How to handle the recognition of export tax rebate and tax exemption?

Information to be provided.

1.Fill in the tax refund (exemption) recognition form for export goods (in 3 copies);

2.Photocopy of Tax Registration Certificate (copy) (in duplicate);

3.A copy of the business license of the legal person or the business license (copy) (in duplicate);

4.A copy of the ID card of the legal representative of the enterprise (in duplicate);

5.A copy of the Qualification Certificate of Import and Export Enterprises of the People's Republic of China or the Filing and Registration Form of Foreign Operators (in duplicate, production enterprises without import and export operation rights do not need to provide);

6.A copy of the Certificate of Registration of the Customs Self-Handled Customs Declaration Unit (in duplicate);

7.Enterprise application report (2 copies);

8.Account Opening Permit issued by the bank and bank passbook or photocopy (in duplicate);

9.For general VAT taxpayers, a copy of the application form for general VAT taxpayers (in duplicate) shall be provided;

l0.A copy of the capital verification report of the enterprise (in duplicate);

11.A copy of the venue lease contract or property right certificate (in 2 copies);

12.Copies of ID cards and accounting certificates of corporate legal persons, shareholders and accountants (in duplicate);

13.Copy of the organization's ** certificate (in duplicate).

In Beijing, for example, the Beijing Municipal Taxation Bureau of the State Administration of Taxation - Tax Service - Electronic Tax Bureau Login - I want to do tax - Comprehensive Information Report - Qualification Information Report - Export Tax Rebate and Exemption Filing - Fill in and print the seal, and bring the registration form of the foreign ** operator and the record receipt of the consignee and consignor of the customs import and export goods to the competent tax bureau for processing.

The qualification for export tax rebate means that within 30 days from the date of filing and registration of foreign ** operators or signing the first entrusted export agreement, the export enterprise shall provide the following information to the competent tax authorities for export tax refund (exemption) qualification determination.

First of all, it is necessary to go to the state taxation department where the enterprise is located to apply for a general taxpayer and obtain the "General Taxpayer Identification Certificate";

Secondly, you need to go to the customs to apply for the "customs registration certificate" and "consignee and consignor qualification certificate".

In addition, it is also necessary to go to the State Administration of Foreign Exchange to apply for a certificate of receipt and payment of foreign exchange.

The above three points are the qualifications of enterprises to handle export tax rebates.

Extended information: 1. Qualification for export tax rebates:

Enterprises or foreign trade personnel can apply for export tax rebate qualification according to the following processFirst of all, within 30 days from the date of filing and registration of foreign ** operators or signing the first entrusted export agreement, the export enterprise shall provide the following information to the competent tax authorities for export tax refund (exemption) qualification determination.

1. Printed paper "Application Form for Qualification of Export Tax Refund (Exemption)" and electronic data.

2. The "Record Registration Form for Foreign Business Operators" or the "Approval Certificate of Foreign-invested Enterprises of the People's Republic of China" stamped with the special seal for filing and registration.

3. Customs declaration registration certificate of consignee and consignor of import and export goods of the Customs of the People's Republic of China.

4. Bank account opening license.

2. Cancellation of export tax rebate qualifications:

According to the provisions of Paragraph 5 of Article 3 of the Announcement No. 24 of 2012 of the State Administration of Taxation on the issuance of the Administrative Measures for Value-Added Tax and Consumption Tax on Export Goods and Services, export enterprises and other units that need to cancel their tax registration shall fill in the Application Form for Cancellation of Export Tax Refund (Exemption) Qualification (see Annex 3), apply to the competent tax authorities for cancellation of export tax refund (exemption) qualification, and then go through the cancellation of tax registration in accordance with the regulations. Export enterprises and other units shall settle the export tax refund (exemption) before applying for cancellation of recognition. After the cancellation is confirmed, the export enterprise and other units shall not apply for export tax refund (exemption) again.

Export enterprises shall, within the specified time, obtain and fill in the "Export Enterprise Tax Rebate Registration Form", and according to the specific situation, bring the original and photocopies of the following materials to the local tax authority in charge of export tax rebate to apply for the tax refund registration certificate:

1. Domestic-funded enterprises with import and export operation rights shall provide the approval documents approved by the Ministry of Foreign Trade and Economic Cooperation and its authorized units and granted them import and export operation rights; Foreign-invested enterprises are required to provide the Certificate of Approval of Foreign-invested Enterprises of the People's Republic of China;

2. Business License for Enterprise Legal Person issued by the State Administration for Industry and Commerce;

3. Tax Registration Certificate issued by the national tax authority in charge of taxation;

4. The Ministry of Foreign Trade and Economic Cooperation approves the approval of those who use China's preferential loans and joint venture and cooperation projects to aid foreign exports;

5. Basic and tax refund accounts and bank account opening certificates opened by export enterprises;

6. Certificate of Registration of Self-declaration Unit issued by the competent customs;

7. Notice of Bid Winning Certificate issued by the first bank of the State Taxation Bureau where the winning bidder is located;

8. Written application for tax refund by department;

9. Other documents and materials required by the in-charge tax authorities.

How to identify the export tax rebate of the loss potato bank?

According to the announcement of the State Administration of Taxation on the issuance of the State Administration of Taxation (Announcement No. 24 of 2012 of the State Administration of Taxation), the export enterprise shall, within 30 days from the date of filing and registration of foreign ** operators or signing the first entrusted export agreement, provide the following information to the competent tax authorities for export tax refund (exemption) qualification determination.

1. Printed paper "Application Form for Qualification of Export Tax Refund (Exemption)" and electronic data.

2. The "Record Registration Form for Foreign Business Operators" or the "Approval Certificate of Foreign-invested Enterprises of the People's Republic of China" stamped with the special seal for filing and registration.

