Information required for applying for import and export right:

& lt 1 & gt； , the original and copy of the business license

& lt3> Original and photocopy of national tax and local tax.

& lt5>, copy of corporate identity card.

& lt7>, copy of ID card of financial personnel

Conditions for export tax rebate:

* It must be a commodity subject to VAT and consumption tax;

* It must be the goods submitted for departure, and it is not counted if it is not declared for departure;

* Sales must be financially processed and audited with legal accounting vouchers and materials;

* It must be the goods written off by export proceeds. Linking the export tax rebate with the verification of export proceeds can effectively prevent export enterprises from falsely reporting export prices and cheating taxes.

Tax reduction or exemption (national tax):

Customs declaration knowledge and questions and answers

Examination and approval procedures for private production enterprises to apply for import and export rights:

At the same time, private production enterprises with the following conditions can apply for import and export rights.

1. registered with the administrative department for industry and commerce where the production enterprise is located and obtained a business license, with a registered capital and net assets of more than 8.5 million yuan;

2. The annual sales revenue and export supply for two consecutive years are above 50 million yuan and 6.5438+0 million dollars respectively (the annual sales revenue and export supply of mechanical and electrical products manufacturers are above 30 million yuan and 500,000 dollars respectively);

3. Having professionals necessary for self-operated import and export business.

Application material

1. Report of private production enterprises applying for import and export rights;

2. Business license of enterprise legal person (original);

3, the annual inspection certificate and asset certificate issued by the administrative department for Industry and commerce for two consecutive years;

4. Apply for the catalogue of self-operated import and export commodities;

5. Export supply certification materials issued by foreign trade enterprises acting as export agents;

6 tax payment certificate issued by the tax authorities at or above the county level.

Declaration and approval procedures

A private production enterprise shall submit a written application to the foreign trade department of its place of registration, which shall be audited by the foreign trade department of the province, autonomous region, municipality directly under the Central Government and cities under separate state planning and submitted to the Ministry of Foreign Trade and Economic Cooperation for approval. Private production enterprises that have obtained the right to import and export on their own after approval shall go through the relevant formalities with the customs, entry-exit inspection, foreign exchange, industry and commerce, taxation and other departments with the approval documents, and apply to the foreign trade departments of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans. & lt Qualification Certificate for Import and Export Enterprises >> Carry out self-operated import and export business.

The rights and obligations enjoyed by private production enterprises that have obtained the right to import and export by themselves upon approval are as follows:

1, you can directly engage in self-operated import and export business;

2. Within the approved import and export business scope, you can engage in the export business of products produced by this enterprise and the import and export business of machinery and equipment, spare parts and raw and auxiliary materials needed for production and scientific research of this enterprise;

3. You can apply to join the Chamber of Commerce for Import and Export, participate in relevant foreign trade activities organized by national and local foreign trade authorities, and get the guidance of national foreign trade policies;

4. Abide by national foreign trade policies, laws and regulations;

5. Accept the supervision, management and coordination of foreign trade departments and import and export commodities fairs;

6. Actively export to earn foreign exchange.

Information required for export tax refund:

& lt 1 & gt； , export commodity sales account information. It must include: export sales invoice; Namely: the issuance of special export tickets; Customs declaration form for export goods stamped with customs inspection stamp (special stamp for export tax refund); Verification of export proceeds (special form for export tax refund); Copy of export sales account; Sales ledger (by month).

& lt2>, export commodity purchase account information. Must include: special invoice (deduction) for purchasing export goods; Copy of payment voucher for purchasing export goods, that is, check stub and bank statement;

& lt3> Special Payment Letter for Export Goods Tax;

& lt4>, Declaration List of Purchase Vouchers for Export Tax Refund Items.

