1) Import and export approval and qualification certificate approved by the competent foreign trade department;
2) Business license issued by the administrative department for industry and commerce;
3) Tax registration certificate issued by the tax authorities;
4) Tax refund registration certificate issued by the tax refund department;
5) Taxpayer's certificate issued by the tax refund department.
Step 2: The enterprise shall submit the photocopies of the above documents together with the audit application report to the Finance Department of the Provincial Department of Foreign Trade and Economic Cooperation for tax refund audit and filing procedures.
Audit data of export tax rebate
1. Conditions for handling export tax refund:
First, must have the right to operate import and export, and have actual export performance;
B products that must fall within the scope of value-added tax and consumption tax products and pay corresponding value-added tax and consumption tax according to regulations; 2. Tax refund voucher 2. Tax refund voucher
1. Customs declaration of export goods (export tax rebate);
B. Special VAT invoice (deduction);
C, tax (export goods) payment book;
D. foreign exchange verification form;
E. export invoice.
The above documents (originals) were pre-examined by the Import and Export Tax Administration Branch of Guangzhou State Taxation Bureau and bound into volumes in sequence. Go through the tax refund audit procedures together with the export tax refund summary declaration form, tax refund purchase list, tax refund declaration list and export tax refund audit form.
I. Procedures for determining export tax rebate:
1. Receive the export tax refund confirmation.
2. Fill in the information as required;
3. Send the completed information to the confirmation window of the tax authorities.
Two. Information required for determining export tax refund (exemption):
1. People's Republic of China (PRC) Import and Export Enterprise Registration Form and its photocopy or People's Republic of China (PRC) Foreign Investment Enterprise Approval Certificate and its photocopy;
2. Business license of enterprise legal person (copy and photocopy)
3, the national tax "tax registration certificate" (copy and photocopy)
4. Registration certificate and photocopy of the self-care customs declaration unit;
5. Notice of approval of bank account opening;
6. The taxpayer's credit rating certificate; If it is a general taxpayer, it is also necessary to provide a general taxpayer qualification certificate.
Question 2: Time limit for export tax refund declaration (Nanjing) When we apply for extension here, we will also write a time to declare before * * * *. Because there is no information about the verification form, it was once postponed. On the date of * *, the tax bureau still can't find the information, so I can continue to extend it. You'd better consult the competent tax refund authority about this!
Question 3: Is the export tax rebate in Qingtian Software a process production or a foreign trade?
Question 4: How to apply for export tax rebate when reporting in Japanese yen? Do I need to change Japanese yen into dollars? Please confirm that the transaction currency in Nanjing import and export tax refund software is Japanese yen, which can be directly converted into RMB according to the exchange rate of Japanese yen.
I hope I can touch you. If you are satisfied, please click "Satisfied Answer" to support. Thank you!
Question 5: What is the price of the export tax rebate system? Nanjing Qingtian system, thank you! 10 Look at the products you need. He has online version and stand-alone version. The online version is more powerful, more expensive and the stand-alone version is cheaper. There is a service charge every year.
You can go to their website to see skynj/
Question 6: What business should be done for export tax refund, and how to deal with the problems in the process of foreign trade export business;
First of all, the general export business of foreign trade companies has corresponding risk characteristics.
Generally speaking, foreign trade export business can be simply divided into two categories: one is self-export, that is, foreign trade companies buy products from domestic suppliers and then sell them to foreign customers to earn the difference; Second, acting as an agent for export, that is, foreign trade companies only sell all products of domestic suppliers to foreign customers as agents and earn agency fees by percentage. In the division of risk responsibility, when self-operated, foreign trade companies bear the responsibility of two internal and external contracts, which is risky but profitable; The agency business is a foreign trade company with low risk but low income, so the two businesses are relatively balanced in risk and income.
In the operation of tax refund, when self-employed, the foreign trade company will go through the specific procedures and enjoy the preferential tax refund directly; In the export agency business, the foreign trade company is only responsible for recovering the "two orders", and the entrusting party handles the tax refund procedures and enjoys the tax refund benefits. It should be noted here that in the agency business, foreign trade companies should not go through the formalities of tax refund and enjoy preferential tax refund. This means that the nature of the business can be reversed by tax refund operation. This is extremely important. Under certain conditions, the method of tax refund operation can be a decisive factor in judging the risks and responsibilities of foreign trade companies.
