1) "import and export approvals" approved by the competent departments of foreign trade and economic cooperation and "qualification certificates";
2) "business license" issued by the administration for industry and commerce;
3) "tax registration certificate" issued by the tax department;
4) "registration certificate for tax rebates" issued by the tax refund department;
5) "tax clerk's card" issued by the tax refund department. (4) Tax Refund Registration Certificate issued by the tax refund department;
(5) Tax Refund Clerk's Certificate issued by the tax refund department.
The second step, the enterprise will be a copy of the above documents, together with the audit application report for the provincial Department of Foreign Trade and Economic Cooperation, Finance Division for the tax rebate auditing procedures for the record.
Export tax rebate audit information
1, the conditions for export tax rebate:
A, must have the right to import and export business, there are actual export performance;
B, must belong to the value-added tax, consumption tax products within the scope of the product tax and according to the provisions of the corresponding value-added tax, consumption tax; 2, tax rebate vouchers2, tax rebate vouchers
A, Export goods declaration but (export tax rebate joint);
B, VAT invoice (credit joint);
C, tax (export goods special) payment letter;
D, foreign exchange write-offs;
E, export invoices.
The above documents (original) by the Guangzhou Municipal State Administration of Taxation Import and Export Taxation Management Sub-bureau pre-approval of the sequential binding, together with the "Export Tax Refund Summary Return", "Tax Refund Input Schedule", "Tax Refund Declaration Schedule", "Export Tax Refund Audit Sheet", for the refund of audit procedures.
First, for the export tax rebate recognition procedures:
1, receive the form "export tax rebate recognition form"
2, fill in the information as required;
3, will be filled in the information to the determination of the tax authorities window.
2, for export tax rebate (exemption) recognition of the required information:
1, "the Chinese people's *** and the State Import and Export Enterprises Record Registration Form" and a copy of the "Chinese people's *** and the State Foreign Invested Enterprises Certificate of Approval" and a copy of the copy of the;
2, the business license of the enterprise legal person (a copy of the copy of the copy of the copy of the copy of the copy of the copy of the copy of the business license of the enterprise legal person)
3, state tax, "tax registration certificate" ( Copy and photocopy)
4, Certificate of Registration of Self-managed Customs Brokerage Unit and photocopy;
5, Bank Account Opening Approval Notification;
6, Taxpayer Credit Rating Certificate; if it is the general taxpayers also need to provide general taxpayer qualification certificate.
Question 2: The deadline for filing export tax rebates (Nanjing) When we apply for an extension here, we will also write a time to "declare before * month * day". I once because there is no write-off information and extension, to * * * when the tax bureau still can not find the information, you can continue to extend. This you better consult the competent tax refund authorities!
Question 3: The process of export tax rebates in DynaSky software Production or foreign trade?
Question 4: How to apply for export tax rebates with Japanese yen? Is it necessary to convert the yen into dollars? Please Nanjing region in the import and export tax rebate software in the transaction currency of the yen, you will be directly converted into yuan according to the exchange rate of the yen.
I hope you can twitch to you, if you are satisfied, please point "satisfied with the answer" support, thank you!
Question 5: What is the price of the export tax rebate system? Nanjing Optimus Prime system , thank you! 10 points depends on the product you need. He has a network version and stand-alone version. Network version of the more powerful features, but also more expensive, stand-alone version of the cheaper. The annual service fee will be charged.
Specifically, you can go to their website to see skynj/
Question 6: What business must be done when the agent export business tax rebates How to handle the foreign trade business in the process of the agent export business problems:
First, the general export business of foreign trade companies that the corresponding risk characteristics
In general, the foreign trade export business can be simply divided into two categories: one is the self-employed, the other is the foreign trade business. In general, the foreign trade export business can be simply divided into two categories, one is self-managed exports, that is, the foreign trade company from the domestic supplier manufacturers to buy products, in selling to foreign customers, according to earn the price difference; two is the agency exports, that is, the foreign trade company only as an agent of all the products of the domestic supplier manufacturers to sell to foreign customers, according to the percentage of the agency fee earned. In the division of risk and responsibility, self-management, foreign trade companies bear the responsibility of the two contracts for internal and external, risky but high earnings; agency business, foreign trade companies risk small but low earnings, so the two businesses from the risk and return on the contrast is relatively balanced.
In the tax rebate operation, self-employment, by the foreign trade company specific procedures, and directly enjoy the benefits of tax rebates; while the agent export business, foreign trade companies are only responsible for the recovery of the "two single", by the entrusted party to deal with the tax rebate procedures and enjoy the benefits of tax rebates. Here it should be noted that, in the agency business, should not be handled by the foreign trade company and enjoy the benefits of tax rebates. This means that the nature of the business can be inverted through the method of tax refund operation. -This point is extremely important, the method of tax rebate operation under certain conditions can become a decisive factor in determining the risk and liability of foreign trade companies.