Information on tax reduction and exemption submitted (national tax):

(1) The materials to be submitted for the reduction or exemption of military products:

1. Approval Form for Taxpayer's Application for Tax Reduction or Exemption;

2. Business license and tax registration certificate (duplicate) and their photocopies;

3. Provide relevant supporting documents and materials according to the application for assistance;

4. Other materials and certificates required by the competent tax authorities.

(two) materials to be submitted for tax exemption of waste materials recycling:

1. Approval Form for Taxpayer's Application for Tax Reduction or Exemption;

2. Business license and tax registration certificate (duplicate) and their photocopies;

3. Provide relevant supporting documents and materials according to the application for assistance;

4. Other materials and certificates required by the competent tax authorities.

(3) Information to be submitted for tax exemption of agricultural products:

1. Approval Form for Taxpayer's Application for Tax Reduction or Exemption;

2. Business license and tax registration certificate (duplicate) and their photocopies;

3. Provide relevant supporting documents and materials according to the application for assistance;

4. Other materials and certificates required by the competent tax authorities.

(4) Information on enterprise income tax credit for foreign-invested enterprises and foreign enterprises purchasing domestic equipment:

1. Valid vouchers and materials such as invoices for purchasing domestic equipment.

2. Business license and tax registration certificate (duplicate) and their photocopies;

3. Provide relevant supporting documents and materials according to the application for assistance;

4. Other materials and certificates required by the competent tax authorities.

(five) domestic enterprise income tax relief (including enterprise income tax credit for domestic equipment investment in technological transformation):

1. Approval Form for Taxpayer's Application for Tax Reduction or Exemption;

2. Provide relevant supporting documents and materials according to the application for assistance;

3. Financial and accounting statements;

4. Copy of business license and tax registration certificate;

5. Other documents and certificates required by the competent tax authorities.

6. Providing enterprise income tax credit for investment in domestic equipment for technological transformation:

(1) application form for enterprise income tax credit for domestic equipment investment in technological transformation;

(2) the relevant documents approved by the technical transformation project;

(three) the feasibility study report, preliminary design and investment budget of the technical transformation project;

(4) The confirmation letter of the enterprise technical transformation project that conforms to the national industrial policy and bears an effective official seal does not need the approval of the Economic and Trade Commission.

Technical transformation projects can provide confirmation documents issued by the Provincial Economic and Trade Commission in line with national industrial policies.

(5) Other materials required by the tax authorities.

(six) the materials that feed production enterprises need to submit to enjoy tax incentives.

1. Shenzhen feed products exempt from VAT application approval form;

2 provincial (or Shenzhen) feed quality inspection institutions issued by the feed product certificate;

3 province (or Shenzhen) feed industry management department audit opinion;

4. Other materials required by the competent tax collection authority.

(seven) the materials required for foreign-invested enterprises to purchase domestic equipment for tax refund.

1. Declaration Form of Tax Refund for Purchasing Domestic Equipment by Foreign-invested Enterprises in Guangdong Province, which shall be filled in according to the domestic equipment purchased under each contract.

2. Special VAT invoice;

3. Pay taxes (only applicable to export goods);

4. Payment voucher;

5. Registration manual;

6. Copy of domestic equipment supply contract.

(eight) the materials to be submitted for the value-added tax declaration of high-tech industries:

1. Shenzhen High-tech Industry VAT Refund Application Approval Form

2. Copy and photocopy of tax registration certificate;

3 proof materials (high-tech enterprises, project certificates, new product certificates, etc.). ) and a copy of preferential treatment;

4. Description of the application project;

5. VAT payment book and its copy;

6 tax description of preferential items;

7. Annual accounting audit report;

(nine) individual industrial and commercial households need to submit tax relief information:

1. Approval Form for Taxpayer's Application for Tax Reduction or Exemption;

2. Business license and tax registration certificate (duplicate) and their photocopies;

3. Qualification certificate and copy of disabled person;

4. Resident identity card and its copy;

5. Other documents and certificates required by the competent tax authorities.

(eleven) information to be submitted for tax reduction or exemption of foreign-invested enterprises with an operating period of more than ten years:

1. Approval Form for Taxpayer's Application for Tax Reduction or Exemption;

2. Complete the annual financial statements of the enterprise;

3. Audit report of certified public accountants in China;

4. Business license and tax registration certificate (duplicate) and photocopy;

5. Approved enterprise contract (feasibility report submitted by foreign-funded enterprise);

6. Other documents and certificates required by the competent tax authorities.

(twelve) the information to be submitted for tax reduction and exemption of high-tech enterprises:

1. Approval Form for Taxpayer's Application for Tax Reduction or Exemption;

2. Complete the annual financial statements of the enterprise;

3. Audit report of certified public accountants in China;

4. Business license and tax registration certificate (photocopy) and its photocopy;

5 high-tech enterprise certification issued by the relevant science and technology departments and;