Recently, due to the intensification of competition in the foreign trade industry and the complexity of business operations, some foreign trade companies' "foreign trade agency" export business has some special business operation needs, which has triggered legal risks.
The following is a real case:
199 10, the knitting factory and the company signed a contract named "purchase and sale contract of industrial and mining products", and both parties agreed that the knitting factory would provide clothing for the trading company. 1999 165438+ was delivered by the knitting mill to the designated warehouse in Shanghai on1October 9; The quality shall be subject to the information and sample clothes confirmation opinions; Pay off the payment in one lump sum within 20 days after delivery (withholding accessories). After signing the contract, the knitting factory delivered the crops with a total price of 700,000 yuan to the trading company according to the requirements of the trading company. The trading company requires the knitting factory to issue a special VAT invoice with a total amount of 700,000 yuan to a foreign trade company. After deducting 6,543,800 yuan of auxiliary materials and some fabrics provided by the trading company, the actual price payable by the trading company to the knitting factory is 600,000 yuan.
The trading company signed an Export Agency Agreement with a foreign trade company, which stated that the trading company entrusted a foreign trade company to export garments, and the agency fee was calculated at 1.5% of the export invoice amount. After receiving foreign exchange, a foreign trade company pays the goods to the factory after deducting relevant expenses, and at the same time deducts the start-up fee paid by the trading company and the interest of tax refund for two and a half months.
A foreign trade company paid 500,000 yuan directly to the knitting factory in June, 2000. On February 3, 2000, the trading company issued an application to a foreign trade company, demanding that the foreign trade company pay him the remaining amount, and promised to undertake all legal disputes with the factory caused by this. /kloc-in June of 0/2, a foreign trade company paid the trading company a balance of 654.38 million yuan. The trading company failed to pay the knitting factory after collecting the money. The knitting factory couldn't get the money, so it sued a foreign trade company and trading company, demanding joint and several liability for compensation.
After trial, the court held that the contract between the knitting factory and the trading company stipulated that the knitting factory should produce and provide clothes according to the requirements of the trading company, which was the true intention of both parties and was effective and did not violate the law. The cause of the dispute is that the trading company has not paid the arrears. The trading company should pay the arrears to the knitting factory and compensate the interest loss caused by the overdue payment. The evidence provided by the knitting factory cannot prove that a foreign trade company has business dealings with the knitting factory. At the request of the trading company, the knitting factory directly issues special VAT invoices to foreign trade companies. Although it is accepted by foreign trade companies, it is not enough to prove that the knitting factory directly has a processing contract relationship with foreign trade companies. Entrusted by the trading company, the foreign trade company pays the knitting factory on its behalf based on its export agency relationship with the trading company. Judging from the existing evidence provided by the knitting factory, a foreign trade company itself has no obligation to pay the price to the knitting factory, and a foreign trade company has paid off the payment for the export business to the trading company. Therefore, the court ruled that the knitting factory required a foreign trade company to bear the responsibility of paying the arrears.
Three, special agent business should pay attention to the problem
Although the foreign trade company escaped with the help of lawyers in the above cases, the legal provisions reflected by this "foreign trade agency" are the business operations between foreign trade companies and independent trading companies. & gt
Question 7: Should the export tax rebate be submitted to the IRS at the electronic port after May 15? Enterprises don't need to submit it again, and the General Administration of Customs will send it directly to State Taxation Administration of The People's Republic of China!
