Write-off: After the customs declaration is returned to the company, it takes 3-5 days to go to the SAFE for write-off.
Bring the following information after 3-5 days.
1. Write-off form after customs declaration
2. Memorandum of bank receipt
3. Receiving and verifying the customs declaration form
4 enterprise verification report form (2 copies) stamped with the official seal.
Tax Refund: After the verification is completed, you must first declare the tax refund (exemption) to the IRS on the export tax refund website, and bring the following information two days after the declaration.
1. Write-off Doc after write-off
2. Customs declaration tax refund form
3. Packing list
4. Export invoice
5. bill of lading
6. Loading List (for ships only)
7. Declaration list automatically generated by the system after declaration (generally 1-3 copies is enough) 8.
8. Add three summary tables (1 min)
Just bring the above information, but you have to submit it to the national tax for review before you can get a tax refund.
After the declaration, the system will automatically generate 9 declaration details and 3 summary tables.
The following are the references, and you will understand.
The concept of tax refund (exemption) for export goods
Tax refund (exemption) of export goods refers to that in international trade, goods exported abroad are exempted from the tax payable when they are consumed in their own territory, or the tax paid (value-added tax and consumption tax) is refunded according to the provisions of their own tax laws.
This is a tax measure commonly used in international trade and accepted by all countries, aiming at encouraging fair competition in export commodities of all countries.
According to the common practice of the international community and the current national conditions of China, referring to the common international practice, China has formulated and implemented the tax refund (exemption) system and management measures for export goods. The measures clearly stipulate that, unless otherwise stipulated, the goods exported by enterprises with the right to export can be refunded or exempted from value-added tax and consumption tax on the basis of the relevant documents submitted to the tax authorities on a monthly basis after the goods are declared for export and financial sales.
Basic system of export tax rebate
China's export tax rebate system is a special tax system established according to China's national conditions and relatively independent of other internal tax management. From 65438 to 0994, China carried out a comprehensive industrial and commercial tax reform. According to the guiding ideology of reform, State Taxation Administration of The People's Republic of China has successively formulated and promulgated the Measures for the Administration of Tax Refund (Exemption) of Export Goods and the Measures for the Electronic Administration of Export Tax Refund, which have made specific provisions on the scope, calculation method, daily management and liquidation inspection of tax refund. In recent years. According to the actual situation, it has undergone many reforms and improvements. At present, China's export tax rebate system mainly includes the following aspects:
An enterprise that enjoys the right of export tax rebate refers to an enterprise that has the right to operate import and export with the approval of relevant departments. Mainly foreign trade companies and production enterprises with import and export rights, including foreign-invested enterprises, as well as some special enterprises with small export volume, such as ocean shipping supply companies and duty-free goods companies. At present, there are about 65,438+10,000 such enterprises. In the future, with the liberalization of export management rights, more and more enterprises will handle export tax rebates.
Export goods that enjoy tax refund can enjoy the tax refund policy except duty-free goods, prohibited goods and goods that explicitly prohibit tax refund. The tax types of tax refund are value-added tax and consumption tax. Since 2004, the VAT refund rate has been divided into five grades, namely 17%, 13%,1%,8% and 5%, and the average tax refund rate is about 12%. The tax refund rate of consumption tax shall be implemented according to the statutory tax rate.
There are two main ways to implement export tax rebate: one is to implement tax-free tax rebate for export goods of foreign trade enterprises, that is, to exempt export goods from value-added tax in the sales process and refund the value-added tax paid by export goods in the early production and circulation process; The second is to implement measures of exemption, credit and tax refund for goods exported by production enterprises on their own or on commission. Export goods are exempt from value-added tax, and the value-added tax contained in raw materials and packaging materials purchased by export goods is allowed to be deducted from the taxable amount of domestic goods, and the tax refund will be given for the unpaid part.
Export tax rebate should be managed in a planned way. The Ministry of Finance arranges the export tax rebate plan in the central budget every year, and issues it to all provinces (autonomous regions and municipalities) jointly with State Taxation Administration of The People's Republic of China. Tax refund beyond the plan is not allowed, and the plan of the current year shall not be carried forward to the next year.
All export tax rebates of export enterprises are managed by computer. Through computer declaration and examination and approval, the export tax rebate subsystem of "Port Electronic Law Enforcement System" was started in 2003. Export tax refund documents such as customs declaration form and foreign exchange verification form for enterprises to declare tax refund have realized the way of checking with the information of government agencies that issued the documents, ensuring the authenticity and accuracy of the declaration documents.
Classification of tax refund (exemption) for export goods
According to the current tax system, the tax refund (exemption) of China's export goods is the value-added tax and consumption tax within the scope of turnover tax (also known as indirect tax).
Tax refund (exemption) for export goods refers to the value-added tax paid and the consumption tax payable in all aspects of domestic production and circulation of export goods.
Keywords: turnover tax
It refers to the so-called tax category characterized by commodities. As far as China's current tax system is concerned, turnover tax includes value-added tax, business tax, consumption tax, land value-added tax, customs duties and some local industrial and commercial taxes.
