China implements a filing system for the tax refund (exemption) of export goods
The reporter learned from the State Administration of Taxation that in order to regulate the order of foreign trade export operations, strengthen the management of tax refunds (exemption) for export goods, and prevent fraudulent activities of defrauding export tax rebates, the State Administration of Taxation recently decided to file a record of the refund (exemption) of export goods for export enterprises. Management System.
According to the regulations, if the export enterprise self-operates or entrusts the export of goods that are subject to refund (exemption) of value-added tax or consumption tax, the relevant export goods documents shall be filed in the financial department of the enterprise within 15 days after the tax refund (exemption) of the exported goods is declared. Prepare for inspection by the tax authorities. The documents include: the purchase contract of the foreign trade enterprise, the purchase contract for the purchase of non-self-produced goods by the production enterprise, including the supplementary contract signed under the cancellation contract; the export goods list; the export cargo manifest; the export cargo transport document (including : Marine bill of lading, air waybill, railway waybill, cargo shipping receipt, postal receipt, etc. The goods receipt issued by the carrier).
There are two ways to record: First, the exporting enterprises will bind the documents to the book in accordance with the tax return (exemption) tax return order, and number them in a unified manner, and fill out the Catalogue of Exported Goods Record Documents. Second, the export enterprises shall fill out the "Catalogue of the Documents for the Record of Exported Goods" in the order of tax return (exemption) for export goods. It is not necessary to bind the documents for filing to a book, but it must indicate the place where the documents are deposited.
For one of the following six types of circumstances, within 2 years from the date of occurrence, after the export enterprise declares the tax refund (exemption) for export goods, the first way must be to file the document: the tax credit rating is C or D. The export tax refund (exemption) tax registration is not completed within the prescribed time limit; the financial accounting system is not perfect, and there are many errors or inaccuracies in the daily declaration of export goods return (exemption) tax; Less than one year; there are records of tax-related violations such as tax evasion, evasion of tax evasion, fraudulent export tax rebate, tax evasion, and false opening of VAT special invoices; other violations of tax laws, regulations, and export refund (exemption) tax regulations of.
It is reported that if an export enterprise provides false record documents, fails to truthfully reflect the situation, or fails to provide a record document, the tax authorities will promptly recover the refunded (exempt) tax in addition to the penalty according to the regulations, and fail to apply for refund (exemption) tax. The tax refund (exemption) is no longer applied, and it is treated as a tax on domestic goods.
The authenticity of this information has not been confirmed by the international electrical network, for your reference only.
According to the regulations, if the export enterprise self-operates or entrusts the export of goods that are subject to refund (exemption) of value-added tax or consumption tax, the relevant export goods documents shall be filed in the financial department of the enterprise within 15 days after the tax refund (exemption) of the exported goods is declared. Prepare for inspection by the tax authorities. The documents include: the purchase contract of the foreign trade enterprise, the purchase contract for the purchase of non-self-produced goods by the production enterprise, including the supplementary contract signed under the cancellation contract; the export goods list; the export cargo manifest; the export cargo transport document (including : Marine bill of lading, air waybill, railway waybill, cargo shipping receipt, postal receipt, etc. The goods receipt issued by the carrier).
There are two ways to record: First, the exporting enterprises will bind the documents to the book in accordance with the tax return (exemption) tax return order, and number them in a unified manner, and fill out the Catalogue of Exported Goods Record Documents. Second, the export enterprises shall fill out the "Catalogue of the Documents for the Record of Exported Goods" in the order of tax return (exemption) for export goods. It is not necessary to bind the documents for filing to a book, but it must indicate the place where the documents are deposited.
For one of the following six types of circumstances, within 2 years from the date of occurrence, after the export enterprise declares the tax refund (exemption) for export goods, the first way must be to file the document: the tax credit rating is C or D. The export tax refund (exemption) tax registration is not completed within the prescribed time limit; the financial accounting system is not perfect, and there are many errors or inaccuracies in the daily declaration of export goods return (exemption) tax; Less than one year; there are records of tax-related violations such as tax evasion, evasion of tax evasion, fraudulent export tax rebate, tax evasion, and false opening of VAT special invoices; other violations of tax laws, regulations, and export refund (exemption) tax regulations of.
It is reported that if an export enterprise provides false record documents, fails to truthfully reflect the situation, or fails to provide a record document, the tax authorities will promptly recover the refunded (exempt) tax in addition to the penalty according to the regulations, and fail to apply for refund (exemption) tax. The tax refund (exemption) is no longer applied, and it is treated as a tax on domestic goods.
The authenticity of this information has not been confirmed by the international electrical network, for your reference only.
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