General trade tax rebate export

1、 Basic conditions for tax refund:

1. Goods exported and leaving the country are deemed to be exported, including bonded warehouses

2. For the qualification of general taxpayer, 17% VAT invoice shall be issued. For small-scale enterprises, 3% of the tax can be levied and 3% refunded first, and then apply for the general taxpayer

3. Settlement of foreign exchange: all payments remitted from abroad shall be deemed as settlement of foreign exchange, including T / T, L / C, D / P and other settlement methods

2、 Tax refund process:

(1) . export of goods

(2) , invoicing and ticket inspection

(3) . foreign exchange settlement

(4) Tax advance

出口的大概流程:General process of export:

1. Apply for write off form

2. The verification form shall be filed at the port on the Internet, and the customs declaration data (container list, invoice, customs declaration power of attorney, general trade declaration form, verification form, etc.) shall be made to the freight forwarder for customs declaration

3. FOB customs declaration, commodity inspection and container dragging

4. In the middle of this period of time, in order to make the tax rebate timely, the factory can make timely invoicing, certification, foreign exchange reminder, reminder and other operations

5. After the documents are returned, the verification form and customs declaration form shall be submitted to the E-port first (you can also operate first without waiting for return, and the enterprise can choose by itself)

6. Write off and tax refund

Materials required for tax refund declaration:

1. Write off sheet (special sheet for tax refund, written off)

2. The declaration form (special form for tax refund), provided that the form has been submitted under the sub column of export tax refund under the E-port

3. Input invoice (certified)

4. Export invoice (VAT invoice of general taxpayer)

For the above four materials, the customs declaration form shall be bound in sequence with the cover and back cover. In addition, three forms and one disk are required: in this step, you can see the operation method of another top sticker and foreign trade tax rebate 9.0 System. After the operation is completed, you can print out the subsequent forms and export them to the USB flash disk

1. Summary of export tax rebate (one copy)

2. Detailed list of export tax rebate (three copies)

3. Detailed list of goods purchased for export tax rebate (three copies)

4. Import the data generated after being converted to formal declaration into USB flash disk

Data required for collection and verification:

1. Write off sheet

2. Customs declaration form (special copy for export collection), provided that the document has been submitted at the electronic port

3. Bank foreign exchange settlement memo

4. Verification form of export foreign exchange receipts (in duplicate)

3、 The time of export tax rebate and the relationship between documents:

Generally, the normal operation process is to certify the invoice - bank foreign exchange settlement (issue water bill) ---Write off - tax refund, but in reality, it is always impossible to follow this step due to one reason or another. For example, there are many operation methods for failing to collect foreign exchange in time. Roughly speaking, one is that foreign exchange can be borrowed from other water bills without timely collection, and the other is that most places can refund tax within 90 days without write off Declaration to avoid overdue. This is called incomplete declaration of documents. It is also feasible to supplement it after verification of the verification form in the future. It should be noted that the verification period is within 180 days after customs declaration and export. If foreign exchange is not collected in time within 180 days, even if you make a tax refund declaration in the early stage, it will be regarded as domestic sales tax. Therefore, it is important to collect foreign exchange in time and urge foreign exchange

Time relationship:

The information is complete and can be handled quickly

4、 Document filing:

After tax refund declaration, documents shall be filed in time within 15 days. The required documents are as follows:

1. Document filing details

2 bill of lading

3. Depositary receipts

4 station receipt

5 purchase contract

In some places, it is specially required to add two things: one is the copy of the customs declaration form and the export list, and then the cover is bound and placed in the company for future reference. The above processes can be changed according to the actual situation

V   Tax refund summary:

1. The manufacturer's self-produced and self-sold tax rebate will face the pressure of tax refund in about one year. Our company will pay tax first to alleviate the capital pressure

2. The manufacturer shall deal with the customs, commodity inspection, tax refund departments, foreign control, banks and other departments and units, and our professionals

3. The manufacturer needs professionals to handle the documents with high tax rebate requirements, and our professionals follow them

4. Tax refund is equivalent to sales, which alleviates the tax pressure of manufacturers without sales

5. Tax rebate for profits will be more competitive with other manufacturers

6. Our company specializes in supporting tax rebate, customs declaration, logistics, documents and other matters