What Is The Declaration Process Of Export Products Returning To Domestic Product Tax?

The export tax rebate enterprises should apply for customs declaration for export goods (light yellow) after customs clearance is carried out on the means of transport carried by their exported goods. Export goods Where the customs directly handles export formalities at the port customs, the enterprise shall handle the Customs at the port customs. When the export goods are transferred to the Customs at the port customs after customs declaration, the mainland customs will only handle the export goods after receiving the receipt of the customs declaration. Special declaration form for tax rebates 。 The customs issue a special declaration form for export goods according to the quantity and price of the actual exported goods, and collect the visa fees according to the regulations. The time when the customs issue the special customs declaration form for export goods is: within six months from the date of loading the export goods to customs formalities and from the date of customs release.

1. export tax rebates should be carried out by means of conveyance loaded with their exported goods. Customs formalities After that, apply for customs declaration for export goods (light yellow) to the customs declaration department. Where an export goods directly handles export formalities at the port customs, it shall be handled by the enterprise at the port customs. When the export goods are transferred to the Customs at the port customs after customs declaration, the mainland customs will only handle the customs declaration for refund of export goods only after receipt of the notice of customs clearance. The customs issue a special declaration form for export goods according to the quantity and price of the actual exported goods, and collect the visa fees according to the regulations. The time when the customs issue the special customs declaration form for export goods is: within six months from the date of loading the export goods to customs formalities and from the date of customs release.

2. the export tax rebates must be exported after the actual departure of the export goods. Therefore, the export goods stored in the export supervised warehouse must be issued after the goods are extracted from the warehouse and loaded with the means of transport. By transferring the goods into the warehouse for export supervision, the enterprise shall apply to the Customs at the place where the goods are loaded and transported after leaving the country, and apply for a special declaration form for tax refund for export goods.

3. if the goods sold in export bonded warehouses are sold to domestic enterprises or foreign-funded enterprises for re export, the customs shall handle the relevant regulations on the processing of the export products and do not sign the special declaration forms for tax rebates for export goods.

4. the enterprise loses the customs declaration tax return special declaration form that can be issued by the customs, and the replacement time is within 6 months from the date of the export goods handling the customs export supervision procedures. When making a replacement, the enterprise should first apply to the State Tax Bureau, which is in charge of the export tax refund. The tax authorities have issued a report on the certificate of application for the issuance of the customs declaration after verifying that the export goods have not actually made the tax rebate. After obtaining the report, the enterprise should issue customs to the export goods to handle the customs declaration procedures. The customs signs up for the special customs declaration form for export goods with the report.

5. if an enterprise carries out export tax rebates for export processing of import and export processing business, it must hold the approval of the competent department of foreign trade and economic cooperation, first send the tax department responsible for its export tax rebate to examine and approve the signature, and the tax department shall register and keep copies of the photocopies for reference. The customs can handle the "Registration Manual" of export materials with the approval of the foreign trade department responsible for the export tax rebate tax department seal. If the enterprise fails to carry out the processing contract for the reason, the original registration manual or customs certificate must be taken to the competent tax department for cancellation.

6. foreign invested enterprises handle tax rebates for export goods. According to the Provisional Regulations of the People's Republic of China on value added tax and the relevant provisions of the State Council, after making the customs exit procedures for export goods, the export declaration products for foreign investment enterprises after January 1, 1994 will be applied for the export tax refund declaration.

7. the export goods will be closed down or refunded in case of special circumstances. For example, Haiguan has issued a special declaration form for tax rebates for export goods, and the declarant must return the customs declaration form to the customs. If an enterprise has paid the tax refund procedures to the State Administration of Taxation, it should apply to the Inland Revenue Department for the certificate of tax refund for export commodities, and submit the customs declaration with customs declarations for customs clearance or return declaration.

8. the illegal export of tax rebates by export enterprises shall be handled separately by customs and tax authorities in accordance with relevant regulations.