(1) Summary of tax exemption, tax credit and tax refund declaration and its schedule;
(2) Information form of tax refund exemption application;
(3) The declaration list of tax exemption for export goods of production enterprises;
(4) Electronic data officially declared for tax refund (exemption) of export goods;
(5) The following original documents:
(1) customs declaration form for export goods (for export tax refund only) (export enterprises in bonded areas can provide the export record list of goods from People's Republic of China (PRC) Bonded Area and China Customs, hereinafter referred to as the export record list);
② export invoice;
(3) For the goods entrusted for export, the export agency certificate and a copy of the export agency agreement issued by the competent tax authorities of the entrusted party shall also be provided;
(4) Other materials required by the competent tax authorities. If it is a foreign trade enterprise, it shall provide the following information:
1. Summary declaration form for export tax refund of foreign trade enterprises;
2 "Foreign Trade Enterprise Export Tax Refund Purchase Detailed Declaration Form";
3. Detailed declaration form for export tax refund of foreign trade enterprises;
4. Electronic data officially declared for tax refund (exemption) of export goods;
5. The following original documents (1) export goods declaration form;
(2) Special VAT invoice (deduction coupon), bulk declaration form for export tax rebate purchase, and special payment form for customs import VAT (if the special payment form for customs import VAT is provided, the declaration form for imported goods shall also be provided);
(3) For the goods entrusted for export, the export agency certificate and a copy of the export agency agreement issued by the competent tax authorities of the entrusted party shall also be provided;
(4) For taxable consumer goods, a special payment book for consumption tax or a separate bill and a special payment book for customs import consumption tax shall also be provided (if a special payment book for customs import consumption tax is provided, a customs declaration form for imported goods shall also be provided);
(5) Other materials required by the competent tax authorities. And collect the following documents for the record:
(a) the purchase contract of foreign trade enterprises and the purchase contract of non-self-produced export goods of production enterprises, including the supplementary contracts signed under the purchase and sale contracts;
(2) List of export goods;
(3) Manifest of export goods;
(4) Transport documents for export goods (including: ocean bills of lading, air waybills, railway waybills, goods receipts, postal receipts and other goods receipts issued by the carrier).
A set of operation procedures of export tax rebate electronic port is very complicated. You can't ask anything by asking this question online. If you know how to operate, but you just don't understand a certain link, you might as well ask someone to answer you. You asked the content of a book at once. Where do you want to start? You can download the export tax rebate training course from the national tax website. If you are from Jiangsu, you can download Qingtian tax training materials. It is best to register in the national tax and get an export tax refund tax collector's certificate. If you want to study systematically and operate by yourself in the future, you must take the export tax rebate tax accountant certificate.
The specific operation process of export tax refund electronic port is 1. You can find the information needed for electronic port registration at: 3.chinaport.gov./, and bring all the information to the local electronic port business card printing center to apply for corporate card and operator card.
2. Carry the ID card of the agent to the foreign exchange bureau for verification procedures, and use the electronic port operation card to apply for a verification form from the foreign exchange bureau on the electronic port website.
3. After the goods are ready, prepare the customs clearance materials (PK, IV SAL) and apply to the Commodity Inspection Bureau for inspection before customs declaration (generally, a verification form is required for export customs declaration, except for some goods entering and leaving the area and subsequent tax payment).
4. After the goods are actually exported, the customs will send you a customs declaration form for tax refund verification and a returned verification form.
5. Collect foreign exchange within 90 days, and apply to SAFE for extension after 90 days.
6. After receiving the payment, the bank issues a memorandum, then calls up the information of the verification memorandum on the electronic port and submits the memorandum to the SAFE.
7. Submit it to SAFE through the online verification system of foreign exchange receipt, and then prepare all the documents (most importantly, the verification form and the joint form) to SAFE for seal.
8. Report the tax refund to the finance department of your company with the verification form stamped by the customs, safe and bank!
Electronic port export foreign exchange collection and export tax refund operation; After the verification form is returned, the enterprise shall submit the verification form.
1. D/P for export. Submitted to the State Administration of Foreign Exchange.
2. Export tax refund documents. Submit it to the IRS for tax refund.
Documents need to be presented in two places. What documents did you submit?
The documents submitted by general enterprises are made after the verification documents come back. Check the content and submit the document after it is correct.
Next, when all your payment has arrived, if it has arrived, take the verification form, bank receipt memo, customs declaration form and self-made verification form to the foreign exchange bureau for verification. Then wait for the tax refund declaration period before declaring the tax refund.
For the export tax rebate at the electronic port, you must first pay the documents in the export collection system of the electronic port, so that the safe can have relevant information. Then bring the following information:
1. Verification Form
2. Customs declaration form (special seal for verification)
3. Notice of Bank Settlement (Notice of Collection)
4 summary of foreign exchange income verification of enterprises (in duplicate)
5. Export invoice (some places want it, some places don't want it, I didn't want it at that time)
Go to the safe for verification.
If there is an online verification system, paperless verification can be carried out.
After the examination and approval, the export tax rebate will be handled. As long as there are customs declaration forms and other materials in the export tax rebate system, they can be submitted.
How to operate the export tax rebate at the electronic port? 1, insert the carrier card, and enter the password to log in to the electronic port.
2. Click on the Export Tax Refund System.
3. Select data submission: query, select or all. Suggest querying or selecting submit.
4. Enter the 18-digit customs declaration, find the information, click the customs declaration number, and finally submit it.
5. Data query-status query allows you to view the customs clearance status.
Ask about the specific operation process of export tax rebate. 1. After exporting the goods, declare the details of the exported goods in the current month on the export tax refund declaration system according to the box invoice. Then report it to the tax authorities.
Second, after collecting all the documents (customs declaration, invoice, verification form, memorandum, but these documents are determined according to the actual export period of the export enterprise or the requirements of the tax authorities), the export tax rebate declaration system will declare the export commodity details with all the documents collected in the current month. Then report it to the tax authorities.
Then wait for the tax authorities to give you a tax refund.
Electronic port, export tax rebate, specific steps? 1. Yes, just submit the customs declaration information to the IRS at the electronic port after verification.
2. After the operation of the electronic port is completed, data shall be entered and declared in the "Export Tax Refund Software" of the customer.
3. After completing the two steps of 1.2, you need to declare the tax refund to the tax bureau. The declaration information is as follows:
Required information: verification form (export tax refund form)
VAT Input Invoice (Deduction)
Special export invoice (tax joint)
Export declaration form (export tax refund form)
Related forms: summary declaration form of tax refund for export goods of foreign trade enterprises
Foreign trade enterprises export goods tax refund declaration list
Detailed declaration form for export goods of foreign trade enterprises
Foreign trade enterprises export goods procurement declaration list
Who can give me a specific operation flow of import payment, export verification and export tax refund at electronic ports? I'm going to the customs port lobby, where there are related brochures, which seems difficult to answer.
You can go to my Baidu space to see the relevant content. Or Baidu HI can communicate with me.