Relevant Documents For Export Tax Rebates

Export tax rebate related documents

Re export declaration form

　　出口企業(yè)遺失出口貨物 報(bào)關(guān)單 ( 出口退稅 聯(lián))需向 海關(guān) 申請(qǐng)補(bǔ)辦的，可在貨物出口之日起6個(gè)月內(nèi)憑主管退稅部門出具的《補(bǔ)辦出口貨物 報(bào)關(guān)單 證明》向 海關(guān)申請(qǐng)補(bǔ)辦。

When applying for a certificate for the declaration of export goods, the exporters shall submit the following certificate information to the competent tax refund department when applying for the certificate of export declaration.

(1) the report on the application for issuance (certificate of re export declaration);

(2) declaration of export goods (other items not lost).

3. Verification of export receipts (export tax rebate);

Export invoice;

(c) other information required by the competent tax rebate authority.

The report on application for issuance (certificate of re export declaration) has been issued through the declaration system of export tax rebates for production enterprises.

Examination and verification of certificate of re export declaration

　　退稅部門在接到生產(chǎn)企業(yè)申請(qǐng)《補(bǔ)辦出口貨物報(bào)關(guān)單》的申請(qǐng)資料后，須人工審核其所提供的資料是否真實(shí)、完整，《關(guān)于申請(qǐng)出具(補(bǔ)辦出口報(bào)關(guān)單證明)的報(bào)告》的相關(guān)內(nèi)容是否與所提供紙制憑證上的內(nèi)容一致、是否與所提供申報(bào)軟盤中的內(nèi)容一致。

Computer audit of electronic data declared by enterprises:

Whether the declaration declaration for export goods has been applied for export tax rebates;

Whether the declaration documents for export goods that have been applied for reprocessing have been applied for repmission or not, and if they are returned, they need to be re signed on the declaration forms.

The electronic data content of the customs declaration form for export goods is identical with the electronic information content of the customs declaration form.

　　經(jīng)審核，發(fā)現(xiàn)申請(qǐng)補(bǔ)辦的出口貨物報(bào)關(guān)單已申請(qǐng)辦理過出口退稅、沒有海關(guān)提供電子信息或電子信息內(nèi)容不一致的，退稅部門不予提交出具環(huán)節(jié)。只有審核環(huán)節(jié)通過后方可提交出具環(huán)節(jié)。

Issuance of certificate of re export declaration

　　經(jīng)審核無(wú)誤后，退稅部門方可出具《補(bǔ)辦出口貨物報(bào)關(guān)單證明》。該證明可通過”生產(chǎn)企業(yè)出口退稅審核系統(tǒng)”產(chǎn)生，一式三聯(lián)，分別為海關(guān)存查聯(lián)(僅此聯(lián)簽章)、稅務(wù)機(jī)關(guān)存查聯(lián)、企業(yè)留存聯(lián)。

Reissue of verification receipt

　　生產(chǎn)企業(yè)遺失出口收匯 核銷單 (出口退稅專用聯(lián))，需向主管外匯管理局申請(qǐng)補(bǔ)辦的，可憑主管退稅部門出具的《補(bǔ)辦出口收匯核銷單證明》，向外匯管理局申請(qǐng)補(bǔ)辦。

When applying for a certificate for verification of export receipts, the exporters shall apply for the certificate of verification of export receipts when they apply to the competent tax refund department.

(1) the report on application for issuance (certificate for verification of export receipts);

2. Declaration of export goods (special tax refund for export);

Export invoice;

Other information required by the tax rebate department.

The report on application for issuance (certificate for verification of export export receipts) has been produced through the export tax rebate declaration system of production enterprises, and the floppy disk produced is reported.

Verification of the certificate for verification of export export receipts

　　退稅部門在接到生產(chǎn)企業(yè)申請(qǐng)《補(bǔ)辦出口收匯核銷單》的申請(qǐng)資料后，須人工審核其所提供的資料是否真實(shí)、完整，《關(guān)于申請(qǐng)出具(補(bǔ)辦出口收匯核銷單證明)的報(bào)告》的相關(guān)內(nèi)容是否與所提供紙制憑證上的內(nèi)容一致、是否與所提供申報(bào)軟盤中的內(nèi)容一致。

Computer audit of electronic data declared by enterprises:

Whether the enterprise's application for re export verification has been applied for export tax refund.

Whether the electronic data collected from the enterprise's application for re export verification is identical with the electronic information content of the export verification receipt.