6. Other documents and certificates required by the competent tax authorities.

(thirteen) after the expiration of the income tax reduction or exemption, the information that the enterprise should submit when applying for tax reduction or exemption:

1. Approval Form for Taxpayer's Application for Tax Reduction or Exemption;

2. Complete the annual financial statements of the enterprise;

3. Audit report of certified public accountants in China;

4. Business license and tax registration certificate (photocopy) and its photocopy;

5 "high-tech enterprise approval certificate" and a copy;

6. Certification documents that export accounts for 70% of the total output value;

7. Other documents and certificates required by the competent tax authorities.

(fourteen) the information to be submitted for the reduction or exemption of vehicle purchase tax:

1. Approval Form for Taxpayer's Application for Tax Reduction or Exemption;

2. Business license and tax registration certificate (duplicate) and their photocopies;

3. According to the contents of the application for exemption from inspection (special vehicles for flood control and forest fire prevention, returned overseas students, cash purchase.

China's customs declaration registration system

Customs declaration refers to the process that the person in charge of inbound and outbound means of transport, the consignee or consignor of import and export goods or their agents submit to the customs for customs declaration of import and export goods. A person or unit that declares to the customs is called a declarant. Enterprises and institutions that need to go through customs declaration formalities shall submit a written application to the customs, and the customs shall examine and register it. Units that have gone through the above procedures can directly go through the customs declaration procedures for inbound and outbound means of transport and goods, and the specific personnel designated by enterprises and institutions for customs declaration procedures should undergo customs training and assessment; Units that have not gone through the registration formalities with the customs shall not go through the customs declaration formalities directly.

According to the regulations, in addition to the international transportation enterprises, ocean shipping agencies and franchised customs declaration enterprises that go through customs declaration formalities, the following units must also register if they go through customs declaration formalities directly:

1. Specialized foreign trade companies and their subsidiaries, Taiwan Province-level branches in their provinces and cities, and approved branches with foreign trade management rights.

2. Industrial, trade, agricultural trade and technology trading companies with import and export rights.

3 production enterprises, enterprise consortia, foreign trade joint companies and production enterprises with import and export operation rights.

4. Sino-foreign joint ventures, cooperative enterprises and wholly foreign-owned enterprises.

5. Tax-free companies, foreign exchange and remittance shops.

6. Trust and investment companies, economic and technological development companies, technology import companies and leasing companies.

7. Complete equipment companies and foreign contracted engineering companies.

8. Other enterprises with regular import and export business.

Enterprises and institutions applying for registration with the Customs shall fill in the Application for Customs Registration and submit an application to the Customs with the following documents:

(1) A copy of the approval certificate;

(2) A copy of the business license issued by the industrial and commercial department;

(3) Economic guarantee issued by the bank;

(4) Application for customs declaration and registration.

After the approval of the customs, the Customs Registration Certificate will be issued, and the deposit 500 yuan and working fee will be charged. The customs declaration unit shall submit the "special seal for customs declaration" and the name, seal and signature pattern of the customs declaration personnel to the customs for the record, and the customs declaration form for import and export goods submitted to the customs every time must be stamped with the seals of the customs declaration unit and the customs declaration personnel for the record, otherwise the customs will not accept it.

What documents do I need to submit when I declare? Importers and exporters must submit the following documents when declaring to the customs:

1, import and export goods declaration form. General imported goods should be filled in duplicate; Processing trade goods, bonded goods and other goods that need to be written off by the customs shall fill in a special customs declaration form in triplicate; If the goods need domestic tax refund after export, a special customs declaration form for tax refund shall be filled in.

2. Invoice of goods. The required number of copies is less than one customs declaration, and the export of goods is entrusted to foreign sales. The settlement method is to settle foreign exchange with the exporter according to the actual sales amount after the goods are sold, which can be exempted from export declaration.

3. Land waybill, air waybill, ocean import bill of lading and ocean export bill of lading. After checking the documents, the customs shall sign the original waybill, release and return the customs declaration tribute for picking up the goods or loading the goods.

4. Packing list of goods. The number of copies is the same as the invoice. However, bulk goods or packaged goods with a single variety and consistent packaging contents can be exempted.

5. Export verification form. When all export goods are declared, the verification form of export proceeds stamped by the foreign exchange administration department shall be submitted, and the verification form number shall be filled in the upper right corner of each export declaration form.

