1. Do companies that have acquired the right to operate import and export of foreign economic relations must apply for tax refund registration?

A: Yes, according to the document of Guoshuifa [2002] No. 11 stipulation: An enterprise shall apply for tax rebate registration within 30 days after obtaining the foreign trade economic and trade import and export operation right.

According to the document of Guoshuifa [2005] No. 51, production enterprises that do not have the right to export operations entrust other enterprises to export their own products or deem them as self-produced goods to hold relevant information within 30 days of the date of signing up for the registration and the agency export agreement. Handle export tax rebate registration.

2. How to apply for tax refund registration?

A: (1) A copy of the “Exclusive Export Tax Relief (Exemption) Recognition Form” completed and affixed with an official seal and legal person's seal.

(2) The "Details of the Measures for the Administration of Confirmation of Export Tax Refunds by Tax Authorities" issued by the State Administration of Taxation (for foreign trade companies without production capacity, this is not required).

(3) Original and one copy of "Organization Code Certificate" issued by the Technical Supervision Bureau.

(4) Original and one copy of the "Corporate Legal Person Business License (copy)" or "Business License" issued by the Bureau of Industry and Commerce.

(5) Original and one copy of the "Registration Certificate" (copy) issued by the State Taxation Bureau.

(6) Original and one copy of the “VAT General Taxpayer Certificate” or “General Taxpayer's Application for Approval Form” issued by the State Tax Bureau (not required for small-scale taxpayers).

(7) The original and one copy of the "Customs Registration Certificate" issued by the Customs declaration unit (this is not necessary for handling temporary tax refund certification).

(8) Original and a copy of the “Registration Form for the Registration of Foreign Trade Operators” issued by the Bureau of Foreign Trade and Economic Cooperation (foreign-invested enterprises may not have this form, but they should provide the “Certificate of Approval”).

(9) The original and one copy of the RMB basic account of Bank Account Opening issued by the People's Bank of China.

Explanation: The above information should be bound in the above order, and the copy shall be A4 paper format. In addition, if a production enterprise that does not have export business qualifications applies for a temporary refund (exemption) tax certification, it shall also provide an original export agency agreement and a copy, but it is not necessary to provide information on items 7 and 8.

3. Before the registration of tax refunds, the export business took place. Can you enjoy the export tax rebate policy?

A: According to Guoshuifa [2006] No. 102 stipulation: If an export company has already exported goods before handling the certification formalities, the tax refund can be approved in accordance with regulations when the tax refund is declared within the export tax refund reporting period; The tax authority must be regarded as domestic sales to be taxed.

4. For export enterprises, how many years should the relevant information on export tax rebates be kept?

Answer: According to the document of the State Administration of Taxation [2005] No. 51, the tax refund-related data should be kept for 10 years.

5. Export declaration form is CIF price, there is no FOB price, what should I do?

A: FOB price = CIF price - freight - premium, and export declarations have FOB price.

6. If there are special reasons why it is impossible to collect the documents as scheduled, must they be treated as domestic sales? Can you go to the Office for proper extension?

Answer: (1) According to the provisions of the document of the State Administration of Taxation [2004] No. 113, the special reasons for deferred notification:

<1> Due to force majeure, it is impossible to obtain export refund (exempt) documents or declare refund (exempt) taxes within the prescribed time limit;

<2> Due to the use of special declaration methods such as centralized customs declaration, etc., it is not possible to obtain export refund (exemption) tax certificates within the prescribed time limit;

<3> Others are unable to obtain export refund (exemption) tax documents within the prescribed time limit due to special management methods. 

If an export company has one of the above circumstances, it shall submit an application for written deferred notification to the tax authority within the prescribed time limit, be approved by the tax authorities at or above the prefecture level (including prefecture-level cities), and apply for refund (exempt) tax within the time limit of the approval. .

(II)Guo Shui Fa [2004] No.64 Document stipulates that: If there are special reasons for overdue declaration, the tax authorities at the prefecture level or above may approve the application and may postpone the application; otherwise, the refund (exemption) tax declaration of the business will no longer be accepted. Its taxation department should treat the domestic sales of goods as taxable.

If the paper export tax refund certificate is lost or the content is incorrectly filled out, the export company may, within the prescribed reporting period, file an extension of the export tax refund (exemption) tax declaration with the tax refund authority within the prescribed reporting period. After the application is approved, the application can be postponed for 3 months.

(3) The necessary information for deferred declarations: application for customs declaration, value-added tax invoices, export invoices, and postponements (applications must be made at the request of the Office, with official seals, signatures or seals of legal entities).

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