Conditions for applying for export tax refund registration
1. Must be engaged in export products business, which is the most basic condition for enterprises to apply for export tax refund registration.
2. Must hold a business license issued by the administrative department for industry and commerce. A business license is a certificate that an enterprise can engage in legitimate business operations, and its business activities are protected by state laws.
3. It must be an enterprise that implements independent economic accounting, has legal personality, has a complete accounting system, independently prepares financial revenue and expenditure plans and capital balance sheets, opens an independent account in a bank, and can handle foreign purchase and sale business and payment and settlement.
At the same time, enterprises that do not meet the above conditions generally do not apply for tax refund registration for export enterprises.
Be sure to understand the four time limits of export tax rebate.
Export enterprises should pay special attention to the declaration procedures and time concepts when handling export tax rebates to avoid losses. Export enterprises should pay attention to four time limits when handling export tax rebates:
One is "30 days". After purchasing export goods, foreign trade enterprises should promptly ask suppliers for special VAT invoices or ordinary invoices, which belong to anti-counterfeiting and tax-controlled VAT invoices, and must go through the authentication procedures within 30 days from the date of invoicing.
The second is "90 days" Foreign trade enterprises must go through the formalities of export tax refund declaration within 90 days from the date of goods declaration and export, and production enterprises must go through the formalities of tax exemption declaration within 3 months from the date of goods declaration and export.
The third is "180 days". The export enterprise must provide the local competent tax refund department with the verification form of export proceeds (excluding long-term foreign exchange income) within 180 days from the date of goods declaration and export.
The fourth is "3 months". If the paper-based tax refund certificate for export goods of an export enterprise is lost or the contents are filled in incorrectly, it can be reissued or changed according to the relevant regulations. The export enterprise can apply to the tax refund department for an extension of the declaration of tax refund (exemption) for export goods within the declaration period, and can postpone the declaration for three months after approval.
General procedures and accessories of export tax rebate
General procedures for export tax refund registration:
1. Delivery of relevant certificates and collection of registration forms
The enterprise shall, within 30 days after obtaining the approval documents of relevant departments and the industrial and commercial registration certificate issued by the administrative department for industry and commerce, handle the tax refund registration of export enterprises.
2. Declaration and acceptance of tax refund registration
After receiving the Registration Form for Tax Refund of Export Enterprises, the enterprise shall fill in it according to the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authorities together with the approval documents for the right to operate export products, industrial and commercial registration certificates and other supporting materials. After verification by the tax authorities, the registration shall be accepted.
3. Issue the export tax refund registration certificate.
After receiving the formal application of the enterprise, the tax authorities will issue it to the enterprise for "export tax refund registration" after examination and approval according to the prescribed procedures.
4. Change or cancellation of export tax refund registration
When the business conditions of the enterprise change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.
Two. Additional materials for export tax rebate
1. Customs declaration. Customs declaration form is a document filled in by import and export enterprises when goods are imported or exported to customs for inspection and clearance.
2. Export sales invoice. This is a document filled out by the export enterprise according to the sales contract signed with the export buyer. It is the main voucher for foreign buyers to purchase goods, and it is also the basis for the accounting department of export enterprises to record the sales income of export products.
3. Purchase invoice. The main purpose of providing purchase invoices is to determine whether the supplier, product name, unit of measurement and quantity of export products are the sales price of the production enterprise, so as to divide and calculate the purchase cost.
4. Foreign exchange settlement memo or foreign exchange receipt notice.
5. Self-made products that are directly exported or commissioned by production enterprises and settled on CIF basis shall also be accompanied by export cargo waybill and export insurance policy.
6. Enterprises engaged in the re-export business of raw materials processing shall also submit the contract number, date, name and quantity of imported materials, name of re-exported products, import cost amount and various taxes paid to the tax authorities.
7. Product tax certificate.
8. Proof that export income has been written off.
9. Other materials related to export tax rebate.
Under what circumstances can I apply for export tax rebate?
I. Scope of export tax rebate
The products exported by our country belong to products for which product tax, value-added tax and special consumption tax have been levied or applied, and shall not be refunded or exempted unless explicitly stipulated by the state.
Export products should generally meet the following three conditions:
1. must be products within the scope of product tax, value-added tax and special consumption tax.
You must declare and leave this country. The so-called export is the export pass. This is one of the main criteria to distinguish whether a product belongs to a refundable export product, and the export declaration form and export sales invoice stamped with the customs inspection stamp shall prevail.
3. Export sales must be carried out financially.
Generally speaking, export products will only be refunded if they meet the above three conditions. However, the state has also made special provisions on products subject to tax refund, especially allowing some products to be treated as export products.
Special tax refund products mainly include:
1. Products sold by ocean shipping supply companies to ocean shipping, ocean freighters and seafarers;
2 foreign repair and replacement of spare parts and raw materials used in the business.
3. Foreign contracted engineering companies purchase machines, equipment and raw materials specially used for foreign contracted projects produced by domestic enterprises. After shipment out of the country, apply for tax refund with the purchase invoice and customs declaration form issued by the contractor;
4 international bidding, domestic winning mechanical and electrical products.
