How To Make Export Rebates Well

1. Diligent study

Accelerating the pace of entry into WTO

Tax personnel should know the functions of the tax refund software well, so that they can skillfully declare and ensure that the tax returns are ensured.

2, self discipline

It emphasizes that it is lawful to operate, standardize operation, and eliminate the abnormal business, such as "self abuse", "vote changing ticket" and so on, so as to prevent cheating.

It is not easy to get involved in high-risk areas and high-risk businesses, and try not to do business involving sensitive areas or sensitive commodities.

If you want to do so, the supplier must be honest and reliable, and the tax department can check the fraud and tax evasion before purchase. The value added tax should be withheld temporarily until the tax is returned.

First, ask the tax refund department to develop new products or purchase in new areas and understand each other's situation in detail.

3, diligent contact

To straighten out the relationship with customs, taxation and other relevant departments, strengthen communication, expand the scope of cooperation, regularly report on the situation encountered in the tax rebate work, and listen to the feedback information of tax rebates, so that the problems encountered can be helped by policy guidance and specific operation, and create a relatively relaxed external environment for the successful export tax rebates of enterprises.

Enterprise tax personnel often check the customs information according to the tax refund office, avoid withdrawal after reporting, and delay the time due to information reasons.

4. Diligence collection

In order to effectively grasp the recovery of tax rebate documents and prevent the loss of documents, we should make good preparations for the preparation of tax rebates in advance.

Do you accept the remarks number?

business

For export

Customs declaration (received)

Verification form (received)

Special payment book (received)

VAT tickets (received)

Tax refund

Invoice number

Through the above table, we must catch up with each other (especially the documents that are about to reach the deadline for liquidation), and find out the problems in time.

In order to ensure that the tax rebate documents should be put in place as soon as possible according to the above table, enterprises should formulate a detailed management method for export drawback documents, and strictly regulate the duties and powers of the responsible departments (people), such as business, storage, pportation, finance, documents, etc., and the time limit for the pfer process of tax refund documents, rewards and punishments, etc., so as to make them work together and cooperate to form an organic whole of collaborative tax rebate and improve efficiency.

It must be pointed out that if an export enterprise entrustment a foreign customs broker or a shipping agent to declare and pport the goods, it is generally not to default on the insurance premium, so as to avoid the cancellation of the cancellation list.

5, diligently write off

The verification of foreign exchange earnings plays an important role in accelerating the progress of export and tax rebate. The verification staff of export enterprises should be fixed and specialized, and be familiar with the declaration and verification of import and export trade.

Every time the foreign exchange is collected, the write off staff should timely write off the cancellation and write off the overdue cancellation work in the daily verification business, so as to prevent the generation of overdue cancellation and raise the rate of verification and the rate of delivery.

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6. Diligent audit

All relevant departments of the enterprise should examine the inspection documents carefully and carefully before obtaining tax rebates.

The tax rebate union must have the declaration number, and the approval number should be consistent with the corresponding verification number. It is complete, accurate, intact, and has the inspection certificate and the personnel handling chapter of the port customs.

The single tax rebate Union should have the write off number, declaration number and export status and cover the chapter on cancellation by the safe.

We must strictly examine the contents of VAT invoices and special payment books in strict accordance with the tax law and relevant documents, and we shall not be allowed to issue non-standard and false invoices so as to ensure their validity.

In the examination of the "two single and two votes", there is no way to consult the tax refund department quickly. There are doubts and problems that should be explained and returned.

Because the tax refund customs information pmission is slow, generally after the declaration of export 2 months or so before the tax rebate department, so the problem of "two single two votes" should try to solve this period of time, do not delay the declaration of tax rebates.

7, diligence declaration inquiry

The chief accountant will collect all the "two single and two votes" collected after the tax rebate is complete.

In the electronic declaration software, the purchase details and declaration tax rebate details will be entered one by one.

Attention should be paid when entering:

It is necessary to focus on one declaration and not mix with the normal declaration to affect the tax refund.

Before the declaration, we should check the customs information with the tax refund office, no information is not reported, and the entry should be standardized, so as to avoid the repeated delay of the withdrawal of the time;

Long term foreign exchange receipts should be declared separately.

The name on the declaration form should be consistent with the name of the value-added tax ticket, the quantity of the commodity and the unit of measurement. If there is any discrepancy, the unit of measurement disclosed in the microcomputer will be entered.

If the local tax refund Department has special provisions, it should be handled according to its regulations.

After entering, after checking and printing, the forms and floppy disks need to be printed and generated, and the tax rebates will be returned to the tax rebates. After rechecking, they will be uniformly numbered and declare the export tax rebate formally.

The tax rebate organizer should inquire about the tax rebate index in the bank or tax refund office about 20 days after reporting the tax refund information, declare whether the tax rebate has been returned in full, and whether the letter is answered.

We must know what we know and try to catch up with the tax rebate.