How to deal with customs declaration of export tax

1.exportFor enterprises should be in the goodsexportLoading of the goods after the customs formalities, transport to the customs to apply for the customs clearanceexportThe tax refund declaration form (yellow) of the goods.exportThe goods in the port customs directlyexportThe customs formalities, the enterprises in the port.exportAfter the customs clearance for the goods in the mainland transit to port customsexportIn, the mainland customs after receiving the notice of receipt of port customs transit, ability to deal withexportTax refund declaration of goods.The customs according to the actualexportThe number of goods, price, etcexportGoods for customs declaration, and charge fee by the regulation.Issued by the customsexportTax refund declaration form for goods: loadingexportThe transport of the goods, as of the date of the customs formalities to the customs clearance of the goods as of the date of six months.

2. To deal withexportRebates must beexportThe goods after actual departure, therefore, the depositexportRegulation warehouseexportCargo going to stay to extract the warehouse after loading and transport from leaving the country, the customs will issueexportThe goods drawback with customs declaration.Deposited by way of transitexportRegulation warehouse the goods, the enterprise should be after the cargo transport departure, apply to the situation to the customs to deal withexportTax refund declaration of goods.

Extract 3.exportBonded warehouse goods for deep processing of products sold to domestic enterprises or joint venturesexport, the relevant provisions of the customs according to the transaction processing of, will not be signedexportTax refund declaration of goods.

4. Lost enterprises issued by the customsexportGoods tax refund declaration form can fill, fill do since the timeexportGoods in the customsexportWithin 6 months from the date of the regulation formalities.Fill do, should look to the head of the enterpriseexport(city) state tax bureau to apply for tax refund, the tax authorities after verificationexportAfter goods indeed did not deal with refund, issue the report about the proof of the application, fill do customs declaration issued by ".After enterprise get the report, should go toexportThe goods the original issued by the customs to go through the formalities for customs declaration.The customs the report BuQianexportTax refund declaration of goods.

5. The enterprise to carry out the feed processing businessexportThe goods is dealt withexportTax rebates, must hold the competent departments of foreign trade and economic cooperation, approval documents to send at the firstexportRefund of tax department audit signature, the tax authorities that weaves registration copy and will be retained for future reference.The customs have a headexportRefund tax department approval documents of the competent foreign trade department, with the seal of to deal withexportThe event "registration handbook".Enterprise is unable to fulfill feed processing contract, need to hold the original "registration handbook" or the customs to prove to the competent tax departments to handle the cancellation procedures.

6. Foreign-funded enterprises shall applyexportGoods drawback, according to the law of the People's Republic of China on VAT provisional regulations and relevant provisions of the state council, after January 1, 1994 for industry and commerce registration of foreign-funded enterprisesexportThe goods, in line with theexportThe measures for the administration of tax refund (exemption) of goods in the customsexportAfter formalities, can apply for to deal withexportThe goods tax refund declaration chapter.

7.exportGoods under special circumstances shut out or return, such as the customs have been issuedexportGoods tax refund declaration, customs clearance to deliver vacant possession of the customs declaration form back to the customs;Such as enterprise to pay state tax bureau to handle the tax refund formalities, should apply to the tax bureau"exportGoods shipped already duty exemption certificate ", when handling the shut out or occurrences of customs declaration with the customs declaration, such as the customs didn't grant for shut out or tools.

Of 8.exportEnterprise illegal defraud tax refund, by the customs and tax authorities according to the relevant provisions of the processing respectively.

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