The export tax rebate Tax Process

The export tax rebate Tax Process
One, for export goods back (free) tax identification
Export enterprises in the process of "foreign trade operators Registration Form" within 30 days, or does not obtain the right to operate import and export enterprises export agent export business in the event of the first installment within 30 days, must go to the local competent tax authorities for tax refund export goods back (free) tax identification procedures, incorporating the export tax rebate management.
Second, the export tax rebate reporting software export companies to buy back (free) tax returns must use IRS Province and Nanjing Qingtian Technology has developed the export tax rebate reporting software. Export enterprises to East Jiefang Road, the source country tax office (Nanjing Qingtian Technology Corporation technical service units) purchased, Tel: 3979466,3056855, Contact: Peng-Cheng Zhao. Reporting software installation, use, etc. can be specifically consulted the firm. Reporting software purchase required distinguish type of business (trade or production companies). Among them, the production enterprises in the purchase of the software and the installation is successful, the need for timely and Export Department, which manages a Branch Contact (Tel: 3750911 or 3750912), so that we can identify the enterprise Exemption, to collect data related to tax levy.
Third, confirmed export sales / shoes manufacturerActual export enterprises export declaration of the goods should be obtained to pay a single bill of lading to the bank completed the formalities, to achieve sales revenue is recognized, the manufacturer should also be in the income tax returns reflect the VAT Exemption, export earnings. Export enterprises must go to the local tax authorities to receive "Huai'an City, Jiangsu Province, exports of goods invoices (export only)," as recorded and declared the official certificate.
Fourth, the export refund (Free) tax return
          Export enterprises should be the date of export of the goods (to export date indicated on the customs declaration) within 90 days, the tax department to apply for refund (Free) tax reporting procedures. As a result of special circumstances can not be scheduled for declaration, must be provided for tax reporting deadline extension to the tax authorities a written declaration refund application is approved for extension declaration. Unauthorized overdue declaration, or fail to declare, no longer accept returns, shall be treated as domestic taxation.
(A) foreign trade enterprises back (free) tax return
           Invoice Certification: Get VAT invoices within 30 days after the tax must go to the local competent tax authorities for certification;
           Reporting Period: complete documents immediately after the declaration system for tax reporting, monthly batches repeatedly declared;women shoes manufacturer
(2) the production back (free) tax return
Tax declaration:/ shoes factory          (1) have been identified for Exemption, production companies, before making VAT tax returns, the system must use the tax-free export declaration Exemption, detailed declaration, the generated data import VAT tax returns tax system. If the business month without export earnings, subject to exemption "zero reporting", the operation is not required for duty-free data entry, directly generate electronic data (empty file); new businesses tax return for the first time, the "feed processing deductible List "in the input data" 0. "shoes factory
          (2) Exemption, data import, must in the month VAT tax returns reflect on. The "export sales", corresponding to the first seven VAT tax returns column "means export goods Exemption, Sales"; if the export tax rebate rate of goods tax rate and the difference between, then the VAT tax returns In addition to reflecting on export sales, but must also reflect the "Tax Exemption, way of export goods shall not deductible input tax", corresponding to the VAT tax returns with the column data (Table II) column 18;
     2, tax filing: complete documents after tax reporting system to generate electronic data and tax reporting, filing deadline for the 15th of each month. `
Under normal circumstances, the manufacturer may declare in rebate in early times, to impose hall refund window to receive the "production of export goods Tax Exemption, approval notice", and according to notice the content, do related accounting treatment.
Sixth, the export tax rebate/women shoes manufacturerSeven, on the export declaration data processing
     1, after the export enterprises in the goods declaration shall promptly visit the website "China Electronic Port" (URL:www.gunlershoes.com), enter the "export tax rebate" subsystem, the "clearance information query" query to the declarations clearance information in a timely manner to receive a paper reporting the customs declaration of export goods, while the clearance information available for export levy exemption declaration "tax detail entry)
     2, the data submitted. In the "Data submitted to the" Query menu declarations of electronic information, content and paper export declarations be checked, after verification "data submitted," the above data for the tax authorities audit tax purposes.shoes manufacturer
Eight. Several noted the export tax rebate limit
    First, the "30 days." Belonging to security tax VAT invoices, billing must be handled within 30 days from the date of certification procedures.
    The second is "90 days." Export enterprises export goods declaration shall, within 90 days, the tax department to apply for export goods back (free) tax formalities; foreign-invested enterprises purchase domestic equipment required special VAT invoice within 90 days from the date of declaration to the tax authorities apply tax rebates.
    Export enterprises export goods paper rebate certificate is lost or content mistaken, according to the relevant provisions can be corrected or changed by the application is approved, may be extended three months declared.men shoes manufacturer