Regarding export return documents, export goods return process

This is our state organ, there is no way, we have to find a way for our own interests.

First things first: the customs requirements are right.

Second, there seems to be no problem with tax practices, because you really didn't go through the tax refund procedures, so it's understandable that they don't issue a certificate.

The most critical answer: Now, you should apply for the tax refund immediately, and the next day after the declaration, you will apply immediately and ask for a certificate of return, so that it will be good. Now look at it, your tax authorities are slapping themselves in the face.

Our company has done the return, but you don't need any certificate from the tax bureau, you have not declared and no tax declaration, and the tax bureau has no certificate for you.

**Buying and selling goods, the goods sold are not in line with the buyer's wishes, and the buyer and seller can return the goods after negotiating the freight. If the goods are sold abroad and then returned to China, things are not simple, and the root cause is tax.

There are two ways to return export goods in general:

1. Duty-free return and import.

According to Article 57 of Decree No. 124 of the General Administration of Customs of the People's Republic of China on the Administration of Taxation of Imported and Exported Goods, if the exported goods are returned to the country in their original state within one year from the date of export release due to quality or specification reasons, the taxpayer shall submit the relevant documents and supporting documents in accordance with the regulations when going through the import declaration formalities. After confirmation by the customs, no import duties will be levied on the original export goods that are re-imported and the customs will collect taxes on the import link.

2. Taxed and returned imports.

Except for tax exemptions, they are subject to tax according to regulations, and import duties and VAT are levied.

Export return operation process

1. Export goods return process.

First of all, the consignee and consignor of the import and export goods or their first person (applicant) submit the "Application for Direct Return" and relevant application materials to the on-site customs, and after review, the customs will make a decision to approve the direct return if it meets the relevant regulations, and finally the applicant needs to hold the approval letter to declare to the on-site customs in the order of first declaring the export and then declaring the import.

2. There are three main requirements for return.

1) The original export declaration form is not more than one year;

2) Proof of non-tax refund is required; If the tax has been refunded, you need to provide proof of tax payment;

3) Need to do a medium inspection.

3. The materials required for return mainly include:

1) "Direct Return Application" and relevant explanations; Direct return agreement and related supporting materials;

2) Customs declaration single-hand fill-in, customs declaration power of attorney, power of attorney for direct return procedures, as well as contracts, packing lists, FP, bills of lading, bills of lading, etc.;

3) Customs clearance form, inspection and quarantine certificate (inspection report) and other regulatory documents that should be submitted in the import process, if not, the reasons should be explained;

4) Certificate of non-refund or tax payment issued by the IRS.

4. Conditions for the repair and import of export goods.

1) Note only refers to the mode of returning to China for repair, not to the bonded area.

2) The original export declaration form can be more or less than one year.

3) A deposit is required.

4) After returning to the factory, it should be re-exported within 6 months.

5) Need to do the middle inspection.

5. The process of return and repair.

First of all, the manufacturer needs to provide basic customs declaration information. Secondly, after the goods arrive at the port, apply for repair declaration and arrange inspection. Next, the factory carries out the repair of the goods. After the maintenance is completed, the original port will be exported, the import data will be verified and the deposit will be returned.

The following export goods can be refunded: 1. In the financial export sales treatment, according to the current regulations, the current export tax rebate is only applicable to the best export goods; 2. It is within the scope of VAT and consumption tax; 3. Other export goods that can be taxed for tax rebate.

Measures for the Administration of Tax Refund (Exemption) of Export Goods》 Article 2 Unless otherwise specified, the goods exported by the exporter on their own or on behalf of the exporter may, after the goods have been declared for export and the sales accounting has been made financially, they may submit the goods to the local State Taxation Bureau (hereinafter referred to as the tax authority) for approval of refund or exemption from value-added tax and consumption tax with the relevant vouchers. The above-mentioned foreign business operators refer to legal persons, other organizations or individuals engaged in foreign business activities who have gone through industrial and commercial registration or other practice procedures in accordance with the law and have been granted export business qualifications by the Ministry of Commerce and its authorized units. Among them, individuals (including foreigners) refer to those registered as sole proprietorships, sole proprietorships or partnerships.

Dong Xuncong The above-mentioned enterprises and personnel with specific tax refund (exemption) refer to the enterprises and personnel who can apply for tax refund (exemption) of export goods in accordance with relevant national regulations. Article 3 The scope of tax refund (exemption), the tax refund rate, and the method of tax refund (exemption) for export goods shall be implemented in accordance with the relevant provisions of the state. Article 4 The taxation authorities shall, in accordance with the procedures for handling tax refunds (exemptions) for export goods, set up corresponding posts for the identification and management of tax refunds (exemptions) for export goods, application acceptance, preliminary examination, review, investigation, examination and approval, withdrawal and transfer of goods according to the needs of their work, and establish a post responsibility system.

If there is a need for more people to be respected due to a small number of personnel, the personnel setting must follow the post supervision and restraint mechanism.

The declaration procedures in the form of "return of goods", the supervision method **4561, shall be submitted to the customs in accordance with the regulations:

Return agreement, original export goods declaration form, contract, invoice, packing list, bill of lading or manifest and other relevant documents.

If the export has been received, the customs shall provide the customs with a foreign exchange verification form stamped with a special seal for verification and write-off to go through the relevant return and import procedures.

The Customs shall issue the Certificate of Returned Tax of Export Commodities issued by the in-charge State Taxation Bureau to prove that the goods have not been processed for export tax rebate or that the tax refund has been returned to the tax authorities.

The quality inspection certificate issued by the qualification agency, if it involves inspection and quarantine, it is also necessary to provide a customs clearance form.