Urgent!!! What is write off? Why write offs?

The verification of processing ** refers to the processing ** unit after the completion of the implementation of the contract to the "processing ** registration manual", import and export special customs declaration form and other valid data submitted to the customs, by the customs to verify the import and export, material consumption and other conditions under the contract, in order to determine the levy, exemption, refund, payment of tax in the follow-up management of the customs. Write-off is divided into loan write-off, bad debt write-off, import and export receipts and payments write-off, processing write-off, etc.

At present, there are still relatively serious illegal activities such as arbitrage and evasion of foreign exchange in China, and lawbreakers fraudulently purchase foreign exchange by forging customs declarations, approvals, and other documents, and keep foreign exchange abroad by overstating import prices or understating export prices, thus affecting the normal foreign exchange revenue and expenditure activities of society. In order to monitor the timely and full collection of goods after the export of goods, and the timely and full receipt of goods after the payment of foreign exchange for imports, and plug the loopholes of foreign exchange evasion and fraud in the import and export receipt and payment of foreign exchange.

1.For the state, the main purpose of the verification form is to ensure that the state will recover the foreign exchange to ensure China's foreign exchange reserves.

2.For enterprises, the main purpose of the verification form is the export of products, an indispensable document.

"Export foreign exchange verification form" refers to the sequential numbered voucher (the verification form is accompanied by a stub) issued by the State Administration of Foreign Exchange, filled in by the exporting unit, the entrusted bank and the issuing bank, accepted by the customs for customs declaration, and written off by the foreign exchange administration department.

1. Account Opening Before applying for the verification form of export receipts (hereinafter referred to as the "verification form") for the first time, the export unit shall register with the foreign exchange bureau with the following materials:

1. Letter of introduction and application from the unit;

2. The original and photocopy of the approval document approved by the foreign trade and economic cooperation department to operate import and export business;

3. Copy and copy of industrial and commercial business license;

4. Certificate and copy of enterprise legal person;

5. A copy of the customs registration certificate;

6. A copy of the export contract.

After the foreign exchange bureau verifies the above-mentioned materials, it will go through the registration formalities for the exporter.

2. Receipt of documents Before carrying out export business, the export unit shall come to the foreign exchange bureau to obtain the verification form with the letter of introduction of the unit and the export verification officer certificate (now the seal card of the account opening unit). When an exporter applies for a verification form from the foreign exchange bureau, it shall fill in the name of the unit or affix the name seal of the unit in the "export unit" column of each verification form on the spot. The verification form shall be stamped with the official seal of the unit before the official use.

The verification form is valid for customs declaration within two months from the date of receipt of the form. The exporter shall, within one month from the date of invalidation, return the unused verification form to the foreign exchange bureau for cancellation.

The verification form filled in by the export unit shall be consistent with the relevant contents recorded in the customs declaration form for export goods.

3. Customs declaration The export unit shall go through the customs declaration procedures with the verification form and related documents stamped with the official seal of the export unit within the validity period.

Fourth, send the stub.

After the customs declaration is completed, the exporter shall, within 60 days from the date of customs declaration, go through the formalities of sending the stub to the foreign exchange bureau with the verification form, the export declaration form issued by the customs with the anti-counterfeiting label and the foreign trade invoice stamped with the customs "certificate seal".

V. Verification The export unit shall, within 30 days from the date of receipt of foreign exchange, go to the foreign exchange bureau to handle the verification and write-off of export receipts with the verification form and the "Special Form for Verification of Export Receipts" issued by the bank.

1. If all the goods are returned, then there is no need to write off, but if you want the State Administration of Foreign Exchange to write a written explanation;

2. If the verification has been done and the return has occurred later, it is also necessary to write a written explanation to the State Administration of Foreign Exchange;

3. If it is a partial return and the return payment has been sent abroad, then it is also necessary to write a written explanation to the State Administration of Foreign Exchange, and then do a partial write-off - the part of the Nachahu that collects foreign exchange should be written off.

4. It is necessary to bring the relevant documents of the return declaration or the single scattered evidence, the description of the situation, etc.