6. When the customs deems it necessary, it shall also submit the trade contract and the certificate of origin of the goods.

7. Other relevant documents. Including:

(1) Goods approved by the customs for tax reduction or exemption shall submit the tax reduction or exemption certificate signed by the customs, and foreign-funded enterprises in Beijing shall submit the list of imported equipment separately issued by the customs;

(2) Goods imported and exported under processing trade contracts that have been filed with the Customs shall be submitted to the Registration Manual issued by the Customs.

What is the time limit for customs declaration?

The time limit for customs declaration refers to the time when the consignee or his agent is required by law to declare to the customs after the goods arrive at the port. According to the provisions of China's Customs Law, the time limit for customs declaration of imported goods is 14 days from the date of declaration of means of transport, and the consignee or his agent shall declare to the customs. After this period, the customs will collect late fees.

The start date of overdue payment for imported articles is 15 days after the means of transport declares entry, and the start date of overdue payment for mailed imported articles is 15 days after the recipient receives the notice from the post office. In addition, there are two recovery periods for deferred payment of imported goods transported by remote means: one is 15 days from the date when the means of transport declares entry, and the other is 15 days from the date when the goods are transported to the destination.

The recipient of deferred payment is the consignee of imported goods or his agent. The daily levy is 0.5% of the CIF price of imported goods, and the threshold is RMB 10 yuan. If it is insufficient, it will not be levied. It should be noted that the cif price of imported goods here is the normal cif price approved by the customs and is denominated in foreign currency. The customs shall convert it into RMB according to the buying and selling middle price of the national foreign exchange quotation on the day when the late payment fee should be levied. Delayed payment is a kind of expense caused by the consignee of imported goods or his agent's declaration to the customs beyond the legal time limit, which is not a fine, and the receipt of delayed payment issued by the customs is not a notice of fine.

The purpose of setting the time limit for customs declaration and collecting late fees is to use administrative and economic means to urge imported goods to declare in time, speed up port transportation and put imported goods into production and use as soon as possible.

How to inspect import and export goods?

Inspection of import and export goods refers to the actual proofreading and inspection of import and export goods by the customs on the basis of accepting declarations and reviewing customs declaration documents. The purpose of inspection is to check whether the actual import and export goods are consistent with the contents reported in the customs declaration documents, and whether there are false reports, omissions, concealment and false reports. To examine whether the import and export of goods are legal and determine the physical and chemical properties of goods. Import and export goods shall be subject to customs inspection, except those exempted from inspection by the General Administration of Customs. Customs inspection of goods should generally be carried out at the time and place designated by the customs. If there is reason to require the customs to conduct inspection outside the supervision place, it shall be reported to the customs for approval in advance.

The customs has the following requirements during inspection:

1. The consignee, consignor or his agent of the goods must be present, and be responsible for removing the goods, unpacking and resealing the packaging of the goods according to the requirements of the customs.

2. When the Customs deems it necessary, it may conduct inspection, re-inspection or take samples, and the goods management personnel shall be present to witness.

3. The applicant shall provide round-trip transportation and accommodation, and pay the relevant fees, and pay the fees according to the customs regulations.

In addition, China's Customs Law stipulates that the customs shall compensate for the actual losses if it damages the inspected goods during the inspection of inbound and outbound goods. At this time, the customs officer shall truthfully fill in and sign the Inspection Report on Damage of Goods and Articles in duplicate, one for the customs officer and one for the party concerned. Both parties * * * agree to determine the compensation amount based on the customs-paid price approved by the customs according to the damage degree or repair cost of the goods. Compensation will be paid in RMB. Prerequisites for Customs Goods Release According to the provisions of China's Customs Law, import and export goods can be released with the customs signature after the consignee or consignor has paid taxes or provided guarantees, except for goods specially released by the customs. After customs declaration of import and export goods, the owner or his agent can pick up or ship the goods after checking the declaration documents, checking the actual goods, and going through the formalities of tax reduction or exemption according to law, and signing the release stamp on the relevant documents. It is worth noting that the release of import and export goods by port customs refers to:

(1) General trade import and export goods, customs supervision is over,

(2) Goods that need to be handed over to the customs for further supervision in other ways, and the goods enter another customs supervision mode; Only for the goods that need to be transferred to another customs location, customs supervision of A ends and customs supervision of B begins.