What is full write off, difference write off and full write off

"Full collection of foreign exchange" refers to the write-off of the full amount of foreign exchange received or the average difference of each verification order is less than "-500 US dollars". --The write-off under the full amount of foreign exchange is the full write-off.

1. Explanation of the reason for the difference (with the company's seal);

2. Export contract;

3. Verification form of export receipts stamped with customs seal;

4. Customs declaration form for export goods stamped with customs seal;

5. Special copy for verification of export receipts (water bill);

6. Certificate of relevant chamber of commerce or relevant exchange information;

7. Commodity inspection certificate of the importing country or relevant letter from the importer;

8. Newspaper and periodical** reporting materials or certificates issued by the commercial office of the Chinese embassy or consulate in the importing country.

Please refer to the website of the State Administration of Foreign Exchange.

Resources.

--The write-off under the full amount of foreign exchange is the full write-off.

Write-off is often encountered in life, especially in the field of accounting, which is widely used, and there are many friends who are in contact with the accounting field for the first time and do not understand, so what is write-off?

Write-off is divided into many kinds, such as invoice write-off, accounts receivable.

Write-off is widely used in the field of accounting. In fact, this is a kind of control, such as financial write-offs, which in this case refers to the fact that certain finances are not reported to be approved for audit write-offs, so it is very clear. However, invoice write-off is also very simple, in the management of invoices, can correctly understand whether the relevant invoices have been accounted for, and then the stub of the invoice, and the relevant vouchers are checked, if it has been matched, it has been written off, this process is called write-off, there are many large enterprises, there will be this kind of write-off process, which is very common in the work.

Write-off is a more commonly used method in the field of accounting, in fact, this is a kind of control, such as financial write-off, that is, to carry out a related audit write-off, which is often used in major enterprises.

Legal analysis: Written off generally has many meanings, and in general, it mostly refers to the fact that the invoice has been written off. In the use of invoices, it means that the tax authorities need to replace the invoices, so the previous invoices must be scrapped, and the write-off in the credit loan generally refers to the fact that the bank writes off the loan amount that has not been repaid for a certain period of time or the loan loss in accordance with the relevant regulations.

Taxpayers and withholding agents shall pay or release taxes in accordance with the provisions of laws and administrative regulations, or the tax authorities shall pay or release the tax within the time limit set by the tax authorities in accordance with the provisions of laws and administrative regulations.

Legal basis: Article 31 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Taxpayers and withholding agents shall pay or release taxes in accordance with the provisions of the law, the administrative regulations on the implementation of tax collection and dismantling, or the time limit determined by the tax authorities in accordance with the provisions of laws and administrative regulations.

The difference of export receipts refers to the difference between the foreign exchange receivable and the actual foreign exchange receipts of the export enterprise after the export of goods. For the difference in foreign exchange receipts, the enterprise shall apply to the branch bureau of the State Administration of Foreign Affairs and the Lifting and Remittance Administration for the verification of the difference. If an enterprise receives less than US$500 (including US$500) for a single export, or does not collect more than US$2,000 (including US$2,000) for overpayment, or if the difference in foreign exchange is collected due to changes in the foreign exchange conversion rate, it can handle the write-off of the difference without providing relevant vouchers to prove the authenticity of the difference in foreign exchange.

The full amount of write-off means that the amount of the customs declaration and the amount of foreign exchange collection are the same. The full write-off is a normal write-off, which can ensure the full amount of the export write-off and the tax rebate, and will not give up part of the tax rebate because of the difference.