News

Export tax refund procedures and relevant information of fasteners

Release time:

2023-01-30 15:29

Export tax refund procedures and relevant information of fasteners

The import and export of fasteners accounts for a large proportion of China's fastener trade, especially in Zhejiang, where the import and export of fasteners are more frequent. In addition, at present, fastener enterprises have begun to "extensively", not only limited to domestic sales, so it is necessary to make up for the common sense and laws related to the import and export of fastener products. Among them, the editor helped you sort out the procedures and relevant information of export tax refund:

General procedures for registration of export tax refund:

1. The enterprises receiving the relevant certificates and registration forms shall handle the tax refund registration of export enterprises within 30 days after obtaining the documents approved by the relevant departments to operate the export products business and the industrial and commercial registration certificate issued by the industrial and commercial administrative departments.

2. After receiving the tax refund registration form of the export enterprise, the declaration and acceptance enterprise shall fill in the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authority together with the approval document of the export product management right, the industrial and commercial registration certificate and other supporting materials. The tax authority shall accept the registration after verification.

3. After receiving the formal application of the enterprise, the tax authority for filling in and issuing the registration certificate of export tax rebate will issue it to the enterprise for export tax rebate registration after it is verified and approved according to the prescribed procedures

4. Change or cancellation of export tax refund registration When the business status of the enterprise changes or some tax refund policies change, the tax refund registration shall be changed or cancelled according to the actual needs.

Attached materials for export tax refund

1. Customs declaration. The customs declaration form is a document filled by the import and export enterprises to go through the declaration formalities with the customs when the goods are imported or exported, so that the customs can check and release them.

2. Export sales invoice. This is the document filled out by the export enterprise according to the sales contract signed with the export buyer. It is the main voucher for foreign investors to purchase goods, and also the basis for the accounting department of the export enterprise to record the sales revenue of export products based on this account.

3. Purchase invoice. The purchase invoice is mainly provided to determine the supply unit, product name, unit of measurement, quantity of export products, and whether it is the sales price of the manufacturer, so as to divide and calculate the purchase cost.

4. Exchange settlement slip or exchange collection notice.

5. For self-made products that are directly exported or entrusted to be exported by the manufacturing enterprise, if they are settled at CIF, the freight bill of export goods and export insurance policy shall also be attached.

6. Enterprises engaged in processing re-export products with imported materials shall also submit to the tax authorities the contract number, date, name and quantity of imported materials and parts, name of re-export products, cost amount of imported materials and actual taxes paid.

7. Product tax certificate.

8. Certificate of verification of export collection.

9. Other materials related to export tax refund.

The scope of applying for export tax refund The scope of export tax refund The products exported by our country, which belong to the products that have been levied or should be levied with product tax, value-added tax and special consumption tax, will not be refunded or exempted from the tax payable unless the state clearly stipulates. Export products should generally meet the following three conditions:

1. It must be a product within the scope of product tax, value-added tax and special consumption tax.

2. Must declare and leave the country. The so-called export is the export gateway. This is one of the main criteria to distinguish whether the product belongs to the export products that should be refunded. The export declaration form and export sales invoice stamped with the customs inspection seal shall prevail.

3. Export sales must be done financially.

Generally speaking, export products can only be refunded if they meet the above three conditions at the same time. However, the state has also made special provisions on the products for which tax refund is granted, and some products are deemed to be export products for tax refund.

The products specially approved for tax refund mainly include:

1. Products sold by foreign ship supply companies to foreign ships, ocean-going cargo ships and seafarers;

2. Spare parts and raw materials used in external repair and repair business.

3. When the foreign contracting engineering company purchases the mechanical equipment and raw materials produced by domestic enterprises and specially used for foreign contracting projects, it shall handle the tax refund on the basis of the purchase invoice, customs declaration and customs declaration issued by the contractor;

4. Mechanical and electrical products winning international bidding and domestic bidding.

At the same time, the state clearly stipulates that a few export products will not be refunded even if they meet the above three conditions; The export products for which the state clearly does not allow tax refund include:

1. Exported crude oil;

2. Foreign aid export products;

3. Products prohibited by the state for export;

4. Export enterprises purchase and export products with foreign investment;

5. Export products processed and assembled with supplied materials;

6. Export products sold by munitions factories to military systems;

7. The scope of enterprises exporting military systems;

8. Directly export or sell diamonds processed by diamond processing enterprises with domestic or imported raw diamonds to foreign trade enterprises for export;

9. Products produced by Qilu, Yangzi and Daqing ethylene projects;

10. Products without tax;

11. There is no tax refund for the goods purchased by individuals in China and taken out of China.