What materials need to be prepared for export tax refund? What is the process of tax refund?

 

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1. Prepare export tax rebate materials

 

Including customs declaration, export sales invoice, purchase invoice, remittance note or remittance advice, waybill and export insurance policy, contract information, product taxation certificate, export foreign exchange receipt certificate has been written off, and other materials related to export tax refund.

 

2. Query the corresponding invoice information

 

Including invoice certification: When declaring value-added tax, the certification system (Aerospace Information) includes input tax. After export tax refund through the Electronic Taxation Bureau, log in to the export tax refund comprehensive service platform, enter the user name (tax number) and password, click the query area to view the invoice information, query the certified consistent invoice, and apply for tax refund if there is information (generally after 45 days). Finally, sort out the export invoices of the corresponding invoices (deductions), and declare to the customs.

 

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3. External data collection

 

Including downloading export declaration information: log in to the electronic port website to download export tax rebates, insert files into the export tax rebate declaration system, collect external data, read export declarations, and check customs declarations. Secondly, you need to confirm the export declaration form, and then check the data, click all options, and select data confirmation. The third is to inquire about the exchange rate configuration, mainly to inquire about the exchange rate on the first working day of the export date. The specific process is to fold Bahui (Guangdong Provincial Electronic Taxation Bureau -> "I want to handle taxes" -> "Export Tax Refund Management" -> "Online Export Tax Refund Declaration -> Public Inquiry -> Exchange Rate Inquiry). Article 40 Transaction Nature Assigned as 01-Export Detail Declaration Form. Finally, talk about the certification invoice information, select the certification system, and download the certification result *** file.

 

4. Enter details

 

The specific input process is as follows: After reading and entering the customs form information, the import and export details are automatically brought up → input the export invoice number → rearrange the serial number (physical serial number) → modify the association number → review and confirm → write down the corresponding association number in the upper right corner of the customs form. The link number is the 4-digit number of the period to which it belongs. + Batch 2-digit + 4-digit serial number (such as 160501001), this month is June, 201905. The input of purchase details includes input invoices and deduction slips. The specific operation process of the association number is the same as the association number when entering the export customs form → batch → serial number → invoice number → commodity code → quantity → press Enter → rearrange the serial number → review and approval.

 

5. Data check

 

Import and export quantity association check: Customs order quantity = If the invoice quantity is different, you need to return to the purchase details and enter the modification. Second, check the foreign exchange cost, and finally check the consistency of the pre-declaration data

 

6. Confirm the detailed declaration

 

7. Tax exemption declaration

 

First formally declare the tax refund, then query the declaration data, enter the tax refund summary declaration form, then click Add, enter the declaration year, and then press Enter to save and generate the tax refund (tax exemption) report data.

 

8. Upload declaration data

 

The specific operation process is the tax area of the export tax rebate comprehensive service platform → tax exemption pre-declaration → upload declaration data → operation display has been completed → check feedback information download → if there is any feedback doubt, cancel the declaration, reverse processing → if there is no feedback doubt, directly transfer Formal declaration.

 

9. Print tax refund (exemption) declaration data

 

4 copies of export detailed declaration data, 4 copies of purchase detailed declaration data, 3 copies of tax refund summary declaration form

 

10. Binding

 

The tax refund summary declaration form needs to be bound + detailed export declaration data + purchase detailed declaration data in two copies, detailed export declaration data + customs declaration (copy) + (copy) and purchase detailed declaration data + deduction of input invoices (original ), a total of 1 copy.