　　經(jīng)審核，發(fā)現(xiàn)申請(qǐng)補(bǔ)辦的出口收匯核銷單已申請(qǐng)辦理過出口退稅、沒有收匯核銷單電子信息或電子信息內(nèi)容不一致的，退稅部門不予提交出具環(huán)節(jié)。只有審核環(huán)節(jié)通過后方可提交出具環(huán)節(jié)。

Issuance of the certificate for verification of export export receipts

　　經(jīng)審核無(wú)誤后，退稅部門方可出具《補(bǔ)辦出口收匯核銷單證明》。該證明可通過”生產(chǎn)企業(yè)出口退稅審核系統(tǒng)”產(chǎn)生，一式三聯(lián)，分別為外匯管理局存查聯(lián)(僅此聯(lián)簽章)、稅務(wù)機(jī)關(guān)存查聯(lián)、企業(yè)留存聯(lián)。

Proof of no refund for agent export

　　委托代理出口的生產(chǎn)企業(yè)由于遺失受托方(外貿(mào)企業(yè))主管退稅機(jī)關(guān)出具的《代理出口貨物證明》后，就不能申報(bào)辦理委托出口貨物的退(免)稅，須到受托方主管退稅機(jī)關(guān)申請(qǐng)補(bǔ)辦。受托企業(yè)在向其主管退稅機(jī)關(guān)申請(qǐng)補(bǔ)辦時(shí)，需提供由委托方主管退稅部門出具的《代理出口未退稅證明》，受托方主管退稅機(jī)關(guān)方可重新補(bǔ)辦《代理出口貨物證明》。

Application for certificate of non tax refund for agent export

When the principal (production enterprise) applies to the tax refund Department of its supervisor to apply for the certificate of agent's export tax refund, it shall submit the following credential information for application:

(1) the report on the application (the certificate of no tax refund for the export of the agent);

(2) the export duty declaration (export tax rebate) has been stamped with the stamp issued by the trustee's tax rebate authority.

(3) verification of export receipts (special tax refund for export rebates);

A copy and photocopy of the agent's export agreement (contract);

Other information required by the tax rebate department.

The report on the application for export (the certificate of export tax refund) has been issued through the export tax rebate declaration system of production enterprises, and the floppy disk produced has been reported.

Verification of "certificate of non tax refund for agent export"

　　主管退稅機(jī)關(guān)在接到生產(chǎn)企業(yè)代理出口未退稅證明的申請(qǐng)資料后，首先審核其所提供的資料是否真實(shí)、完整，《關(guān)于申請(qǐng)出具(代理出口未退稅證明)的報(bào)告》的相關(guān)內(nèi)容是否與所提供紙制憑證上的內(nèi)容一致、是否與所提供申報(bào)軟盤中的內(nèi)容一致。

Computer audit of electronic data declared by enterprises:

Whether the application for re export agent has been applied for export tax refund.

The company's application for re export agent proves that the electronic data are consistent with the electronic information of the agency's export certificate issued by the National Bureau.

　　經(jīng)審核，發(fā)現(xiàn)申請(qǐng)補(bǔ)辦代理出口證明已辦理過出口退稅、沒有國(guó)家局提供的電子信息或電子信息內(nèi)容不一致的，退稅部門不予提交出具環(huán)節(jié)。只有審核環(huán)節(jié)通過后方可提交出具環(huán)節(jié)。

Issue of "certificate of non tax refund for agent export"

　　經(jīng)審核無(wú)誤后，退稅部門出具環(huán)節(jié)方可出具《補(bǔ)辦出口收匯核銷單證明》。該證明可通過”生產(chǎn)企業(yè)出口退稅審核系統(tǒng)”產(chǎn)生，一式三聯(lián)，分別為受托方(外貿(mào)企業(yè))退稅機(jī)關(guān)存查聯(lián)(僅此聯(lián)簽章)、稅務(wù)機(jī)關(guān)存查聯(lián)、企業(yè)留存聯(lián)。

Export tax return has been completed, tax certificate.

　　出口企業(yè)因各種原因貨物報(bào)關(guān)實(shí)際離境出口后，發(fā)生退關(guān)退運(yùn)情況，出口貨物因故退運(yùn)時(shí)，出口貨物發(fā)貨人應(yīng)先到外匯管理局辦理出口貨物出口收匯核銷單注銷手續(xù)。外匯管理局應(yīng)給出口貨物發(fā)貨人出具證明，出口貨物發(fā)貨人持證明和原海關(guān)出具的專為出口收匯核銷用的報(bào)關(guān)單向海關(guān)辦理退運(yùn)貨物的報(bào)關(guān)手續(xù)。退運(yùn)貨物如屬出口退稅貨物，出口貨物發(fā)貨人還應(yīng)向海關(guān)交驗(yàn)審批主管退稅部門出具的《出口貨物退運(yùn)已辦結(jié)稅務(wù)證明》，憑以辦理退運(yùn)手續(xù)。

　　如果企業(yè)退運(yùn)的貨物未向退稅部門正式申報(bào)過退稅，出口貨物報(bào)關(guān)單(出口退稅專用聯(lián))還沒有報(bào)給退稅部門，則企業(yè)在次月申報(bào)出口退稅時(shí)不必沖減出口收入，退稅部門審核通過后可提交出具環(huán)節(jié)。直接出具《出口貨物退運(yùn)已辦結(jié)稅務(wù)證明》。

　　如果企業(yè)退運(yùn)的貨物已向退稅部門正式申報(bào)過退稅，無(wú)論是否審批，企業(yè)均應(yīng)在下期用紅字(或負(fù)數(shù))沖減出口收入，并沖減下期不得免征和抵扣稅款，不需補(bǔ)稅。

　　如果企業(yè)退運(yùn)的貨物屬以前年度出口的，則不得沖減下期出口收入，不得沖減下期不得免征和抵扣稅款，補(bǔ)繳原 免抵退稅 款(繳入中央金庫(kù))，在”以前年度損益調(diào)整”中