The “exemption, offset and refund†tax declaration for export goods of production enterprises means that after the export of the goods and the financial sales by the production enterprise, the production enterprise shall fill in the application form in accordance with the regulations and requirements for the refund (exemption) of the exported goods. Provide a statutory obligation and formalities for the application of the “exemption, offset, refund†tax application to the tax refund authority.
1. Free tax refund pre-declaration
After the export of the goods and the financial sales in accordance with the provisions of the system, the production enterprises shall apply to the taxation department for the VAT tax payment and the non-arrival declaration formalities during the legal tax return period of VAT. Through the declaration, the taxation authority has mastered the data of the export enterprises with complete export documents and incomplete export documents, and through these data, it is analyzed that the export enterprises are exempt from taxation when the export documents are complete and the export documents are incomplete. What is the impact of tax rebates, so as to analyze the changes in tax sources and grasp the progress of tax revenues.
After the pre-examination by the tax authorities, the pre-review feedback information will be read into the export tax refund declaration system, and the declaration data will be adjusted according to the feedback doubts.
Provide the following information:
(1) "VAT tax return" and its attached schedule
(2) "Basic Status Checklist for Export Enterprises"
(3) The “Summary Form of Tax Rebate for Export of Exported Goods of Production Enterprises†confirmed by the tax refund department
(4) List of exemption tax refund declarations issued in accordance with the requirements for electronic management of export tax rebates and the “Summary Form of Exemption, Arrival and Tax Declaration of Exported Goods of Production Enterprisesâ€
(5) Other information
2. VAT tax return
Time: Legal VAT tax return period (1-10 days)
data:
(1) "VAT tax return" and its schedule
(2) Summary Form of Tax Rebate (Exemption) for Exported Goods of Production Enterprises in the Previous Period (signed and stamped by the tax refund department)
(3) Other information required by the tax authorities
Enter the data in the VAT return report confirmed by the tax authorities into the export tax refund declaration system, and then report the “Return (Exemption) Tax Return Form for Exported Goods of Production Enterprisesâ€.
3. Formal declaration for tax refund
Time: From the 1st to the 15th of the following month, the holidays will be postponed.
data:
(1) "Detailed Forms of Tax Rebate (Exemption) for Exported Goods of Production Enterprises"
(2) Summary Table of Tax Rebate (Exemption) for Exported Goods of Production Enterprises
(3) "VAT tax return"
(4) The “Summary Table of Tax Rebate Declaration for Exported Goods of Production Enterprisesâ€
(5) Investigation form of taxation of export goods of production enterprises
(6) If there is a feed processing business, it must be reported
A "Declaration List of Customs Registration Manual for Feed Processing of Production Enterprises"
B "Declaration List of Imported Materials for Import and Processing of Production Enterprises"
C "Production enterprise feed processing trade tax-free declaration form"
D "Production enterprise feed processing customs registration manual verification application form"
(7) Bounded statements and original documents
A "Details of the exemption, offset and refund of export goods for the production industry"
B. Report relating to the feed processing business
C stamped customs declaration stamp for export goods (exclusive for export tax rebate)
D foreign exchange verification form (tax refund special association) or forward collection certificate
E agent export certificate
F export invoice
G Other information requested by the competent tax refund department
(8) The use of international financial organizations or foreign government loans, the use of international tendering methods by domestic production enterprises to win the sale of mechanical and electrical products should provide the following information in accordance with the provisions:
The competent national tax bureau at the place where the bidding unit is located issues the "Notice of Successful Certification"
B. The winning bid issued by the Chinese tendering company or other domestic tendering organization (original)
Supply contract signed by C winning bidder with Chinese tendering company or other tendering organization
D The invoice of the successful bidder to the user in accordance with the requirements of the tender and the supply contract
E sales of ordinary invoices or export invoices for mechanical and electrical products
F winning mechanical and electrical products user receipt list
(9) If the export is treated as a self-produced product, in addition to the above-mentioned voucher information, a special tax ticket issued by the competent company of the supplier shall be provided.
(10) When a domestic production enterprise sells marine engineering structural products to domestic offshore oil and gas exploration enterprises, it shall issue a general invoice, purchase and sale contract and other vouchers, and report to the local competent tax authorities for tax exemption procedures.
After the tax authorities review, formal feedback information is generated, and the company reads the official feedback information into the export tax refund declaration system.
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