The export tax rebate system is an important auxiliary system of the value-added tax declaration system, which solves the problem of tax rebate that enterprises should enjoy in export business, that is, calculating the current tax rebate. In addition to value-added tax, the tax bureau requires enterprises to use the export tax rebate system as long as they have export business. The export tax rebate system compares and calculates the data of enterprises, tax bureaus and customs through different versions, forming an organic whole. However, this system is not applicable to enterprises without export business. Before the monthly export tax rebate declaration (enterprises have to declare every month, even if there is no export business declaration in that month), enterprises should prepare two documents: the details of export goods in this period and the details of export documents in this period, and then follow the following steps: 1. Enter the export tax rebate system. Initial user name: (note case); The initial password is empty. Second, the current setting. The period filled in is the period of business. For example, if the business in September was handled on June 10, 200609 should be filled in. (This date is the date of the tax refund period) III. Basic data collection-detailed declaration and input of export goods-new. The period of 1 is automatically generated. 2 Serial number compilation rules are automatically generated from 000 1 to 9999, bearing in mind the sales date. 3. Automatically generate cycle marks. 4. Fill in the registration number of the feed processing manual with the corresponding number of the feed processing manual. If it is general trade (not feed processing business), it is empty. The number of export declaration forms depends on the situation. (1) If all the documents (export declaration form and verification form) have been collected in the current period, fill in the actual customs declaration number and take the last 9 digits of the code at the upper right of the customs declaration form +00X (usually, there will be multiple transactions in a customs declaration form, so the first customs declaration form number is the last 9 digits of the code 00 1, and so on), and the customs declaration number is 6544. (The customs declaration form and the verification form are the originals, not copies, of the export tax refund review. (2) If all the documents have not been collected for the current export, the customs declaration number is empty according to the requirements of the tax bureau; If a virtual customs declaration number is required, it is 00A00X and * * 12 digits. For example, in September 2006, the first item of the second bill, the customs declaration number was 20060900200 1, and in September 2006, the second item of the second bill, the customs declaration number was 200609002002. (Because our company uses letter of credit to settle accounts, it is generally difficult to collect all documents in the current month, but we can get the customs declaration information, that is, a copy of the customs declaration form, and we can fill in the customs declaration number.) 6 The export date is the customs declaration date. 7. Number of foreign exchange verification form. If the verification form has been received, fill in the number of the actual verification form; If there is no collection, it is blank. 8 institution certificate number. If it is an agency business, it is the actual agency certificate number, and if it is an export business with the right to export self-operated products, it is empty. 9. Document receipt mark. If the current period is exported and all documents are collected, it will be blank; If the current export fails to collect all the documents, it is BH. (b) stands for no customs declaration form, and H stands for no verification form. Transaction receipt) 10 cannot obtain the export commodity code without a write-off form. You can choose from the drop-down box, which is the commodity code corresponding to the customs. This code corresponds to a specific tax rate. Automatically generate the export commodity name 1 1. 12 units are automatically generated. 13 export quantity is the actual export quantity. (Subject to customs declaration) You can select the original currency code 14 from the drop-down box. If it's dollars, it's dollars. 15 Automatic generation of original currency. 16 FOB in original currency is FOB in customs declaration. (Pay attention to the conversion formula) 17 The exchange rate in original currency can be either the exchange rate at the beginning of the month or the exchange rate at the end of the month, which is related to the current export sales in local currency. (The exchange rate can be determined by itself, fixed or floating, and our company determines the exchange rate at the beginning of the month) 18 RMB FOB is automatically generated. The exchange rate of 19 USD is the same as that of the original currency. Automatically generate $20 FOB. 2 1 tax rate is automatically generated. The tax rebate rate is automatically generated and determined by the commodity code. The difference between tax collection and tax refund is automatically generated. (the part that cannot be exempted from tax refund in the current period) 24 The tax refund amount is automatically generated. The export invoice number is the invoice number on the commercial invoice and cannot be empty. (Fill in the self-made invoice with the self-made invoice) 26 Save/Cancel/Save and Add. Save will save the record, and the entry will be directly saved and added to the next record. 27 Reordering of serial numbers Reorders the serial numbers of records. If the serial number is damaged or duplicated, detailed data cannot be declared later. Four, basic data collection-complete the export documents detailed entry-new. This operation is to collect all documents of the business exported in the previous period. Because of the previous export, the export goods have been declared and entered in detail, and the declaration has been made, so the collection of documents in this period is based on the previous data. 1 According to the collected documents, find the corresponding data entered in the previous period, and click Modify. 