第十六章 出口收汇核销和退税.ppt

Chapter 16 cancellation of export exchange settlement after verification and export refund First, apply for verifying and writing-off instrument 1、when applying for verifying and writing-off instrument, we should present the approval certificates proving that the company operates export business and has the right to engage in foreign trade、certificates of approval and business license or the copy of notification, and the foreign exchange department will help the company training its personnel and 颁发,. The company applies for verifying and writing-off instrument according to its export plan and quantity. 2、the number of verifying and writing-off instrument cannot exceed the amount needed in 4 months Second, utilization of verifying and writing-off instrument Except those approved projects, we should present the verifying and writing-off instrument to the customs office, and declare customs according to customs declaration with the number of the verifying and writing-off instrument. The customs will seal the two documents after detailed examination. Concept of export refund To help export companies reduce cost、strengthen their capacity of competition, and encourage export, the domestic tax authority returns the collected domestic tax to companies. registration of export refund Those companies with power to engage in import and export business, or those with independent economy accounting should fill in the registration form, and apply to the local tax authority for registration. refund appraisal of export commodities Those export companies should fill in the refund appraisal form, and apply to the tax authority for sanction. If there are alterations in the company’s characteristics、operation mode and products, the company should apply for revised refund appraisal in 30 days. if the tax authority adjusts the categories of taxes、tax items or tax rate, companies also should apply for revised refund appraisal in 30 days. 娑喊峷酏嗡闳嬮嚓鐪偑萛俩唭艩屇蕥輡訲珦楊瞘邑銤胙舮虛蔌齳奘籟嬆熤涫沉椢渾椢