On-site verification process for initial export tax rebates
The on-site verification process of the initial export tax rebate is roughly as follows:
Apply for a tax refundFirst of all, enterprises need to apply for tax rebates from the competent tax authorities after the export business occurs. During the application process, a series of materials need to be submitted, such as export goods lists, contracts, invoices and other export certification documents, as well as tax refund application forms and business registration certificates.
Declare a tax refund: The enterprise submits the tax refund application documents to the competent department and conducts tax refund verification. In the process of declaring tax refund, enterprises need to explain in detail the trade, transportation, payment and collection of goods, and provide corresponding supporting documents. At the same time, enterprises also need to communicate and negotiate with the competent authorities to ensure that the tax refund application is approved.
On-site verificationThe tax authorities will conduct on-site verification of the enterprise's export tax rebate application. The content of the verification includes the basic situation of the enterprise, the production and operation sites, equipment, personnel and other operating conditions, as well as the financial system of the enterprise and the filing of documents for export goods. Enterprises need to prepare all relevant documents as required, such as business licenses, tax registration certificates, export contracts, invoices, etc., for verification by the tax authorities.
Review and approvalThe tax authorities will review and approve the tax refund application of the enterprise according to the verification results. If the application of the enterprise meets the relevant regulations and requirements, the tax authority will approve the application for tax refund and verify the refund amount.
Tax refunds are issuedFinally, the tax authorities will release the approved tax refund to the enterprise. Businesses need to check the tax refund and ensure the accuracy and compliance of the tax refund.
It is recommended that enterprises find senior accountants who are proficient in foreign trade taxation and familiar with the export tax rebate process to operate export tax rebates. Senior foreign trade accountants understand the specific tax refund policies and requirements, so as to successfully complete the tax refund procedures.