1、 General procedures for export tax refund registration:

 

1. Submission of relevant certificates for inspection and receipt of registration form

 

The enterprise shall, within 30 days after obtaining the documents from the relevant departments approving its export product business and the industrial and commercial registration certificate issued by the administrative department for industry and commerce, go through the tax refund registration for the export enterprise.

 

2. Declaration and acceptance of tax refund registration

 

After receiving the "Tax Refund Registration Form for Export Enterprises", the enterprise shall fill in the form in accordance with the registration form and relevant requirements. After affixing the official seal of the enterprise and the seal of the relevant personnel, the form shall be submitted to the tax authority together with the approval documents for the right to operate export products, the industrial and commercial registration certificate and other supporting materials. The tax authority shall accept the registration once it is verified to be correct.

 

3. Fill in and issue the export tax refund registration certificate

 

After receiving the formal application from the enterprise, the tax authority shall verify and issue it to the enterprise the "Registration Certificate of Export Tax Refund"

 

4. Change or cancellation of export tax refund registration

 

When the enterprise's operating conditions change or some tax refund policies change, the tax refund registration shall be changed or cancelled according to actual needs.

 

2、 Supplementary materials for export tax refund

 

1. Customs declaration. A customs declaration is a document filled in by an import and export enterprise to go through declaration formalities with the customs when the goods are imported or exported, so that the customs can check and release them.

 

2. Export sales invoice. This is the document filled and issued by the export enterprise according to the sales contract signed with the export buyer. It is the main voucher for foreign investors to purchase goods, and also the basis for the accounting department of the export enterprise to account for the sales revenue of export products.

 

3. Purchase invoice. The purpose of providing purchase invoices is to determine the supplier, product name, UoM, quantity and whether it is the sales price of the manufacturer of export products, so as to divide, calculate and determine their purchase costs.

 

4. Exchange settlement memo or exchange collection notice.

 

5. For products directly exported or consigned to be exported by the manufacturer, if the settlement is CIF, the export goods waybill and export insurance policy shall be attached.

 

6. Enterprises with the business of processing re exported products with imported materials shall also submit to the tax authorities the contract number and date of imported materials and components, the name and quantity of imported materials and components, the name of re exported products, the amount of cost of imported materials and the amount of taxes actually paid.

 

7. Product tax certificate.

 

8. Verification certificate of export proceeds.

 

9. Other materials related to export tax rebate.