The production of export goods "exemption, credit, enterprise tax refund" refers to the production enterprises in the export of the goods in accordance with the provisions of the accounting system in finance to do sales, it shall be handled in accordance with the export goods back (free) tax regulations and requirements, fill in the application form, provide relevant original data to tax organs presents "a legal obligations and procedures, exemption, offset retreat" tax application.
1, VAT refund pre declaration
Production enterprises in the export of the goods and selling in the financial system according to the provisions, the statutory VAT tax declaration period taxation department to apply for VAT exemption declaration procedures and. The adoption of the declaration, export enterprises in the export documents are complete and export documents not complete data master tax organs, and through these data to analyze the export enterprises in the export documents are complete and export documents not complete cases, respectively, what is the impact on the tax exemption and deduction and tax rebate, so as to analyze sources of change, grasp the tax income schedule objective.
To the tax authorities after the pre-trial, pre-trial feedback information will be read into the export tax refund declaration system, and according to the feedback of doubtful point adjustment declaration data.
Provide the following information:
(1) "the VAT tax declaration" and the provisions of the schedule table
(2) "verification form of export enterprises" basic situation
(3) the tax rebate Department confirmed the previous "production enterprise of export goods VAT refund declaration summary table"
(4) in accordance with the VAT refund declaration lists and "production enterprise of export goods, tax free, to offset the summary table of export tax rebates management requirements generation"
(5) other information
2, the VAT tax declaration
Time: statutory VAT tax declaration period (1-10 days)
Data:
(1) "value added tax returns" and schedule
(2) a production enterprise of export goods back (free) "on tax summary table" (after tax refund departments signed)
(3) other information requested by the tax authority
Tax audit confirmed by the tax authorities tax data entry in the table to export tax refund declaration system, and then fill in "a production enterprise of export goods back (free) tax summary table".
3, avoid touch drawback tax official declaration
Time: 1 month to 15 days, every festival or holiday.
Data:
(1) "a production enterprise of export goods back (free) tax schedule"
(2) "a production enterprise of export goods back (free) tax summary table"
(3) "value added tax returns"
(4) the previous "production enterprise of export goods tax exemption and deduction declaration summary table"
(5) the production of export goods tax survey enterprise
(6) a feed processing business to fill
A "feed processing enterprises customs registration handbook declaration list"
B "feed processing enterprises imported materials declaration list"
C "feed processing enterprises tax-free trade declaration form"
D "feed processing enterprises of customs declaration form" registration manual verification
(7) bound statements and the original certificate
A "production industry of export goods, free, back against the declaration list"
Report B and feed processing business related
C stamped customs stamp export goods declaration (export tax rebate special)
D foreign exchange verification certificate (tax rebate purpose) or long-term foreign exchange certificate
E agent export certificate
F export invoice
Requirement G competent tax rebate department to provide additional information
(8) by international financial organizations or foreign government loans, international bidding of mechanical and electrical products sales by way of winning the domestic production enterprises shall provide the following information according to the provisions of:
A tender units located in charge of the IRS issued "notice" bid to prove
B issued by the China Tendering Company, or other domestic bidding organization bid proof (original)
C bidder signed with Chinese Tendering Company or other organization of bidding of the supply contract
D bidder according to the stipulation of the tender and contract of supply to the user the shipment invoice
E sales winning electromechanical products of ordinary invoice or export invoice
F winning electromechanical products users receiving list
(9) as the export self-produced products, in addition to the above documents, also need to provide the special stamps issued by the competent tax supplier.
(10) domestic production enterprises of mining enterprise sales of ocean engineering structures of products to the domestic offshore oil and natural gas, to issue common invoices, purchase and sales contracts and other documents, report to the local competent tax authorities VAT refund formalities.
The tax authorities audit the generation after the formal feedback information, the enterprise will be officially feedback information read to export tax refund declaration system.
