Procedures For Tax Rebate Registration And Customs Declaration

General procedures for tax rebate registration

1. collection of certificates and registration forms.

After obtaining the documents approved by the relevant departments for their export business and the certificate of industrial and commercial registration issued by the administrative department for Industry and commerce, the enterprise shall handle the export tax rebate registration within 30 days.

2. declaration and acceptance of tax rebate registration

After the enterprise receives the "tax refund registration form for export enterprises", it will fill in the registration form and relevant requirements, and affix official seal and relevant personnel seal to the tax authorities together with the approval documents of the export business management right and the certificate of industrial and commercial registration.

3. fill in the export tax refund registration certificate.

The tax authorities have received formal applications from enterprises, and have been audited without error and approved according to the prescribed procedures, and have been issued to enterprises for export tax rebate registration.

4. alteration or cancellation of export tax rebate registration

When the business condition of the enterprise changes or some tax rebate policy changes, the tax rebate registration should be changed or cancelled according to actual needs.

Two. Export tax rebates and materials.

1. customs declaration form.

2. export sales invoice.

3. purchase invoice.

4. letter of settlement or receipt of foreign exchange.

The 5. is the direct export or entrustment of export manufactured products by the production enterprise, and the export bill and export insurance policy should be accompanied by the settlement of CIF at CIF.

6. enterprises with import and export processing products shall also submit to the tax authorities the contract number and date of imported materials and parts, the name and quantity of imported materials, the name of the export product, the cost of the import material and the amount of various taxes.

7. product tax certificate.

8. verification of export receipts has been certified.

9. other materials related to export tax rebates.

Administrative measures for export tax rebate declaration forms

Article 1 in order to correctly implement the state's tax refund policy for export products, support the development of foreign trade, and strengthen the management of the declaration of export tax rebates, these measures are formulated.

The third export enterprises apply for the export tax rebate declaration form, which should be completed within fifteen days from the date of customs release (fifteenth days for statutory holidays).

When the fourth export enterprises handle tax rebates for export products to the tax authorities, they must provide export tax rebates with customs inspection certificates.

The fifth export enterprises must conscientiously fill out the export tax rebate declaration form and compile the declaration number.

The sixth customs, when accepting the declaration of export enterprises, should strictly seal the export tax rebate declaration documents and declare the export tax rebates to the tax authorities when they declare the export of high duty products.

Seventh, for goods that have been issued by the Customs for export tax rebate declarations, in case of special circumstances, customs clearance or refund shall be carried out. The customs declaration unit shall prove to the Customs at the original customs declaration place that the local tax authorities at the county level or above are in charge of export tax rebates, and prove that the goods have not been exported tax rebates or the tax refund has been returned to the tax authorities, and the customs will handle the customs clearance procedures for the goods.

Eighth the relevant units or enterprises have lost the export tax rebate declaration issued by the customs. If the customs authorities are required to reissue the customs, the tax authorities who are in charge of the export tax refund shall prove that the goods are not exported tax rebates, and verify the goods through the customs and verify that the goods have been exported.

Ninth, when exporting enterprises to declare customs, they should try to cheat export tax rebates in the form of less reports, more times (discarded) and low tax products posing as high tax products. At the scene, some of them are handled by the customs according to the "Customs Law of the People's Republic of China" and the relevant regulations. After the export enterprises have reported tax rebates to the tax authorities, they found that the tax rebates were handled by the tax authorities according to the "joint notice on strengthening export product tax rebate management" [National Tax (1991) 003].

Tenth no export tax rebate declaration will be issued by the customs.

Eleventh, for the products that have been processed for re export, the customs shall affix the stamp of "processing of incoming materials" on the tax rebate declaration form.

The twelfth export tax rebate declaration form is printed uniformly by the General Administration of customs.

The thirteenth measures have been implemented since April 1, 1991.