2 cycles are automatically generated. 3. The serial number rules are the same as the detailed declaration and entry of export goods. 4. The receiving mark of the file is BH. It can be seen that after BH is filled in, the columns of export declaration number and foreign exchange verification form number become fillable. 5. The number of the export customs declaration form is the last 9 digits 00X of the code in the upper right corner of the customs declaration form (usually there are several transactions in a customs declaration form, which must be entered one by one, so the number of the first customs declaration form is the last 9 digits 00 1 and so on), and the number of the customs declaration form is 12. 6. The number of the foreign exchange verification form is the number on the verification form. 7 Prompt that the customs declaration number is inconsistent with the previous customs declaration number, and the verification document number is inconsistent with the previous verification document number. Confirm the replacement. 8 save. Proceed to the next step. 9. Rearrange the serial numbers. Rearrange the serial numbers. Broken or duplicate numbers will not be able to declare the following detailed data. Five, basic data collection-generate export commodity write-down details. This operation is to reverse and re-enter the negative business figures exported in the previous period but not all documents have been collected, and errors are found in the current period. Errors may include: for the same customs declaration form: 1, the detailed customs declaration form of export goods is entered as feed processing, but it is not found when all documents are collected; The detailed declaration and entry of export goods is not processing with imported materials, but it is found to be processing with imported materials when the bill is received. The commodity code entered in the detailed declaration of export goods is inconsistent with that in the receipt document. The FOB in original currency entered in the detailed declaration form of export goods is inconsistent with the FOB in original currency of all documents received. The export invoice number entered in the detailed declaration of export goods is inconsistent with the export invoice number of all documents received. 5. The quantity and amount entered in the detailed declaration form of export goods are inconsistent with those in the collection document. 6. The order of each item in the detailed declaration form of export goods is inconsistent with the order of each receipt. Write-off of export goods: 1 Find the data entered in the detailed declaration of export goods corresponding to the wrong customs declaration, click Write-off of export, cancel the check mark before document write-off and confirm. Then a record with serial number Z000 will appear in the detailed declaration of export goods. 2 After all the erroneous customs declarations are offset, exit and enter basic data collection-export goods detailed declaration and entry. You can see all the offset records generated, and the serial number is Z000. Rearrange the serial numbers. 3. Enter the correct data for the cancelled customs declaration. Note: The customs declaration number and verification document number filled in at this time are the actual customs declaration number and verification document number, and the receipt mark of the document is blank. Intransitive verb tax exemption and tax refund declaration-generate detailed declaration data. The automatic login of 1 belongs to the filling period and can be modified and confirmed. 2 If backup is needed before declaration, check and back up the current system and confirm. 3. Fill in the storage path of the declaration data, or click the browse button to select the path, and the system will automatically create a new path system that is determined and filled in. Seven, enter the basic data collection-VAT declaration entry-add. Fill in the corresponding data against the enterprise value-added tax declaration form. Eight, enter the basic data collection-input tax exemption declaration summary table-add. Click in the blank space and all data will be generated automatically. Note: The automatically generated data in the summary table cannot be modified manually, just click Save. Nine, tax exemption and tax refund declaration-generate summary declaration data. Same tax exemption and tax refund declaration-generate detailed declaration data. Ten, according to the requirements of the tax bureau, the generated detailed declaration data and summary declaration data are submitted to the tax bureau for pre-declaration. The tax bureau will generate other feedback information such as doubtful information and incomplete documents, and feed the information back to the enterprise. XI. After the enterprise receives the feedback information, it processes the feedback information-the feedback information of the tax authorities is read in (accepted). Twelve, feedback information processing-the tax authorities feedback information query, query the information feedback from the tax authorities, and process the information. Thirteen. Submit the final data to the tax authorities. Fourteen, tax exemption and tax refund declaration-print the declaration report. Print the following report: 1 declaration list of tax exemption and refund for exported goods (export details of this period). 2. Declaration list of tax exemption and refund for export goods (all documents in the previous period have been collected). 3. Summary of tax exemption and refund declaration for export goods. 4. List of export goods tax exemption and refund declaration summary table (required by tax authorities). This is the end of the enterprise's declaration for the month. Note: 1 The above operations are based on version 6.2 of the export tax rebate system for manufacturing enterprises. The above operations do not include the feed processing business that occurred in the current month. There will be a special article on the processing methods and steps of feed processing business in the future. 3. The requirements of local tax authorities are different, which may lead to inaccurate operation steps. All files must be collected first for detailed logout.