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Export tax rebate guide: Tool for Foreign Trade Company

发表时间：2024-10-21 16:56作者：Wendy

—————— 外商服务引领者 ——————

出口退税

The declaration method of the export tax rebate is the general trade, China's customs supervision code is "0110".

In international trade, to return the value-added tax and consumption tax generated in the domestic production and circulation links.

That is, the export link is exempted from tax and refunded the tax paid in the previous tax link.

0110 is common and accepted in international trade. It is designed to encourage exports, reduce costs for exporting enterprises, so that the domestic goods in the greater advantage of the international market.

出口退税

Types of tax rebates

Value-added tax and consumption tax actually borne by export goods in domestic production and circulation. Tax will be returned to the export enterprise after the goods declaration for export, export goods enter the international market at prices without tax.

The essence of the enterprise tax rebate is to refund the value-added tax already levied in the domestic production circulation link, and follow how much tax collection, how much rebate.

出口退税

How to rebate tax?

Tax rebate qualification

1.Completion of full set of Import and export authority

2.General taxpayer enterprises

3.A real place of business

Required documents

1.VAT special invoice

2.Complete invoices, including rent, water, electricity charges

3.Sign the purchase contract and the sales contract

4.Customs declaration form and bill of lading

The letterhead use of these documents above needs to be consistent with the tax refund enterprises. Logistics documents need to be associated with the tax rebate enterprises. The domestic consignor on the customs declaration needs to be the same as the overseas payer, and so on.

Special focus

1.The name of the special invoice product should be consistent with the name of the customs declaration product.

2.The sales contract agreement number should be consistent with the customs declaration form.

3.Container number is consistent with the bill of lading.

4.The source of goods on the customs declaration is consistent with the source of the input invoice (specific to the city).

5.Transportation invoices need to be issued to the tax rebate enterprises. For all transaction methods except EXW, needs to provide customs declaration related fee invoices and so on.

Declaration process

Report the data at the electronic tax bureau and upload the relevant documents

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After the approval of the tax bureau

Checks at corresponding locations

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Approval passed

Submit paper documents

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Tax Rebate Success

(If there are no major problems, it is usually successful)

The time required for the first application is about 2-3 months.

Exact timing depends on the completeness of the documents.

The tax bureau makes very strict checks on the authenticity of the trade. If the previous few times tax refunds failed, may lead to the enterprise subsequent tax refund is not smooth.

Export tax rebate involves many aspects of knowledge, including domestic fiscal and tax issues, invoice issuance, logistics and transportation, foreign exchange settlement, export declaration, tax rebate and so on.

We are mainly specialized in finance and taxation, supplemented by international foreign trade.Provide one-stop tax rebate service for enterprises and factories, if there is a tax rebate requirement, welcome to contact us.

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