What Are The Administrative Provisions For The Export Tax Rebate Declaration Form?

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 second export enterprises shall apply to the Customs for the export tax rebate declaration formalities in accordance with the provisions of these measures.

Customs fees are charged according to regulations.

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).

The date of customs release of goods means the date of loading customs formalities for the means of loading of export goods.

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.

If the customs declaration unit is an agent declaration enterprise, the agent declaration enterprise shall specify the name and address of the export enterprise on the seal and hand it over to the tax authority after the customs agency has been sealed up and pferred to the export enterprise for tax refund.

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.

The customs shall endorse the word "replacement" and collect the visa fee according to the regulations.

The ninth item is that when the export enterprises are declaring customs, they should try to cheat the export tax rebate in the form of less reporting, more filling (inferior), and low tax rate 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 declare tax rebates to the tax authorities, they find that the tax rebates are handled by the tax authorities according to the relevant provisions of the joint circular on strengthening the tax refund administration of export products [National Tax (1991) 003].

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

Eleventh, for the products that are processed for re export, the customs shall affix the stamp of "feed processing" on the tax rebate declaration form.

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

The declaration is made of light yellow paper.

It is printed according to the current export declaration form and marked the words "export tax refund exclusively".

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