1, registration form of relevant certificates.

The enterprise shall, within 30 days after obtaining the approval documents of relevant departments and the industrial and commercial registration certificate issued by the administrative department for industry and commerce, handle the tax refund registration of export enterprises.

2. Declaration and acceptance of tax refund registration

After receiving the Registration Form for Tax Refund of Export Enterprises, the enterprise shall fill in it according to the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authorities together with the approval documents for the right to operate export products, industrial and commercial registration certificates and other supporting materials. After verification by the tax authorities, the registration shall be accepted.

3, fill in the export tax rebate registration certificate

After receiving the formal application of the enterprise, the tax authorities will issue it to the enterprise for "export tax refund registration" after examination and approval according to the prescribed procedures.

4. Change or cancellation of export tax refund registration

When the business conditions of the enterprise change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs.

Second, the application conditions

1. Need to engage in export products business, which is the most basic condition for enterprises to apply for export tax refund registration.

2, must hold a business license issued by the administrative department for Industry and commerce. Business license is the abbreviation of business license of enterprise as a legal person, and it is the proof that an enterprise or organization has obtained business qualification according to law.

3. It must be an enterprise that implements independent economic accounting, has legal personality, has a complete accounting system, independently prepares financial revenue and expenditure plans and capital balance sheets, opens an independent account in a bank, and can handle foreign purchase and sale business and payment and settlement.

At the same time, enterprises that do not meet the above conditions generally do not apply for tax refund registration for export enterprises.

Three. Information requirements

1, special tax payment book (export goods) and tax payment split sheet for tax export goods;

2. VAT invoice deduction;

3, export invoices for export goods;

4, export commodity sales ledger;

5, export verification form (export tax rebate);

6. People's Republic of China (PRC) customs declaration form for export goods (special seal for export tax refund);

7, export goods tax rebate summary declaration, export tax rebate purchase certificate declaration, export goods tax rebate declaration;

8. Pre-trial doubt feedback form;

9. Other materials required by the tax authorities.

Extended data

Calculation of refundable value-added tax on export goods of foreign trade enterprises in general trade

The calculation of export value-added tax of foreign trade enterprises should be based on the input amount and tax refund rate indicated on the special invoice for purchasing export value-added tax. After the implementation of the electronic management of export tax refund (exemption), there are two specific calculation methods for the VAT refund of export goods of foreign trade enterprises.

First, the single ticket corresponding method

The so-called single-ticket correspondence method refers to the complete declaration of purchase data and export data within the correlation number of export and purchase, the weighted average of purchase data, the reasonable distribution of the number occupied by each export, and the calculation of the actual tax refund for each export. It is a basic tax refund method set up in the online audit system of the second phase of export tax refund.

In a customs declaration form with the same commodity code with the associated number, the purchased quantity and the exported quantity should be completely consistent, and the purchase should be made. The export is unbalanced. If each batch of goods is exported in batches, a customs declaration form for each batch of goods shall be issued to the competent tax authorities. Its basic formula is as follows:

Tax Refund Amount = Foreign Trade Purchase Amount excluding VAT * Tax Refund Rate

Or = quantity of exported goods * weighted average unit price * tax rebate rate

At present, there are four corresponding export and procurement methods: one export and one procurement, two export and one procurement, three export and one procurement, and four export and import.

Baidu encyclopedia-export tax rebate process