Relevant Documents For Export Tax Rebates

Export tax rebate related documents

Re export declaration form

　　出口企业遗失出口货物 报关单 ( 出口退税 联)需向 海关 申请补办的，可在货物出口之日起6个月内凭主管退税部门出具的《补办出口货物 报关单 证明》向 海关申请补办。

When applying for a certificate for the declaration of export goods, the exporters shall submit the following certificate information to the competent tax refund department when applying for the certificate of export declaration.

(1) the report on the application for issuance (certificate of re export declaration);

(2) declaration of export goods (other items not lost).

3. Verification of export receipts (export tax rebate);

Export invoice;

(c) other information required by the competent tax rebate authority.

The report on application for issuance (certificate of re export declaration) has been issued through the declaration system of export tax rebates for production enterprises.

Examination and verification of certificate of re export declaration

　　退税部门在接到生产企业申请《补办出口货物报关单》的申请资料后，须人工审核其所提供的资料是否真实、完整，《关于申请出具(补办出口报关单证明)的报告》的相关内容是否与所提供纸制凭证上的内容一致、是否与所提供申报软盘中的内容一致。

Computer audit of electronic data declared by enterprises:

Whether the declaration declaration for export goods has been applied for export tax rebates;

Whether the declaration documents for export goods that have been applied for reprocessing have been applied for repmission or not, and if they are returned, they need to be re signed on the declaration forms.

The electronic data content of the customs declaration form for export goods is identical with the electronic information content of the customs declaration form.

　　经审核，发现申请补办的出口货物报关单已申请办理过出口退税、没有海关提供电子信息或电子信息内容不一致的，退税部门不予提交出具环节。只有审核环节通过后方可提交出具环节。

Issuance of certificate of re export declaration

　　经审核无误后，退税部门方可出具《补办出口货物报关单证明》。该证明可通过”生产企业出口退税审核系统”产生，一式三联，分别为海关存查联(仅此联签章)、税务机关存查联、企业留存联。

Reissue of verification receipt

　　生产企业遗失出口收汇 核销单 (出口退税专用联)，需向主管外汇管理局申请补办的，可凭主管退税部门出具的《补办出口收汇核销单证明》，向外汇管理局申请补办。

When applying for a certificate for verification of export receipts, the exporters shall apply for the certificate of verification of export receipts when they apply to the competent tax refund department.

(1) the report on application for issuance (certificate for verification of export receipts);

2. Declaration of export goods (special tax refund for export);

Export invoice;

Other information required by the tax rebate department.

The report on application for issuance (certificate for verification of export export receipts) has been produced through the export tax rebate declaration system of production enterprises, and the floppy disk produced is reported.

Verification of the certificate for verification of export export receipts

　　退税部门在接到生产企业申请《补办出口收汇核销单》的申请资料后，须人工审核其所提供的资料是否真实、完整，《关于申请出具(补办出口收汇核销单证明)的报告》的相关内容是否与所提供纸制凭证上的内容一致、是否与所提供申报软盘中的内容一致。

Computer audit of electronic data declared by enterprises:

Whether the enterprise's application for re export verification has been applied for export tax refund.

Whether the electronic data collected from the enterprise's application for re export verification is identical with the electronic information content of the export verification receipt.

　　经审核，发现申请补办的出口收汇核销单已申请办理过出口退税、没有收汇核销单电子信息或电子信息内容不一致的，退税部门不予提交出具环节。只有审核环节通过后方可提交出具环节。

Issuance of the certificate for verification of export export receipts

　　经审核无误后，退税部门方可出具《补办出口收汇核销单证明》。该证明可通过”生产企业出口退税审核系统”产生，一式三联，分别为外汇管理局存查联(仅此联签章)、税务机关存查联、企业留存联。

Proof of no refund for agent export

　　委托代理出口的生产企业由于遗失受托方(外贸企业)主管退税机关出具的《代理出口货物证明》后，就不能申报办理委托出口货物的退(免)税，须到受托方主管退税机关申请补办。受托企业在向其主管退税机关申请补办时，需提供由委托方主管退税部门出具的《代理出口未退税证明》，受托方主管退税机关方可重新补办《代理出口货物证明》。

Application for certificate of non tax refund for agent export

When the principal (production enterprise) applies to the tax refund Department of its supervisor to apply for the certificate of agent's export tax refund, it shall submit the following credential information for application:

(1) the report on the application (the certificate of no tax refund for the export of the agent);

(2) the export duty declaration (export tax rebate) has been stamped with the stamp issued by the trustee's tax rebate authority.

(3) verification of export receipts (special tax refund for export rebates);

A copy and photocopy of the agent's export agreement (contract);

Other information required by the tax rebate department.

The report on the application for export (the certificate of export tax refund) has been issued through the export tax rebate declaration system of production enterprises, and the floppy disk produced has been reported.

Verification of "certificate of non tax refund for agent export"

　　主管退税机关在接到生产企业代理出口未退税证明的申请资料后，首先审核其所提供的资料是否真实、完整，《关于申请出具(代理出口未退税证明)的报告》的相关内容是否与所提供纸制凭证上的内容一致、是否与所提供申报软盘中的内容一致。

Computer audit of electronic data declared by enterprises:

Whether the application for re export agent has been applied for export tax refund.

The company's application for re export agent proves that the electronic data are consistent with the electronic information of the agency's export certificate issued by the National Bureau.

　　经审核，发现申请补办代理出口证明已办理过出口退税、没有国家局提供的电子信息或电子信息内容不一致的，退税部门不予提交出具环节。只有审核环节通过后方可提交出具环节。

Issue of "certificate of non tax refund for agent export"

　　经审核无误后，退税部门出具环节方可出具《补办出口收汇核销单证明》。该证明可通过”生产企业出口退税审核系统”产生，一式三联，分别为受托方(外贸企业)退税机关存查联(仅此联签章)、税务机关存查联、企业留存联。

Export tax return has been completed, tax certificate.

　　出口企业因各种原因货物报关实际离境出口后，发生退关退运情况，出口货物因故退运时，出口货物发货人应先到外汇管理局办理出口货物出口收汇核销单注销手续。外汇管理局应给出口货物发货人出具证明，出口货物发货人持证明和原海关出具的专为出口收汇核销用的报关单向海关办理退运货物的报关手续。退运货物如属出口退税货物，出口货物发货人还应向海关交验审批主管退税部门出具的《出口货物退运已办结税务证明》，凭以办理退运手续。

　　如果企业退运的货物未向退税部门正式申报过退税，出口货物报关单(出口退税专用联)还没有报给退税部门，则企业在次月申报出口退税时不必冲减出口收入，退税部门审核通过后可提交出具环节。直接出具《出口货物退运已办结税务证明》。

　　如果企业退运的货物已向退税部门正式申报过退税，无论是否审批，企业均应在下期用红字(或负数)冲减出口收入，并冲减下期不得免征和抵扣税款，不需补税。

　　如果企业退运的货物属以前年度出口的，则不得冲减下期出口收入，不得冲减下期不得免征和抵扣税款，补缴原 免抵退税 款(缴入中央金库)，在”以前年度损益调整”中