The foreign trade export tax rebate process can generally be divided into the following major steps:
Obtain foreign trade operation rights and customsImport and exportAfter obtaining the rights, enterprises must complete export tax rebate (exemption) registration.
Obtain customs declaration forms,A complete export agency agreement should be attached with:and other supporting documents, confirm and select invoices, and enter export tax rebate data for declaration.
After review by the tax authority, receive the tax rebate amount.
Accounting and financial processing.
Key considerations for the foreign trade export tax rebate process include the following points:
The export tax rebate declaration must be completed within 90 days from the date of customs declaration for the goods.
Special purchase invoices must be certified within 3 months from the date of issuance, and enterprises must select the tax rebate option on the selection platform, not the tax deduction option.
Export tax rebate data declaration must use designated software, and electronic information must be submitted to the national tax bureau in a timely manner.
Export income recognition should be calculated based on the FOB price andCustoms Declarationthe middle exchange rate published by the Peoples Bank of China on the first day of the invoice month.
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