The time node of export tax rebateIt refers to several time limits that need to be paid attention to when handling export tax rebates. Based on the information you provide, these time limits are as follows:
1.30 days: After purchasing import and export goods, foreign trade enterprises should obtain special VAT invoices or ordinary invoices from the supplier enterprises in a timely manner. If it is an anti-counterfeiting tax control VAT invoice, it must go through the certification procedures within 30 days from the date of issuance.
2.90 days: foreign trade enterprises must go through the export tax rebate declaration procedures within 90 days from the date of export declaration of goods, and production enterprises must go through the tax exemption and tax refund declaration procedures within the declaration period of tax exemption and tax refund three months from the date of export declaration of goods.
3.180 days: The export enterprise must provide the verification form of export receipts (except for forward receipts) to the local competent tax refund department within 180 days from the date of export declaration of the goods.
4.3 months: If the paper tax refund voucher for export goods of an export enterprise is lost or the content is filled in incorrectly, and it can be reissued or changed according to the relevant regulations, the export enterprise may submit an application to the tax refund department for extension of the declaration of tax refund (exemption) of export goods within the declaration period, and the declaration can be extended for 3 months after approval.
Tax classification of tax refund (exemption) on export goods:
1.Value-added tax: Value-added tax (VAT) is one of the main taxes within the scope of turnover tax in China. For export goods, businesses can refund the VAT paid.
2.Consumption tax: Consumption tax is also a type of tax within the scope of China's turnover tax. For export goods, businesses can refund the excise duty paid.
It should be noted that turnover tax refers to the tax on goods characterized by goods, including value-added tax, business tax, consumption tax, land value-added tax, customs duties and some local industrial and commercial taxes. In the case of tax refund (exemption) of export goods, the tax involved is the value-added tax and consumption tax payable in all aspects of domestic production and circulation of export goods.
Export tax rebate with materials
1.Customs declaration form: The customs declaration form is a document for import and export enterprises to go through the declaration procedures with the customs when the goods are imported or exported, which is used for customs inspection and release.
2.Export sales invoice: This is a document issued by the export enterprise according to the sales contract signed with the export buyer, which is the main voucher for foreign purchases, and is also the basis for the financial and accounting department of the export enterprise to make the sales revenue of export products based on this bookkeeping.
3.Purchase invoice: The purchase invoice is mainly provided to determine the supply unit, product name, unit of measurement, quantity, and whether it is the sales of the manufacturer, so as to divide and calculate the purchase cost.
4.Foreign Exchange Settlement Bill or Foreign Exchange Receipt Notice: It is used to prove that the payment has been received by the export enterprise.
5.Waybill and export insurance policy: If the manufacturer directly exports or entrusts the export of self-made products, which is settled by CIF price, the export goods waybill and export insurance policy should also be attached.
6.Contract information: Enterprises that have the business of processing and re-exporting 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-exported products, amount of imported materials and various taxes paid, etc.
7.Instructions for the taxation of products.
8.Proof that the export receipts have been verified and cancelled.
9.Other materials related to export tax rebates.
Two or three things about export tax rebates.