1. Before filing for export tax refund (exemption):
Before filing for export tax refund (exemption), the following matters should be noted:
1. The registration of general taxpayers has been completed (the export of small-scale taxpayers is only subject to the tax exemption policy).
2. The account used to receive export tax rebates has been filed with the competent tax authorities for the account information of the bank deposit account.
2. How does the electronic tax bureau work?
1. Select the items for export tax refund (exemption) filing and declaration
Log in to the Dalian Electronic Tax Bureau of the State Administration of Taxation, go through "I want to do tax" - > export tax rebate management" - >export tax refund (exemption) enterprise qualification information report" - export tax refund (exemption) filing", and select "** declaration" to enter the export tax refund (exemption) filing and declaration module.
2. Collect export tax refund (exemption) filing information
Click [Collect] to enter the information, and the declaration data will be generated after the information entry is saved.
Filling instructions: Tax refund authority: Click to select.
Enterprise type: According to the type of enterprise registration, select "domestic production enterprise" or "foreign-invested enterprise" for production enterprises, and "foreign trade (industry and trade) enterprise" for foreign trade enterprises.
Calculation method of tax refund: general taxpayers of foreign trade enterprises choose "tax exemption", and general taxpayers of production enterprises choose "tax exemption and tax refund".
Customs enterprises**: If they have "integrated multiple certificates" and do not separately issue the "Registration Certificate of Customs Declaration Units of the People's Republic of China", fill in the unified social credit**; If there is no "multi-certificate integration", fill in the customs registration code (10 digits) contained in the "Registration Certificate of Customs Declaration Units of the People's Republic of China". If the customs declaration unit has not been registered, this item shall not be filled.
Social Credit** Taxpayer Identification Number: If the "Business License" has been renewed, fill in the Unified Social Credit contained in the "Business License"**; If it has not been renewed, fill in the tax registration number contained in the Tax Registration Certificate.
Tax clerk's name, ID number and ** number: Fill in the name, ID number and ** number of the tax refund officer, and up to two tax clerks can be set up.
Zero-rated: Whether to provide zero-rated taxable services, except for enterprises that provide zero-rated taxable behaviors, please select "No" in the column of "whether it is zero-rated".
Taxable service**: If you select "Yes" for "Zero tax rate", select the corresponding ** in the taxable service**, and you can select more than one.
Enjoy preferential policies: according to the actual enjoyment of the enterprise, select one or more from "levy first and then refund", "levy and refund", "excess tax refund", and "other", and do not enjoy the preferential VAT policy.
Enterprise management type: According to the business type of enterprise tax refund, choose one or more from "domestic R&D institutions", "foreign-funded R&D institutions", "foreign-funded and ocean transportation ** companies", "production enterprises declaring water and electricity tax rebate business in special areas", "cigarette export enterprises entrusted by cigarette manufacturers to export self-produced cigarettes", "listed production enterprises", "paperless enterprises", "financial leasing", and "tax rebate at the port of departure".
3. Upload the submitted materials
Click [Data Upload] to upload and submit the materials as needed.
Submission of information:
4. Upload the declaration
Check the collected export tax refund (exemption) filing data, click [Declaration Upload], and officially declare the declaration data.
5. Print the declaration form**
Click [Declaration Form] on the far right to save the export tax refund (exemption) filing form to the local computer and print the report.
3. Inquire about the progress of the process
After the declaration is uploaded, you can query the review status and process information of the tax authorities in real time.
1. The [Review Status] column shows "Under Review", waiting for the tax authorities to accept the review.
2. The [Review Status] column shows "Read", and the [Review Information] shows "The declaration is successful, and the review process has been issued", which means that the data has been officially approved. Click [Notice of Tax Matters] to view the acceptance result of the tax authority.