” in the system.
6. Online pre declaration and review of pre examination feedback.
7. Enter the document record data in the declaration system.
8. After passing the preliminary examination, formal declaration shall be made and the pre declaration data shall be confirmed in the formal declaration data.
9. Print 2 copies of export detailed declaration form, 2 copies of purchase detailed declaration form and 2 copies of export drawback declaration summary form, and generate the drawback declaration floppy disk, in which there should be 12 documents, and write the name of the enterprise and customs code on the generated drawback floppy disk.
10. Prepare tax refund declaration materials and go to the tax refund department to formally declare the tax refund; (it needs to be formally declared within 90 days from the date of export). The information required is as follows:
Printed special cover paper;
“Application form for purchase details of export tax rebate of foreign trade enterprises”;
Application form for export tax rebate of foreign trade enterprises;
Special verification form for export tax rebate;
Tax payment letter (for export goods only);
VAT invoice deduction sheet and list of special goods;
Certificate of agency for export (if it is an agency for export);
Special declaration form for export tax rebate;
Back cover.
When binding the above documents, please arrange them according to the association number. All the documents are placed vertically on the right side and bound on the top to form a volume. In addition, two sets of tax refund declaration forms (tax refund summary declaration form; tax refund purchase list; tax refund export declaration list) shall be attached and stamped with official seal.
When an enterprise makes a formal declaration of tax refund at the tax refund organ, and the tax refund organ checks and verifies the floppy disk, report forms and data to be qualified, the enterprise will hand over the floppy disk, data and a set of tax refund declaration forms to the tax refund organ, and the tax refund organ will return a tax refund summary declaration form to the enterprise after signing and sealing. The official declaration of tax refund is completed.
11. Refund of tax
After the tax bureau gets the reply of tax refund, it will upload the data to the tax net, and the system will automatically send e-mail.
After enterprises see it, they can view it in the column of “data management” and “tax refund approval”.
Click an approved data to display the notes. Click “next” and the content of “application for tax refund of export goods” will be displayed. The enterprise should carefully check whether the opening bank and account number are accurate and print 3 copies.
According to the relevant contents of the matters needing attention, seal the printed form and hand it to the tax refund department, and the tax refund organ will handle the return to the warehouse.
