出口退税业务简介（Introduction of export tax refund service）.docVIP

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出口退税业务简介（Introduction of export tax refund service）.doc

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出口退税业务简介（Introduction of export tax refund service）

出口退税业务简介（Introduction of export tax refund service） Introduction to export tax rebate business (from IRS) Brief introduction of export drawback business Section I Export goods Refund (exemption) of goods range I. Necessary conditions for the refund (exemption) of export goods: 1, Export goods Refund (exemption) tax, especially on the export of goods VAT and consumption tax refund or exemption; 2. Export goods must be declared and departed; 3, in the financial management of export sales account; 4, foreign exchange and has been written off the external administration. (except special Provisions) Section II Determination of refund (exemption) tax on export goods In accordance with the provisions of the foreign trade business activities of legal persons, other organizations and individuals, in accordance with the Foreign Trade Law and foreign trade operators record registration measures, the provisions of the record registration, the Foreign Trade operator record Registration form, the business license, the tax registration certificate, the Bank basic account number and the customs import and export enterprise code and so on should be held within 30th, to complete the Export goods refund (Exemption) tax determination form, To the local competent tax authorities for export tax refund to handle export goods refund (Exemption) tax determination procedures. For export goods Refund (Exemption) tax confirmation procedures after the export of goods can be handled according to the provisions of tax refund (exemption). I. Identifying the required information: 1. Original and photocopy of the registration form for foreign trade operators A4 2. The tax registration of the IRS is attached to the original and photocopy A4 3, VAT general taxpayer reply original and photocopy A4 4, the Customs Import and export enterprise code certificate original and the copy A4 5, Industrial and commercial business license attached to the original and copy A4 6. Bank Basic account number this origi