3) Customs declaration registration certificate of consignee and consignor of import and export goods of the People's Republic of China;

4. Bank account opening license.

5) Manufacturers that have not gone through the filing and registration and have entrusted export business do not need to provide the information in item 1 to provide the entrusted export agreement;

6) Other materials required by the in-charge tax authorities.

What is the formula for calculating export tax rebates?

1) Implemented by domestic-funded production enterprises (including new foreign-invested enterprises)."Exemption, credit and refund"Calculation of taxes:

1) The current tax payable = the output tax of the goods sold in the current period - (the input tax of the current period - the tax amount of the exported goods in the current period that is not exempted, deducted and refunded).

2) The amount of tax that is not exempted, deducted and refunded for export goods in the current period = offshore ** foreign exchange RMB exchange rate (VAT rate - tax refund rate) of the current export goods

When the export sales of the production enterprise in the current quarter accounts for 50% or more of the total sales of goods in the same period, and the tax payable at the end of the quarter is negative, the tax refund payable shall be calculated according to the following formula:

1) When the tax payable is negative and the absolute value of the offshore ** foreign exchange RMB rate of the exported goods in the current quarter:

Tax refund amount for the current period = offshore ** foreign exchange RMB rate tax rebate rate for exported goods in the current quarter.

2) When the tax payable is negative and the absolute value of the offshore ** foreign exchange RMB rate of the exported goods in the current quarter: the tax refund amount = the absolute value of the tax payable.

2) Production enterprises to"Feed processing"**If the imported materials and parts are processed and re-exported, they shall be calculated according to the following formula"Exemption, credit and refund"Taxes:

1) The amount of tax that is not exempted, deducted and refunded for the export goods in the current period = the offshore ** foreign exchange RMB rate (tax rate - tax refund rate) - tax calculation of the composition of tax-exempt imported materials and parts written off by the customs in the current period** (tax rate - tax refund rate).

Identification of export tax rebate and related registration procedures I. Conditions that enterprises that can handle export tax rebate registration need to have: 1It must have the right to operate import and export products and operate export products, which is the most basic condition for enterprises to apply for export tax rebate registration.

2.Must hold a business license issued by the administrative department for industry and commerce. 3.

It must be an enterprise unit that implements independent economic accounting, has the status of a legal person, has a complete accounting work system, independently prepares financial revenue and expenditure plans and capital balance sheets, and opens an independent account in the bank, and can handle the purchase and sale business and payment settlement externally. 2. Procedures to be handled before applying for export tax rebate registration If there is no import and export operation right, the enterprise will not be eligible for tax rebate and cannot handle tax rebate. Only enterprises that have applied for import and export operation rights, handled export tax rebate registration, and obtained the "Export Goods Tax Refund (Exemption) Identification Form" can apply for export tax rebates.

To apply for import and export business rights, Beijing enterprises need to go through the registration procedures with the Commerce Bureau, Industry and Commerce, Taxation, Customs, Electronic Port, State Administration of Foreign Exchange, Entry-Exit Inspection and Quarantine Bureau and other departments. 3. Procedures for registration of export tax rebates Enterprises that have gone through the filing and registration of foreign ** operators shall go through the procedures for the recognition of tax refund (exemption) of export goods with the local competent tax refund authority within 30 days after filing and registration. Procedures for registration of export tax rebates:

Fill in the export tax rebate registration form, submit relevant information, and the competent tax refund authority will review and obtain the export tax rebate identification form. 4. Materials to be attached to the registration of export tax rebates: Registration Form for the Filing of Foreign Business Operators or Certificate of Approval of Foreign-invested Enterprises of the People's Republic of China; Business license of enterprise legal person (copy); National Tax Registration Certificate (copy); Qualification Certificate for General VAT Taxpayers or Application for Qualification of General VAT Taxpayers; Certificate of Registration of Self-Caring Customs Declaration Unit"; The account number of the export enterprise to open a tax refund account and the bank certificate of the opening bank.

The export enterprise shall, within 30 days from the date of filing and registration of foreign ** operators or signing the first entrusted export agreement, provide relevant information to the competent tax authorities for export tax refund (exemption) qualification determination.

Or in the enterprise export tax rebate declaration system for export tax rebate qualification.

A refund is a tax refund when the tax liability is less than the tax paid.

Taxpayers can usually get a refund on their income tax if they owe less than the sum of the total amount of tax withheld and the estimated tax they paid, plus the amount of the refundable tax credit they claim. (Tax refunds are usually paid after the end of the tax year.) )

According to the Internal Revenue Service, in 2004, 77 percent of tax returns resulted in chargeback checks, with an average refund amount of $2,100. In 2011, the average tax refund was $2,913.

Taxpayers can choose to have their refund deposited directly into their bank account and have a check sent to them, or their refund can be applied to the following year's income tax. As of 2006, tax filers were able to deposit their refunds directly into three separate accounts at three different financial institutions. This gives taxpayers a chance to save money and spend some money (rather than just spending theirs).

Every year, some taxpayers across the U.S. get a refund even if they owe zero income tax. This is due to the withholding calculation and the income tax credit on income.

Because the withholding is calculated on an annual basis, a person who has just entered the workforce or is unemployed for a long period of time will have more taxes owed. Refund expectation loans are a common way to get a tax refund early, but they can be costly and can reach 200% per annum interest.

In the 90s of the 20th century, it could take up to 12 weeks for a refund to return to the taxpayer; However, the average time for refunds is now 6 weeks, and refunds from e-filed will come back in three weeks.