Second, recently, due to the intensification of competition in the foreign trade industry and the complexity of business operations, in some foreign trade companies, "foreign trade agency" export business, there are some special business needs, has given rise to legal risks.
The following is a real case:
In October 1999, the knitting factory and the company signed a contract called "industrial and mining products purchase and sale contract" contract, the two sides agreed: by the knitting factory for the trading company to provide clothing. 9 November 1999 by the knitting factory delivery to the designated warehouse in Shanghai; the quality of information and sample clothing confirmation shall prevail. The quality of the goods was subject to the confirmation of the information and samples; the payment was to be made in one lump sum within 20 days after the shipment (withholding the payment for the accessories). After signing the contract, the knitting factory delivered a deposit of 700,000 yuan to the trading company according to the requirements of the trading company. The trading company asked the knitting factory to a foreign trade company issued a total amount of 700,000 yuan of value-added tax invoices. Deduct the trading company to provide the auxiliary materials, some fabrics 100,000 yuan, the trading company actually pay the knitting factory price of 600,000 yuan.
The trading company and a foreign trade company signed an "export agency agreement", the agreement states that the trading company commissioned a foreign trade company as its agent for export of clothing, agency fees according to the amount of export invoices one thousand point five. A foreign trade company in the shipment of foreign exchange after deducting the relevant costs to the factory to pay the purchase price, while deducting the trade company has paid the factory to start the amount and the tax rebate part of the two-and-a-half months of interest.
A foreign trade company exports and collects foreign exchange, in January 2000, according to the requirements of the trading company to the knitting factory directly support 500,000 yuan. 2000 February 3, the trading company to a foreign trade company issued an application for a foreign trade company to a foreign trade company will be the remaining amount of money paid to him, and undertook to assume the result of all legal disputes with the factory. On the 12th of the same month, a foreign trade company paid the trading company the remaining amount of 100,000 yuan. Trading company did not pay the price to the knitting factory after collection. Knitting factory to money not, then sued a foreign trade company and trading company, claiming joint and several liability.
The court found that the knitting factory and the trading company contract agreed that the knitting factory in accordance with the requirements of the trading company to produce and provide clothing, the contract is the true meaning of the two sides, did not violate the provisions of the law, is valid. Trading company unpaid is the cause of the dispute, the trading company should pay the price owed to the knitting factory and reimbursement of interest losses caused by late payment. The evidence provided by the knitting factory could not prove that a foreign trade company and the knitting factory have a trading relationship, the knitting factory according to the trading company directly to a foreign trade company request for the issuance of VAT invoices, a foreign trade company to accept but not enough to prove that the knitting factory directly with a foreign trade company has a processing contract relationship. A foreign trade company is based on the trading company and the existence of agent export relationship and accept the trading company entrusted to pay the knitting factory on behalf of. From the existing evidence provided by the knitting factory, a foreign trade company itself does not pay the price to the knitting factory's obligations, and a foreign trade company has been to the trading company to pay off the export business of the goods. Therefore, the knitting factory requires a foreign trade company to assume responsibility for payment of arrears, the court ruled against.
Third, the special agent business should pay attention to the problem
Although in the above case, the foreign trade company with the help of lawyers escaped, but the foreign trade company and the independent trading company to carry out such a "foreign trade agent" business operations produced by the law reflecting ...... >>
Question 7: Since May 1, 2015 after the export tax rebate is still in the electronic port to submit the IRS? There is no need for enterprises to submit it again, and it will be sent by the General Administration of Customs directly to the State Administration of Taxation!
