Problem description:

What are the procedures for general foreign trade companies to apply for tax refund? What documents do you need?

Thank you for your trouble.

Analysis:

Export tax rebate tax payment process

I. Determination of Tax Refund (Exemption) for Export Goods.

Within 30 days from the date of filing the Registration Form for Foreign Trade Operators, or from the date of the first export business of a production enterprise that has not obtained the right to operate import and export, the export enterprise must go through the formalities of tax refund (exemption) for export goods to the local tax authorities in charge of tax refund and be included in the management of export tax refund.

Second, purchase export tax rebate declaration software

When declaring tax refund (exemption), export enterprises must use the export tax refund declaration software developed by the Provincial State Taxation Bureau and Nanjing Qingtian Technology Company. Export enterprises can buy it in Zhao Pengcheng Jiefang East Road Guoyuan Tax Agency (technical service unit of Nanjing Qingtian Technology Company). Regarding the installation and use of application software, you can consult the company specifically.

When purchasing customs declaration software, it is necessary to distinguish the types of enterprises (foreign trade or production enterprises). Among them, after purchasing the software and successfully installing it, the production enterprise should contact the Management Division I of the Import and Export Department in time (telephone number: 37509 1 1 or 37509 12) so that we can confirm the tax exemption of the enterprise and collect relevant tax exemption data.

Three. Confirmation of export sales revenue

The export enterprise shall confirm the realization of sales revenue when the goods are actually declared for export, the bill of lading is obtained and the documents are handed over to the bank, and the production enterprise shall also reflect the export revenue that has been reduced or exempted in the current VAT tax return. Export enterprises must go to the local tax authorities to obtain special invoices for export commodities in Huai 'an City, Jiangsu Province (for export only) as official vouchers for accounting and declaration.

Four. Declaration of export tax refund (exemption)

An export enterprise shall, within 90 days from the date of export of goods (subject to the export date indicated in the customs declaration), apply to the tax refund department for tax refund (exemption). If it is impossible to apply for tax refund on schedule due to special circumstances, a written application for extension of tax refund declaration must be submitted to the tax refund authority before the prescribed time limit for tax refund declaration, and the extension of tax refund declaration shall be handled after approval. Overdue declaration without approval, or overdue declaration, will no longer be accepted, and should be regarded as domestic tax.

(a) foreign trade enterprises tax refund (exemption) declaration

1. Invoice authentication: You must go to the local competent tax authorities for authentication within 30 days after obtaining the special VAT invoice;

2. Time limit for filing: After the documents are complete, the tax refund can be filed in the filing system, and it can be filed in batches several times a month;

(two) the production enterprise tax refund (exemption) declaration

1. Tax-free declaration: (1) Before the VAT tax declaration, the production enterprises that have been identified as tax-free and refundable must also make a detailed declaration of tax-free exports with the tax-free and refundable declaration system, and import the generated tax-free data into the VAT tax declaration system. If the enterprise has no export income in the current month, it must make a "zero declaration" of tax exemption, and directly generate electronic data (gap) without entering tax exemption data during operation; When a newly-established enterprise declares tax exemption for the first time, all the data in the "Deduction List for Feed Processing" are entered as "0".

(2) After the tax exemption and refund data is imported, it must also be reflected in the VAT tax return of the current month. Among them, "export sales" corresponds to the seventh column of the VAT tax return "sales of export goods free of credit and tax refund"; If there is a difference between the tax rate of export products and the tax refund rate, in addition to the export sales, the VAT tax return must also reflect that "the export goods shall not be deducted from the input tax", and the corresponding VAT tax return (Table 2) is attached with column 18;

2. Tax refund declaration: After the documents are complete, electronic data will be generated in the tax refund declaration system for tax refund declaration. The reporting period is before 15 every month.

V. Receiving the Notice of Approval of Tax Refund

Under normal circumstances, production enterprises can receive the Notice of Approval for Tax Refund (Exemption) of Export Goods of Production Enterprises at the beginning of the next month after the tax refund declaration, and handle relevant accounts according to the contents of the notice.

Six, for export tax rebates

Please go to the tax refund window in the collection hall (the county seat is in the local state taxation bureau) to receive the "income refund book" in time after the tax is received.

Seven, about the processing of export declaration data

According to the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), customs declaration information must be used for tax refund approval. For enterprises, the export declaration data need to be processed as follows:

1. After the goods are declared for export, the enterprise should log on to the website "China Electronic Port" (website: chinaport.gov) in time, enter the "export tax rebate" subsystem, and conduct "customs clearance information inquiry". After inquiring about the customs clearance information, the enterprise can obtain the paper customs declaration form of export goods from the customs at the place of declaration in time, and the customs clearance information can be used for "entry of tax exemption details" to declare export tax collection and exemption.

2. Data submission. In the "data submission" menu, query the electronic information of the customs declaration form, check it with the contents of the paper export goods declaration form, and "submit data" after checking it correctly. The above data will be used by the tax refund authority to review the tax refund.

Eight. Several time limits that should be paid attention to in export tax rebate

One is "30 days". If it belongs to the special invoice for anti-counterfeiting and tax-controlled value-added tax, it must go through the authentication procedures within 30 days from the date of invoicing.

The second is "90 days" The export enterprise shall, within 90 days from the date of customs declaration and export, apply to the tax refund department for tax refund (exemption) of export goods; Enterprises with foreign investment purchasing domestic equipment must declare tax refund to the tax refund department within 90 days from the date of issuing special VAT invoices.

The third is "3 months". If the paper tax refund certificate of export goods of export enterprises is lost or the contents are filled in incorrectly, it can be reissued or changed according to the relevant regulations, and after the application is approved, the declaration can be postponed for 3 months.