上海唯恩富勤国际贸易有限公司

Export tax refund services

Export tax rebate refers to the requirement for enterprises to collect foreign exchange in full and on time within the prescribed period after completing the export of goods, and to apply for export tax rebate from the tax authorities based on the export tax rebate form, enjoying export preferential policies< Basic process of export tax refund:

1、 Apply for tax refund (exemption) recognition for export goods

Within 30 days after completing the "Registration Form for Foreign Trade Operators", export enterprises, or production enterprises that have not obtained export operation rights and act as agents for exports, must complete the recognition procedures in accordance with regulations within 30 days from the start of the first business transaction.

2、 Confirm export sales revenue

Export enterprises should obtain the bill of lading and complete the procedures when declaring exports, and confirm the realization of sales revenue. The enterprise shall also reflect the exempted exit income on the current value-added tax declaration form.

3、 Export tax refund (exemption) declaration

Exporting enterprises should apply to the tax refund department for tax refund (exemption) declaration procedures within 90 days from the date of export. If there are special circumstances, a declaration application must be submitted and approved before extension. Unauthorized overdue declaration or failure to declare within the specified period will no longer be accepted. Should be considered as domestic sales tax< (1) Tax refund (exemption) declaration for foreign trade enterprises
1. Invoice certification: Within 30 days of obtaining a special invoice
2. Declaration deadline: After the documents are complete, they can be declared multiple times a month
(2) Tax refund (exemption) declaration for production enterprises
1. Tax exemption declaration: Enterprises that have been recognized for tax exemption or exemption need to use the tax exemption or exemption declaration system for detailed declaration of tax exemption or exemption before applying for value-added tax.
< 2. Tax refund declaration: Before the 15th of each month, after the documents are complete, electronic data will be generated in the tax refund declaration system and tax refund declaration will be made

4、 Receive tax refund approval notice

In general, production enterprises can collect the notice from the tax refund window of the collection hall at the beginning of the following month of tax refund declaration and handle the relevant accounting.

5、 Handling export tax refunds

6、 Export customs declaration data processing

1. After logging into the "China Electronic Port" website and checking the information on the customs declaration form, you can promptly obtain a paper export customs declaration form from the customs at the place of declaration< 2. In the "Data Submission" menu, check the electronic information of the customs declaration form and compare it with the content of the paper export goods customs declaration form. After confirming that there are no errors, proceed with the "Data Submission". Submit data.

7、 Notes on Export Tax Refunds

1. Value added tax special invoices must be certified within 30 days from the date of issuance< 2. Export enterprises should apply for export tax refund (exemption) procedures to the tax refund department within 90 days from the date of customs declaration for export goods; Foreign invested enterprises purchasing domestically produced equipment shall apply for tax refund to the tax refund department within 90 days from the date of issuance of the value-added tax special invoice< 3. If the paper tax refund certificate for export goods is lost or filled in incorrectly, it can be reissued or changed according to regulations. After approval, the application can be extended for 3 months<