Question 8: Nanjing State Taxation Bureau of the internal organs 1.Office duties: the development of the system's annual work plan, the relevant work system; organization drafting and review of the municipal bureau of the important manuscripts; responsible for the organs of the paper, communication, machine, meeting, archives, supervisory, ***, confidentiality, passwords, security, etc.; bear the tax publicity for the community, press releases and the organs of the government affairs open, *** information Public work; undertake the operation and maintenance of the website; manage other administrative affairs; organize the handling of matters related to the motions, suggestions and proposals of the National People's Congress deputies and the Chinese People's Political Consultative Conference (CPPCC) members; organize research on the work of the whole bureau; and be responsible for the comprehensive assessment of the annual work of the system. Office Address: 17th Floor, No. 300, Baixia Road 2. Policies and Regulations Division Responsibilities: formulate and organize the implementation of the system's administration in accordance with the law, the rule of law and taxation work program; organize and coordinate the implementation of multi-tax, comprehensive tax policy; organize and carry out research on comprehensive tax policy; bear the legitimacy of the organ's relevant normative documents, and regularly clean up, assessment and feedback; undertake the work of the Bureau involving multi-tax, comprehensive tax policy documents; leading the hearing of major tax cases and regulating tax administrative approval; undertaking the filing and preparation of tax regulatory documents; handling administrative reconsideration, compensation cases and administrative litigation cases; and organizing the response to countervailing duty cases. Office Address: 19th Floor, No. 300, Baixia Road 3. Duties of the Department of Goods and Services Tax: organizing and implementing the collection and management of value-added tax (VAT), consumption tax, business tax, and vehicle purchase tax, and formulating specific implementation methods for collection and management; interpreting and dealing with specific operational issues of the relevant taxes; organizing and implementing methods of tax assessment and tax source management of the relevant taxes; managing VAT special invoices; guiding the daily management and daily inspection of the relevant taxes; participating in the daily management and daily inspection of the relevant taxes; and organizing the response to the countervailing cases. Management of VAT special invoices; guidance of daily management and daily inspection of relevant taxes; participation in tax counseling, consulting services and tax law relief work of relevant taxes. Office Address: 19th Floor, No. 300, Baixia Road 4. Duties of the Income Tax Department: organizing and implementing the collection and management of enterprise income tax, income tax on interest from savings deposits and funds (fees) stipulated by laws and regulations, and formulating specific implementation methods for collection and management; interpreting and dealing with specific operational issues of relevant taxes; organizing and implementing methods of tax assessment, tax source management, tax base management, and remittance and payment of tax of relevant tax types; It guides the daily management and daily inspection of the relevant tax types; participates in tax counseling, consulting services and tax legal relief work of the relevant tax types. Office Address: 19th Floor, No. 300, Baixia Road 5. Duties of Revenue Planning and Accounting Department: leading the preparation of annual tax plan, export tax refund (exemption) plan, allocating and delivering annual exemption and credit transfer plan; supervising and checking tax payment and refund; organizing and carrying out analysis and forecasting of tax revenues, estimation of tax revenue capacity and monitoring of key tax sources, and investigation of enterprise tax information; organizing and implementing tax accounting and statistical accounting, It also organizes the implementation of tax accounting, statistical accounting, tax ticket management, data management and other related systems; undertakes the comprehensive management and application of tax revenue data, and releases tax revenue data to the public. Office Address: 25th Floor, No. 300, Baixia Road 6. Taxation Service Division Responsibilities: organizing, coordinating and guiding the work of taxation service of various departments, tax types and links of the system; organizing the implementation of the work norms and operation procedures of taxation service; organizing the implementation of rules and regulations on the protection of the rights and interests of the taxpayers and the normative documents; organizing the coordination and implementation of the tax counselling, consultation services and tax legal relief, and accepting the complaints of the taxpayers; It organizes and implements the construction of tax credit system; guides the mediation of tax disputes; and organizes and implements tax law propaganda for taxpayers. It organizes the implementation of policies and management systems for the registered tax accountant industry, undertakes the examination and certification of the industry's practicing qualifications, as well as the examination and training work; and supervises and inspects the industry's practicing situation. Office Address: 19th and 22nd floors, No. 300, Baixia Road 7. Responsibilities of the Department of Levy Management and Scientific and Technological Development: organizing the implementation of comprehensive tax levy management laws and regulations, departmental rules and normative documents, and formulating specific operational methods; studying and proposing the improvement of professional levy management and tax levy management regulations; organizing the implementation of tax levy management data management and application methods, comprehensive tax assessment methods, and undertaking the assessment of the quality of levy management, It undertakes risk management and analysis of tax revenue collection and management factors; undertakes tax registration, tax declaration, ordinary invoice management, and the promotion and application of tax-control instruments; and organizes the implementation of tax collection and management and tax administrator system for individual and marketplace taxes. Organize and implement the planning, program and system of tax administration informatization construction; organize and implement the construction, supervision and acceptance of the system's information technology system; take the lead in organizing the management of the system's information security, and organize the inspection and evaluation of information security; undertake the management of the tax administration informatization construction projects in the areas of project establishment, technical standards, business requirements, use of funds, and registration of assets; undertake the construction and supervisory examination of technical and safety management systems in the operation of the tax administration information system. It also undertakes the construction, supervision and inspection of technical and security management systems in the operation of tax administration information systems. Office Address: 19th Floor, No. 300, Baixia Road 8....... >>
Question 9: The enterprise code and the code of the tax refund authority for export tax refund. Enterprise code fill in the organization code certificate in the 9-digit code; tax rebate authority code to check the information in the foreign trade record registration form or into the product file information in the code or the Internet can also be checked. ok! Good luck!
Question 10: Nanjing Optimus Technologies export tax rebates online declaration of success after the receipt, how to print the transmission platform to see the file status has become "audit software has been read, waiting for the audit" status, click the line of data, the list of blue text below the link, click on the pop-up interface in the choice of SAVE! ", and then to the desktop to find this file, open and choose to print.
The document is a PDF file, you need to install a PDF reader
.