Reprocessing Procedures For Export Tax Rebate Documents

I. to make a declaration form for export goods.

Export enterprises that have lost the declaration of export goods (for export tax refund) shall be applied to the Customs for replacement. The export enterprises shall apply to the Customs for reprocessing within 6 months from the date of export.

(application note) export enterprises must submit a certificate of re export declaration issued by the State Tax Bureau, which is responsible for the export tax rebates.

The exporters should submit the following certificate information when they apply to the competent tax rebate department to issue the certificate of re export goods declaration:

1. the report on the application for issuance (proof of the customs declaration form).

2. the other declaration of export goods is not lost.

3. verification of export receipts (exclusive use of export tax rebates).

4. export invoice.

5. other information required by the tax rebate department.

Two. Rewrite the export verification certificate.

1. according to the regulations of the State Administration of foreign exchange, the Ministry of foreign trade and economic cooperation, the State Administration of Taxation and the General Administration of Customs on supplementary measures for the verification of export receipts,

(1) if an export enterprise fails to pass the customs declaration, it will report to the foreign exchange administration within 5 working days, and it will be cancelled after verification and approval. The foreign exchange administration will declare it cancelled in a unified newspaper, and the cost will be borne by the loss of the write off list.

(2) if an export enterprise loses its verification form after customs declaration, the foreign exchange administration shall cancel the verification number and relevant documents on the export certificate issued by the customs union or the Customs on the basis of the customs declaration, and export procedures for the export unit to cancel and cancel the declaration.

(3) the export enterprises shall apply for the re export of the rebate issued by the foreign exchange administration after the loss of the tax rebate issued by the exchange administration. The foreign exchange administration must issue a certificate of tax refund and reissue of the export receipt verification certificate based on the certificate of export tax refund issued by the tax authorities that are responsible for the export enterprises' tax refund.

2. supplementary procedures.

After the export enterprise has lost the verification form for export collection (for export tax refund), it shall apply to the competent foreign exchange administration for an application on the basis of the certificate of export tax collection verification certificate issued by the tax authorities responsible for the export tax refund.

The exporters should apply to the tax authorities responsible for the export tax refund to issue the certificate for the verification of the drawback of the drawback of the export receipt.

(1) a report on the application for issuance (certificate of tax refund for export repurchase verification certificate).

(2) customs declaration for export goods (exclusive use of export tax rebates).

(3) export invoice.

(4) other information required by the tax authorities responsible for export tax rebates.

Three, export enterprises lose the special payment book of value added tax on export goods.

According to the reply issued by the State Administration of Taxation on the issue of how to handle the tax refund after the export enterprises lose the special value payment books of export goods, the export enterprises can not provide the special payment books for export goods value-added tax if they fail to declare the tax rebates. (hereinafter referred to as the "special tax payment book"), they are required to provide copies of the original tax payment payment documents signed and sealed by the tax authorities at the county level or above where the suppliers are located, and the tax collected in the original tax payment books issued by the banks of the location where the suppliers are located.

Four, tax refund for export commodities.

(1) the provisions of the tax law

Export enterprises will return the goods after they have actually declared their exit from the country. If the Customs has issued the export tax rebate declaration, the export enterprise must issue a certificate of tax refund for export commodities issued by the State Tax Bureau, which is responsible for the export tax rebates, and the customs can handle the procedures for returning the goods.

The export of export goods this year may be adjusted by the scarlet letter (or negative number) in the next period from the simple sales revenue (or adjusted at the end of the year), and the export tax refund should be made if the export goods in the previous year have returned.

The amount of tax to be paid is: the refund of the FOB price of the goods exported * the foreign exchange price of RMB. The refund rate of the exported goods shall not be repaid if the returned goods are taxed as domestic goods because of the fact that the documents are not uniform.

(two) handling procedures

When exporting enterprises to the tax authorities responsible for export tax rebates, when handling the certificate of tax refund for export commodities, the following information should be provided:

1. report on the application for export (certificate of refund for export goods).

2. declaration of export goods (for export tax refund).

3. export waybill or bill of lading.

4. export receipt.

5. note on the return of traffic.