How To Handle Export Tax Rebate Registration Procedures

I. application for export

1., it is necessary to operate the export business.

2., a business license issued by the business administration department must be held.

A business license is a proof that an enterprise can engage in lawful business and its business activities are protected by the state law.

3., it must be an enterprise with independent economic accounting, with a legal person status, a complete accounting system, an independent financial revenue and expenditure plan and a capital balance sheet, and an independent account in the bank.

Enterprises that do not possess the above conditions at the same time generally do not register tax rebates for export enterprises.

Two. General procedure for export tax rebate registration

The general procedure for export registration is as follows:

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 authority receives the formal application of the enterprise, approves it without any mistake and approves it according to the prescribed procedures, and sends it to the enterprise's "export tax refund registration certificate".

Alteration or cancellation of 4. 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.

Three. Export tax rebates and materials.

1. customs declaration form.

Customs declaration forms are documents for import and export enterprises to declare customs formalities at the time of import or export of goods, so that customs can fill in the inspection and inspection.

2. export sales invoice.

This is a document that an export enterprise fills out according to the sales contract signed with the export buyer. It is the main voucher for foreign investors to purchase goods, and it is also the basis for the accounting department of export enterprises to make the export sales revenue based on this bookkeeping.

3. purchase invoice.

The supply invoice is mainly to determine the supply unit, product name, measurement unit and quantity of the export product, whether it is the selling price of the production enterprise, so as to divide and calculate the purchase cost.

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. export receipts have been certified.

9. other materials related to export tax rebates.