Application for import and export rights required information:
<1>, business license original and copy<2>, code certificate original and copy
<3>, national and local tax original and copy<4>, official seal, name seal, financial seal
<5>, legal person ID card copy <6>, bank account opening approval notice
<7>, financial personnel ID card copy <8>, financial director identity documents
Export tax rebate conditions:
* must be within the scope of the value-added tax, excise tax on the goods;
* must be sent to the departure of goods, customs clearance not The goods must be delivered to the border, and customs clearance without departure is not counted;
* The goods must be sold in the financial treatment, and there are legal accounting documents and information for review;
* The goods must be exported to collect the remittance and have been written off. Linking the tax rebate to the export collection and write-off may effectively prevent the export enterprises from overstating the export price and cheating the tax.
Tax exemptions and reductions (state tax):
Customs knowledge and Q&A
Private production enterprises to apply for the right to import and export approval process :
Private production enterprises can apply for the right to import and export at the same time with the following conditions
1, has been in the location of the production enterprise industrial and commercial administration organs in accordance with the law, to receive the business license, the registered capital and net assets of 8.8 million yuan. Registered capital and net assets are more than 8.5 million yuan;
2, for two consecutive years, annual sales revenue, export deliveries of 50 million yuan and 1 million U.S. dollars (electromechanical products manufacturers annual sales revenue, export deliveries of 30 million yuan and 500,000 U.S. dollars) above;
3, with the import and export business of self-employment necessary professional personnel.
Declaration materials
1, private production enterprises to apply for the right to import and export report;
2, business license of the enterprise legal person (a copy of the original);
3, industrial and commercial administrative organs issued by the second consecutive years of the annual inspection of the enterprise and the assets of the proof of the table;
4, apply for import and export catalog;
5, agent for export of the goods;5, the agent for export, and the export of goods; 5, the export of goods; 5, the agent for export of the goods.5, agent for the export of foreign trade enterprises issued by the export supply certificate;
6, county-level tax authorities issued by the tax certificate.
Declaration and approval procedures
Private production enterprises to the registered location of the foreign trade and economic cooperation departments to submit a written application, the provinces, autonomous regions, municipalities directly under the Central Government and municipalities with plans to review the foreign trade and economic cooperation departments reported to the Ministry of Foreign Trade and Economic Cooperation for approval. Approved to obtain the right to import and export private production enterprises, with the approval of the documents to the customs, entry-exit inspection, foreign exchange, industry and commerce, taxation and other departments for the relevant procedures, to the provinces, autonomous regions, municipalities and cities directly under the Central Government and the municipal foreign trade and economic cooperation department to apply for << import and export enterprise qualification certificate >> carry out import and export business.
Private production enterprises approved to obtain the right of import and export enjoy the following rights and obligations:
1, can be directly engaged in import and export business;
2, within the scope of approved import and export business, you can operate the enterprise's self-produced products for export, the enterprise's production, scientific research of machinery and equipment needed, spare parts, raw and auxiliary materials Import and export business;
3, can apply for membership in the Chamber of Commerce for Import and Export, to participate in the national and local foreign trade authorities to organize activities related to foreign economic and trade activities, and to get the guidance of the national foreign trade policies and guidelines;
4, to comply with the national guidelines on foreign trade and laws and regulations;
5, to accept the competent departments in charge of foreign trade and economic and trade authorities and the import and export association supervision, management and coordination;
6, to accept the import and export association supervision, management and coordination and coordination;
6, actively export foreign exchange earnings.
Export tax rebates for the required information:
<1>, export goods sales account information. It must include: export sales invoices; that is: export invoices; stamped with the Customs seal of acceptance of the export of goods delivery (export tax rebate special joint); export collection and cancellation of the bill of exchange (export tax rebate special joint); copies of export sales account; sales ledger (monthly).
<2>, export goods purchase account information. It must include: purchase of export goods VAT invoices (credit coupon); purchase of export goods payment vouchers copies, i.e., check stubs, bank statements;
<3>, export goods tax special payment book;
<4>, export tax rebates for goods import vouchers declaration details.
Tax exemption processing (state tax) to submit information:
(a) military tax exemption to submit information:
1. "Taxpayer Tax Exemption Application Approval Form";
2. "Business License" and "Tax Registration Certificate" (copy) and a copy of the copy;
3. Based on the content of the application for tax exemption to provide the relevant supporting documents, materials;
(B) waste materials recycling tax exemption information to be submitted:
1. "Taxpayer Tax Exemption Application Approval Form";
2. "Business License" and "Tax Registration Certificate" (copy) and a copy;
3. According to the application for exemption content to provide the relevant supporting documents, materials;
4. other information and documents required by the competent tax authorities. Other information and documents required by the competent tax authorities.