At the same time, the state also clearly stipulates that a few export products will not be refunded even if they meet the above three conditions;
The export products that the state explicitly refuses to refund tax are:
1. crude oil exported;
2. Foreign aid export products;
3. Products prohibited from export by the state;
4. Export enterprises purchase foreign-invested products for export;
5. Processing and assembling export products with supplied materials;
6. Export products sold by the quartermaster factory to the military system;
7. The scope of enterprises exporting military systems;
8. Diamonds processed by domestic or imported rough diamonds for diamond processing enterprises are directly exported or sold to foreign trade enterprises for export;
9. Products produced by Qilu, Yangzi and Daqing ethylene projects;
10. Products excluding tax;
1 1. Goods purchased in China and carried abroad by individuals will not be refunded for the time being.
2. Which enterprises can export tax rebates?
1. Central and local foreign trade enterprises, industry and trade companies and some industrial production enterprises that have the right to operate foreign trade and undertake the task of earning foreign exchange through national export have the right to operate foreign trade independently with the approval of the competent economic and trade department.
2. Entrusted export enterprises mainly refer to enterprises that have the right to export as agents and bear export profits and losses.
Calculation method of tax refund for general trade export goods
At present, there are two ways of tax refund for export goods of foreign-invested enterprises: "levy first and then return" and "exemption, offset and refund".
"Retreat first" means that all the goods exported by the production enterprises themselves or on their behalf are taxed at the tax rate stipulated in the provisional regulations on value-added tax, and then the tax authorities in charge of export tax rebate business examine and approve the tax refund at the tax rate stipulated in the national export tax rebate plan.
1. Tax basis.
The tax refund amount is calculated by multiplying the FOB price of export goods in the current period by the RMB quotation of foreign exchange.
"FOB price" (written in English as FOB price) is the FOB price at the port of shipment, but this delivery price belongs to symbolic goods, that is, the seller issues the necessary shipping documents to the buyer according to the contract to collect the payment, and the risk division between the buyer and the seller is based on the shipment of the goods. Therefore, the FOB price is that the buyer is responsible for chartering, booking space, handling insurance and paying transportation premium.
The most commonly used FOB, CFR and CIF price conversion methods are as follows:
FOB price =CFR price-freight =CIF price ×( 1- insurance premium × insurance rate)-freight
Therefore, if an enterprise conducts export transactions at CIF price, the foreign freight, insurance premium, commission and financial expenses borne by the enterprise shall be deducted after the goods leave the country; If the transaction is conducted at CFR price, the freight shall be deducted.
Second, the calculation method
1, general trade
(1) calculation formula:
Taxable amount in this period = output tax of domestic goods in this period+FOB price of export goods in this period × RMB quotation of foreign exchange × tax rate-total input tax in this period.
Current tax refund = FOB price of export goods × RMB foreign exchange quotation × tax refund rate
(2) Description of the above calculation formula:
The current input tax includes all deductible domestic materials, utilities, transportation costs, value-added tax levied by the customs and other expenses that can be deducted according to the tax law.
② The RMB quotation of foreign exchange is determined by two methods stipulated in the financial system, namely, the quotation of the day announced by the state or the average price of the quotation at the beginning and end of the month. Once the calculation method is determined, the enterprise shall not change it within a tax year.
(3) When the actual sales income of the enterprise is inconsistent with the amount recorded in the export goods declaration form and the foreign exchange verification form, the tax authorities will levy taxes according to the large amount and refund the tax according to the amount recorded in the export goods declaration form.
④ If the tax payable is less than zero, it will be carried forward to the next period to offset the tax payable.
For example:
Example 1. In March 2000, a shoe factory exported 30,000 dozens of shoes, of which: (1) 28,000 dozens were sold at the FOB price of $200 per dozen, and the RMB exchange rate was 1: 8.2836 yuan; (2) 2,000 dozen are sold on CIF basis, at a price of $240 per dozen, with freight 20 yuan, insurance 10 yuan and commission 2 yuan per dozen. The foreign exchange rate of RMB is 1:8.2836 yuan. In this period, the number of shoes sold domestically is 19400 dozen, the sales income is 34.92 million yuan, the output tax is 5.9364 million yuan, the input tax can be deducted/kloc-0.80 million yuan, and the shoe tax rebate rate is/kloc-0.3%. The tax payable and tax refund are calculated by the method of "first levy and retreat".
Calculate the sales income of export self-produced goods: the sales income of export self-produced goods = FOB × foreign exchange RMB quotation+(CIF-transportation fee-insurance premium-commission) × foreign exchange RMB quotation = 28000× 200× 8.2836+2000× (240-20-10-2) × 8.2836.
Taxable amount in this period = domestic goods output tax in this period+FOB export goods in this period × foreign exchange RMB quotation × tax rate-total input tax in this period = 5936400+49834137.60 ×17%-1080000 = 3608203.39 (.
Current tax refund amount = FOB price of export goods in current period × foreign exchange RMB quotation rate × tax refund rate-49834137.60 ×13% = 6478437.89 (yuan).