Question 8: Internal structure of Nanjing State Taxation Bureau 1. Office responsibilities: to formulate the annual work plan and related work system of this system; Organize the drafting and review of important manuscripts of the Municipal Bureau; Responsible for messages, confidential, meetings, documents, supervision, * * *, confidentiality, passwords, security and other work; To undertake tax publicity, news release, government affairs disclosure and information disclosure for the society; Undertake the operation and maintenance of the website; Manage other administrative affairs; Organize and handle the motions and suggestions of deputies to the National People's Congress and the proposals of CPPCC members; Organize comprehensive work research; Responsible for the comprehensive assessment of the annual work of this system. Office address: 300 Baixia Road17th Floor. 2. Responsibilities of the Policy and Regulation Department: To formulate and organize the implementation of the work plan of administration and tax administration according to law in this system; Organize and coordinate the implementation of comprehensive tax policies involving multiple taxes; Organize and carry out comprehensive tax policy research; To undertake the legality review of relevant normative documents of this organ, and conduct regular cleaning, evaluation and feedback; To undertake the work of multi-tax and comprehensive tax policy documents outside the bureau; Take the lead in hearing major tax cases and standardize tax administrative examination and approval; To undertake the filing of tax regulatory documents for future reference; Handling administrative reconsideration, compensation cases and administrative litigation cases; Organizing the response to countervailing cases. Office address: 300 19, No.3 Baixia Road. Duties of the Goods and Services Tax Office: Organize and implement the collection and management of value-added tax, consumption tax, business tax and vehicle purchase tax, and formulate specific implementation measures for collection and management; Explain and deal with specific business problems related to taxation; Organize the implementation of tax assessment and tax source management of related taxes; Manage special VAT invoices; Guide the daily management and inspection of relevant taxes; Participate in tax counseling, consulting services and tax legal relief related to taxation. Office address: 300 Baixia Road19th Floor. 4. Responsibilities of the income tax department: organize and implement the collection and management of enterprise income tax, savings deposit interest income tax and funds (fees) as stipulated by laws and regulations, and formulate specific implementation measures for collection and management; Explain and deal with specific business problems related to taxation; Organize the implementation of tax assessment, tax source management, tax base management, final settlement and other measures; Guide the daily management and inspection of relevant taxes; Participate in tax counseling, consulting services and tax legal relief related to taxation. Office address: 300 Baixia Road19th Floor. 5. Responsibilities of Revenue Planning Accounting Department: Take the lead in compiling the annual tax plan and export tax refund (exemption) plan, and issue the annual tax exemption plan; Supervise and inspect the tax payment and tax refund; Organize the analysis and forecast of tax revenue, the calculation of tax revenue capacity, the monitoring of key tax sources and the investigation of enterprise tax data; Organize the implementation of tax accounting, statistical accounting, tax ticket management, data management and other related systems; To undertake the comprehensive management and application of tax data and release tax data to the outside world. Office address: 25th floor, No.300, No.6 Baixia Road. Responsibilities of tax service department: Organize, coordinate and guide the tax service work of all departments, taxes and links in this system; Organize the implementation of tax service work norms and operating procedures; Organize the implementation of rules and regulations and normative documents to protect the rights and interests of taxpayers; Organize and coordinate the implementation of tax counseling, consulting services, tax legal relief and other work, and accept taxpayers' complaints; Organize and implement the construction of tax payment credit system; Guide the mediation of tax disputes; Organize and implement tax law publicity for taxpayers. Organize the implementation of the management policies and systems of certified tax agents, and undertake the examination, assessment and training of industry qualifications; Supervise and inspect the practice of the industry. Office address: 22nd floor, No.300, No.7 Baixia Road 19. Responsibilities of tax collection and management technology development department: organize the implementation of comprehensive tax collection and management laws and regulations, departmental rules and normative documents, and formulate specific operational measures; To study and put forward suggestions on improving specialized collection management and tax collection and management regulations; Organize the implementation of tax collection and management data management and application methods, comprehensive tax assessment methods, and undertake tax collection and management quality assessment, risk management and tax collection and management factor analysis; Undertake tax registration, tax declaration, ordinary invoice management, tax control device promotion and application, etc. Organize the implementation of individual and bazaar tax collection and management, tax administrator system. Organizing the implementation of the planning, scheme and system of tax administration informatization construction; Organize and implement the construction, supervision and acceptance of the information technology system of this system; Take the lead in organizing the information security management of the system and organizing the information security inspection and evaluation; To undertake the management of tax management information construction project establishment, technical standards, business requirements, fund use, asset registration and other aspects; To undertake the construction, supervision and inspection of technology and safety management system in the operation of tax management information system. Office address: 8th floor, No.300 Baixia Road19 > >
Enterprise code and tax refund authority code of export tax refund. Enterprise code is the 9-digit code in the organization code certificate; The code of the tax refund authority can be found in the information in the foreign trade registration form or the code in the import and export file information or on the Internet. All right! ! ! Good luck! ! !
Question 10: How to print the receipt after the online declaration of export tax rebate of Nanjing Qingtian Technology is successful? When you see the file status change to "Audit Software Read, Waiting for Audit" on the transmission platform, click this line of data, and there is a blue text link at the bottom of the list. Click it and select "Save" in the pop-up interface. Then find the file on the desktop, open it and select Print.
This file is a PDF file, and a PDF reader needs to be installed.