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一、Export tax refund (Exemption) that the tax
1、Basic requirements: entity, engaged in foreign trade business activities of other organizations and individuals should be in the local export tax rebate tax authority within 30 days after the registration (or administrative service center) shall apply for the export goods back (free) the tax that the procedures. Not for export back (free) the tax that the procedures, the export of goods shall not refund (Exemption) tax formalities, and shall be regarded as domestic tax.
2、For the identification information need: "Registration Form for foreign trade dealers", the tax registration certificate (copy), the original self declaration unit registration certificates and other documents and a copy of the ", fill in the export goods back (free) the tax that the table" and the tax rebate account application (printed by the tax authorities in charge of export tax rebates), handling the export goods back (free) the tax that the export process of cargo can be handled back (free) tax.
3、Recognized or cancellation: foreign trade operators as merging, change, should be to merge, change registration within 30 days from the date of the pipe organ for cancellation or alteration of the export tax rebate rebate identification procedures.
二、Application software installation
Export refund (Exemption) of tax returns must be through the Nanjing city science and Technology Co. Ltd. and Jiangsu State Taxation Bureau jointly developed refund (Exemption) of tax declaration system. Suzhou office contact Nanjing Qingtian Technology Co Ltd: Suzhou Ganjiang Road No. 305 Wing Lee Building Room 306
Tel: 0512-65238202 (software purchase and service reservation) fax: 0512-65238172
三、Export declaration (applicable to the production of enterprises)
Export sales to confirm production enterprises must declare exemption list entry in my system, generate tax declaration data, tax declaration within the term competent taxation authority of tax exemption for the month (not even the export business must also be tax exempt zero declaration, but no long-term export business enterprises may apply to the competent tax authorities for not the declaration).
四、On-line presentation and declaration of tax refund
1、Query and presentation: export enterprises should be in the export declaration, check and correct and the declaration of the customs information port electronic law enforcement system, do the presentation on internet.
2、Application period: the date must be after the declaration of goods export (export goods declaration form for export tax rebate '' with the export date) within 90 days after the first VAT tax declaration period deadline for the declaration of tax refund. If the export goods are not within the prescribed time limit for tax refund declaration, it is regarded as a domestic tax (except for the extension formalities in accordance with the provisions of the declaration).
3、The declaration required documents: the export invoice, a single export verification, the export declaration, the special VAT invoice (applicable to foreign trade enterprises) certificate.
4、Monthly reporting period: does not limit the number of foreign trade enterprises monthly report; production enterprises in only 15 days of each month for a tax return, if the export date of ninetieth sunset in the tax reporting period the last day (15 per month), then the business during the reporting period in next month's tax declaration.
Foreign trade enterprises to declare the report:
⑴"Tax rebate export goods declaration form" enterprise summary
⑵"Foreign trade enterprises export goods declaration" purchase schedule, value-added tax consumption tax report;
⑶"Tax rebate for export goods declaration enterprises list";
⑷"Export goods declaration form" enterprise list;
Report production enterprise reporting:
⑴"Production of export goods" exemption. Arrived. Retreat "tax table";
⑵"Production enterprise value-added tax summary table";
⑶"The production of export goods tax rebate declaration" list of enterprises;
⑷"Feed processing enterprises and trade tax exemption application form" (limited to a feed processing business enterprises);
五、Export tax
(一）The scope of Taxation and reporting method：
1、The state stipulates not refund (Exemption) value-added tax on goods;
2、Export enterprises is not within the prescribed time limit declaration back (free) if the goods;
3、Export enterprises have to declare tax refund (Exemption) but not within the prescribed time limit the tax authorities to complete the relevant certificate of goods;
4、The export enterprise fails to submit within the prescribed time limit of export goods issued "proof" of goods；
5、The production of export enterprises in addition to the four categories as self-produced products other than purchased goods。
In addition to the "export tax rebate rate to zero (not including gold products) and non self-produced goods" in the monthly tax declaration period normal declared, the other shall be confirmed can't refund (Exemption) after the first fill the tax declaration period for declaration. Otherwise, in accordance with the provisions of payment.
（二）Formula：
The amount of calculation formula of general taxpayers in general trade export the goods: the output tax = exports FOB prices of goods x RMB quotation / (1+ statutory VAT rate) x the statutory tax rate of value added tax
Like the taxpayer to feed processing export trade export the goods as well as the small scale taxpayer exports the goods, the tax payable shall be computed formula: Tax payable = (exports FOB prices of goods x yuan foreign exchange rate (1+), the tax rate) x tax rate
Exports of goods to the accrual of the output tax, production enterprises such as have been calculated in accordance with the provisions of tax exemption and tax exemption and refund shall not be deducted and have been transferred into the cost items, from cost subject to income tax subjects; foreign trade enterprises in accordance with the provisions of the tax rate and the tax rebate rate calculation of the difference and have been transferred into the cost account, can the tax rate and the tax rebate rate difference and transferred to the export tax refund receivable amount subject to vat.
六、Documents required for the production of export goods enterprises
Export enterprises, self-employed or commissioned by the export refund (Exemption) belong to the value added tax and consumption tax of goods, the latest in the declaration of export goods back (free) after 15 days, the following documents of exported goods for enterprises in the financial sector, the tax authority for verification.
（一）Purchase contract production enterprises purchase non production goods exports, including a purchase and sale contract signed supplementary contract etc.
（二）Exports of goods
（三）Note installation of export goods
（四）Transport documents of export goods (including: ocean bills of lading, airport, railway, cargo receipt, postal receipts carrier's receipt of goods)
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