(3) Tax exemption for agricultural products:
1. Application and Approval Form for Tax Exemption for Taxpayers;
2. Business License and Tax Registration Certificate (copy) and copy;
3. Relevant supporting documents and materials according to the content of the application for tax exemption;
4. Other information and documents required by the competent tax authorities, documents required by the competent tax authorities.
(4) Foreign-invested enterprises and foreign enterprises are required to submit information on the purchase of domestically produced equipment for enterprise income tax credit:
1. Purchase of domestically produced equipment, invoices and other valid certificates and information.
2. Business License and Tax Registration Certificate (copy) and copy;
3. Provide relevant supporting documents and materials according to the content of the application for exemption;
4. Other information and documents required by the competent tax authorities.
(E) Income Tax Exemption for Domestic Enterprises (Including Enterprise Income Tax Credit for Investment in Domestic Equipment for Technological Reform):
1. Application and Approval Form for Tax Exemption for Taxpayers;
2. Relevant supporting documents and materials based on the content of the application for tax exemption;
3. Financial and accounting statements;
4. Copies and photocopies of Business License and Tax Registration Certificate. Business License" and "Tax Registration Certificate" copy and copy;
5. Other information and documents required by the competent tax authorities.
6. For the credit of enterprise income tax on investment in domestic equipment for technological transformation, the following documents are required:
(1) Application Form for Credit of Enterprise Income Tax on Investment in Domestic Equipment for Technological Transformation;
(2) Relevant documents on approval of the project for technological transformation;
(3) Feasibility Study Report, Preliminary Design, and Estimated Investment Cost of the Technological Transformation Project;
(4) Documents with valid official stamps and certificates of approval for the project;
(5) Other documents required by the competent tax authorities. >(4) valid official seal of the "conformity with the national industrial policy of enterprise technology transformation project confirmation", do not need to be approved by the Economic and Trade Commission
Technological transformation projects, can provide the provincial economic and trade commission issued by the confirmation of conformity with the national industrial policy.
(5) Other information required by the tax authorities.
(6) Information to be submitted by feed manufacturers for enjoying tax preferences
1. Application and Approval Form for Exemption of Shenzhen Feed Products from Value-added Tax (VAT);
2. Qualified certificates of feed products issued by the provincial (or Shenzhen) feed quality testing organizations;
3. Audit opinion of the provincial (or Shenzhen) feed industry management department;
4. Other information required to be submitted by the competent state tax collection authority.
(7) Foreign-invested Enterprises Purchasing Domestic Equipments for VAT Refund
1. Guangdong Province Foreign-invested Enterprises Purchasing Domestic Equipments for VAT Refund Declaration Form for the Domestic Equipments Purchased under each contract
2. VAT invoices;
3. Payment book of tax (for exported goods);
4. Payment voucher;
5. Voucher;
5. Registration manual;
6. Copy of the contract for the supply of national equipment.
(8) Documents to be submitted for VAT refund for high-tech industry:
1. Application and Approval Form for VAT Refund for High-tech Industry of Shenzhen City
2. Copy of Tax Registration Certificate;
3. Documents proving the enjoyment of the preferential treatment (certificate of high-tech enterprise, project accreditation, accreditation of new products, etc.); copy of documents;
4. p>4. Description of the application project;
5. VAT payment book and copy;
6. Explanation of tax calculation for preferential projects;
7. Annual accounting audit report;
(ix) Individual industrial and commercial households are required to submit information for tax exemptions and reductions:
1. Application and Approval Form for Tax Exemption and Remission of Tax for Taxpayers;
2. Business License and Tax Registration Certificate (copy) and a copy;
3. Certificate of eligibility of disabled persons and a copy;
4. Resident Identity Card and a copy;
5. Other information and documents required by the competent tax authorities.
(k) Foreign-invested enterprises with a business period of more than 10 years are required to submit information for tax exemption and reduction:
1. Application and Approval Form for Tax Exemption and Reduction of Tax for Taxpayers;
2. Complete annual financial statements of the enterprise;
3. Accounts checking report of a certified public accountant in China;
4. Business license and Certificate of Taxation Registration (duplicates), and photocopies thereof;
5. The contract letter of the enterprise being approved (the foreign-funded enterprise submits the feasibility report);
6. Other information and documents required by the competent tax authorities.
(xii) High-tech enterprises are required to submit information for tax exemption and reduction:
1. Application and Approval Form for Tax Exemption and Reduction of Tax for Taxpayers;
2. Complete annual financial statements of the enterprise;
3. Accounts checking report by Chinese certified public accountants;
4. Business License and Certificate of Taxation Registration (duplicate) and its copies;
5. Certificate of Approval for High-tech Enterprises issued by the relevant science and technology department and;
6. Other information and documents required by the competent tax authorities.
(xiii) After the expiration of the period of income tax reduction or exemption, enterprises are required to submit the following information when applying for tax reduction or exemption:
1. Application and Approval Form for Tax Reduction or Exemption for Taxpayers;
2. Complete annual financial statements of the enterprise;
3. Accounts checking report of a certified public accountant in China;
4. Business License and Certificate of Taxation Registration (duplicate) and its copy.
5. Certificate of Approval for High and New Technology Enterprise and its copy;
6. Documents proving that exports account for 70% of the total output value;
7. Other information and documents required by the competent tax authorities.
(xiv) vehicle purchase tax exemption information to be submitted:
1. "Taxpayer Tax Exemption Application Approval Form";
2. "Business License" and "Tax Registration Certificate" (copy) and a copy;
3. According to the content of the application for exemption (special vehicles for flood control and forest firefighting, return to serve the overseas students to purchase with cash remittances.
China's customs declaration registration system
Customs declaration refers to the person in charge of the means of transportation in and out of the country, the consignee or consignor of imported and exported goods or agent to the Customs and Excise Department for the import and export of goods procedures. Customs declaration to the Customs and Excise Department of the person or unit called the declarant. Enterprises and institutions that need to go through customs declaration procedures with the Customs shall submit a written application to the Customs for examination and registration by the Customs. Units that have gone through the above procedures can directly to the Customs for inbound and outbound means of transportation, customs declaration of goods, enterprises and institutions assigned specific to the Customs for customs clearance procedures should be through the Customs training, assessment; not to the Customs for registration procedures for the unit shall not be directly to the Customs for customs clearance procedures.
According to the regulations, in addition to the international transportation enterprises and foreign-ship agency companies and specialized customs declaration enterprises, must be registered with the Customs, the following units, such as directly to the Customs for customs clearance procedures, must also be registered:
1, foreign trade and subsidiaries of professional companies and subsidiaries and affiliated provinces and municipalities of the Taiwan district-level branches and approved by the foreign trade rights of the branch companies.
2, industrial trade, agricultural trade, technology trade companies with import and export rights.
3. Manufacturing enterprises, enterprise consortiums, and joint companies of foreign trade and manufacturing enterprises that have the right to import and export.
4, Sino-foreign joint ventures, cooperative enterprises, wholly foreign-owned enterprises.
5. Duty-free goods companies, foreign exchange and overseas remittance stores.
6, trust and investment companies, economic and technological development companies, technology introduction companies and leasing companies.
7, complete sets of equipment companies, foreign contracting companies.
8, other enterprises that often have import and export business.
Enterprises and institutions applying for registration with the Customs should fill out the "Application for Registration of Customs Declaration" and apply to the Customs with the following documents:
(1) a copy of the documents approved for business;
(2) a copy of the business license issued by the industry and commerce department;
(3) Economic guarantee issued by the bank;
(4) Application for registration of customs declaration.
After the Customs examination and approval, the Customs will issue the "Certificate of Registration of Customs Declaration" and charge a deposit of 500 RMB and a handling fee for the workbook. Customs declaration unit is required to "declaration of special seal" and declaration of the name of the seal and signature type sent to the Customs record for the record, each time the import and export declaration of goods to the Customs must be stamped with the declaration unit and declaration of the seal has been filed, otherwise the Customs will not be accepted.
What documents need to be submitted for customs clearance? Importers and exporters to the Customs declaration, the need to submit the following documents:
1, import and export goods declaration. General imported goods should be filled out in duplicate; need to be written off by the Customs of goods, such as processing trade goods and bonded goods, etc., should fill out a special declaration in triplicate; goods exported to the domestic tax rebate, should fill out a special declaration of tax rebate.
2, goods invoice. Requirements for the number of copies less than a customs declaration, the export of goods entrusted to foreign sales, the settlement mode is to be sold after the sale of goods in accordance with the actual amount of foreign exchange settlement to the export unit, the export declaration can be exempted from payment.
3, land transport orders, air transport orders and sea imports of bills of lading and sea exports of loading orders. Customs in the review and inspection of goods, in the original freight bill on the seal of release return of the customs declaration tribute, with which the pickup or shipment of goods.
4, cargo packing list. The number of copies of the same invoice. But bulk goods or a single species and packaging content of the same piece of goods can be exempted.
5, the export of foreign exchange receipts and write-offs. All export goods declaration, should be submitted to the foreign exchange management department stamped "supervision of foreign exchange collection" seal of the export collection of foreign exchange write-offs, and will be filled in the write-off number in the upper right corner of each export declaration.
