Detailed export tax rebate the tax process:

First, for export rebate (exemption) finds that: export enterprises in the process of 30 days after "foreign trade operators Registration Form", or not to obtain import and export operation rights of the company at the date of first export agent export business happen pen 30 days, must go to the local competent tax authorities for the export tax rebate rebate (exemption) recognition procedures incorporating the export tax rebate management.

Second, you must use the IRS to declare the export tax rebate when purchasing software export enterprises in the refund (exemption) tax returns.

Third, confirm the export sales.

When export enterprises should export goods in the actual declaration, made to pay a single bill of lading to the bank completed the formalities, confirmed sales revenue, the company should also be reflected in the tax return income tax, consumer export the table in the current VAT. Export business to the local tax authorities must receive "export invoices (export only)," as recorded and declared formal credentials.

Fourth, the export refund (exemption) tax returns.

Export enterprises should at date of export of goods (to indicate the date of the export declaration form) within 90 days, the tax departments for refund (exemption) tax registration procedures. As a result of special circumstances can not be scheduled to handle the application, it must submit a written application for extension of tax declaration to tax authority before tax filing deadline specified in the approval for extension declaration. Unauthorized Overdue or fails to declare no longer accept the declaration, should be treated as domestic taxation.

(A) foreign trade enterprises refund (exemption) tax returns

1, invoices Certification: After obtaining VAT invoices must within 30 days to the local competent tax authorities tax certification;

2, the filing deadline: The complete document can be carried out in the reporting system, tax returns, monthly batches repeatedly declared;

(2) the production refund (exemption) tax returns

1, the tax-free declaration:

1) Exemption, has been recognized by the manufacturer, before making VAT tax returns, must use tax, consumer tax-free export reporting system detailed declaration, duty-free import of data generated VAT tax declaration system. If the business of the month no export income shall be tax-free "zero reporting", no tax-free data entry operation, the direct generation of electronic data (empty files); new enterprises were declared tax-free for the first time, "feed processing deduction List "in the data entry" 0. "

2) After tax, consumer data import, must be reflected in the month of VAT tax returns. The "export sales", corresponding to the VAT tax returns the first column 7 "means export tax, consumer goods sales"; the difference between the tax rate and the product if the export tax rebate rate, the VAT tax returns In addition to reflecting on export sales, should also reflect both "consumer tax, Tax Measures exports may not deductible input tax", corresponding to the VAT tax returns with the column data (Table 2) 18 bar.

2, after the complete document is generated in the tax declaration system, electronic data and tax reporting, filing deadline is the 15th of each month.

Five received the refund approval notice.

Under normal circumstances, the company may at times early tax declaration to the tax levied hall window to receive the "production of export goods consumer tax, Tax approval notice", and based on the contents of the notice, to do related accounting treatment.

First, for export rebate (exemption) finds that: export enterprises in the process of 30 days after "foreign trade operators Registration Form", or not to obtain import and export operation rights of the company at the date of first export agent export business happen pen 30 days, must go to the local competent tax authorities for the export tax rebate rebate (exemption) recognition procedures incorporating the export tax rebate management.

Second, you must use the IRS to declare the export tax rebate when purchasing software export enterprises in the refund (exemption) tax returns.

Third, confirm the export sales

When export enterprises should export goods in the actual declaration, made to pay a single bill of lading to the bank completed the formalities, confirmed sales revenue, the company should also be reflected in the tax return income tax, consumer export the table in the current VAT. Export business to the local tax authorities must receive "export invoices (export only)," as recorded and declared formal credentials.

Fourth, the export refund (exemption) tax returns

Export enterprises should at date of export of goods (to indicate the date of the export declaration form) within 90 days, the tax departments for refund (exemption) tax registration procedures. As a result of special circumstances can not be scheduled to handle the application, it must submit a written application for extension of tax declaration to tax authority before tax filing deadline specified in the approval for extension declaration. Unauthorized Overdue or fails to declare no longer accept the declaration, should be treated as domestic taxation.

(A) foreign trade enterprises refund (exemption) tax returns

1, invoices Certification: After obtaining VAT invoices must within 30 days to the local competent tax authorities tax certification;

2, the filing deadline: The complete document can be carried out in the reporting system, tax returns, monthly batches repeatedly declared;

(2) the production refund (exemption) tax returns

1, the tax-free declaration:

1) Exemption, has been recognized by the manufacturer, before making VAT tax returns, must use tax, consumer tax-free export reporting system detailed declaration, duty-free import of data generated VAT tax declaration system. If the business of the month no export income shall be tax-free "zero reporting", no tax-free data entry operation, the direct generation of electronic data (empty files); new enterprises were declared tax-free for the first time, "feed processing deduction List "in the data entry" 0. "

2) After tax, consumer data import, must be reflected in the month of VAT tax returns. The "export sales", corresponding to the VAT tax returns the first column 7 "means export tax, consumer goods sales"; the difference between the tax rate and the product if the export tax rebate rate, the VAT tax returns In addition to reflecting on export sales, should also reflect both "consumer tax, Tax Measures exports may not deductible input tax", corresponding to the VAT tax returns with the column data (Table 2) 18 bar;

2, after the complete document is generated in the tax declaration system, electronic data and tax reporting, filing deadline is the 15th of each month.

Fifth, to receive refund of tax notice

Under normal circumstances, the company may at times early tax declaration to the tax levied hall window to receive the "production of export goods consumer tax, Tax approval notice", and based on the contents of the notice, to do related accounting treatment.