6, the Customs deems necessary, should also be submitted to the examination of trade contracts, certificates of origin of goods.
7, other relevant documents. Including:
(1) approved by the Customs and Excise Department to grant tax reductions, tax-free goods, should be submitted to the Customs and Excise Department signed tax exemption certificate, foreign-funded enterprises in the Beijing area need to check the list of imported equipment issued by the Customs and Excise Department;
(2) has been filed to the Customs and Excise Department for the import and export of processing trade contracts, the Customs and Excise Department should be issued by the "Registration Manual ".
Provisions for the period of customs declaration?
The period for customs declaration refers to the time when the consignee or his agent is required by law to declare the goods to the Customs after the goods are delivered to the port. According to the provisions of China's Customs Law, the period of declaration of imported goods is 14 days from the date of declaration of the entry of the means of transportation, the consignee or his agent to the Customs, more than this period of time to declare the Customs, the Customs levied late fees.
The starting date of late charges for inbound goods is the 15th day from the date of declaration of the entry of the means of transportation, while the late charges for inbound goods transported by mail is the 15th day from the date of notification of the post office received by the addressee. In addition, there are two starting dates for the collection of late charges for inward transportation of goods: the 15th day from the date of declaration of entry of the means of transportation, and the 15th day from the date of shipment of the goods to the place of destination.
The object of collection of demurrage is the consignee of imported goods or his agent. The daily amount of 0.5% of the CIF price of imported goods, the starting point for the RMB 10 yuan, the shortfall is not levied. It should be noted that the c.i.f. price of imported goods here is the normal c.i.f. price validated by the Customs, which is denominated in foreign currency. Customs should be levied on the day of late payment of the national foreign exchange rate of the median price of the sale and purchase of RMB. Demurrage is due to the consignee of imported goods or their agents more than the legal deadline to the Customs and Excise Department to declare a fee, not a fine, the Customs and Excise Department issued a receipt for demurrage is not a fine notice.
Customs clearance period and the imposition of late charges is to use administrative and economic means to promote the import of goods in a timely manner, accelerate the port of transportation, so that the imported goods into production and use as soon as possible.
How to import and export goods inspection?
Import and export goods inspection refers to the Customs in the acceptance of declarations and review of customs documents on the basis of the import and export of goods for the actual proofreading check. The purpose of the inspection is to check the actual import and export of goods and customs declarations reported on the contents of whether or not they are consistent, there are no misstatements, omissions, concealment, falsification and other cases, to examine whether the import and export of goods is legal, to determine the physical and chemical properties of the goods. Import and export goods, in addition to the General Administration of Customs exemption, should be subject to customs inspection. Customs inspection of goods, in general, should be in the Customs time and supervision of the place, if there is a reason to require the Customs inspection outside the supervision of the field, should be reported to the Customs agreed in advance.
The Customs has the following requirements in the inspection:
1, the consignee or consignor of the goods or their agents must be present, and in accordance with the requirements of the Customs is responsible for handling the removal of the goods, unloading and re-sealing of the goods packaging and other work.
2, the Customs deems it necessary, you can go through the inspection, re-inspection or extraction of samples of goods, goods management personnel should be present as witnesses.
3, the applicant shall provide round-trip transportation and accommodation, and pay the relevant costs, and pay the fees in accordance with Customs regulations.
In addition, China's Customs Law provides that the Customs in the inspection of incoming and outgoing goods articles, damage to the goods being inspected, should be compensated for the actual loss. At this time, the customs officer to fill out the "inspection of goods, articles damage report" and sign, in duplicate, the inspection officer and the parties to retain a copy. Both parties *** with the agreed degree of damage to the goods or repair costs, to the Customs audited duty-paid price as the basis for determining the amount of compensation. The compensation is always paid in RMB. Prerequisites for Customs Release of Goods According to the provisions of China's Customs Law, except for goods specially authorized by the Customs, imported and exported goods may be released by the Customs after the consignee or consignor pays the tax or provides guarantee. Customs declaration of imported and exported goods, after reviewing the customs declaration documents, inspection of the actual goods, and in accordance with the law to deal with the formalities for the collection of taxes and fees or tax exemptions and reductions, in the relevant documents signed and sealed release, the owner of the goods or his agent can pick up the goods or shipment of goods. It is worth noting that the port customs release of import and export goods means:
(1) for general trade in import and export goods, the end of customs supervision,
(2) for the need to be transferred to the Customs to continue to supervise the goods in other ways, the goods into another way of Customs supervision; just need to be transferred to another place of customs clearance of goods, then the end of the A Customs supervision and the beginning of the B Customs supervision.