Importance and Precautions of Export Tax Rebate Goods Record - keeping Documents

Export DrawbackGoods filing documents are key inspection content for tax authorities, primarily used to verify the compliance of export operations and combat illegal activities such as fraudulent export tax rebates. Among these, domestic transport invoices as critical components of filing documents are oftenforeign tradeoverlooked by enterprises. This article highlights the importance of filing documents and how to properly handle domestic transport invoices in practice to ensure smooth export tax rebate operations.

Importance of export tax rebate goods filing documents: These documents serve as key inspection content for tax authorities, mainly used to verify export operation compliance and combat fraudulent export tax rebates. The filed documents and invoices serve as proof of export goods flow, reconstructing the logistics of export operations.

Handling domestic transport invoices: Domestic transport invoices are critical components of filing documents but are sometimes neglected by foreign trade enterprises. If suppliers are responsible for transporting goods to ports or terminals, foreign trade enterprises dont need to prepare domestic transport invoices. However, if enterprises handle domestic transport themselves, they must prepare these invoices. Some companies, due to using irregular transport providers or tax avoidance motives, fail to provide domestic transport invoices, potentially converting tax-rebate-eligible goods into tax-exempt-but-non-rebate goods, causing significant losses.

Key considerations: When arranging domestic transport for export goods, foreign trade enterprises should collaborate with正规transport companies to obtain transport invoices. If freight forwarders provide end-to-end export services, domestic transport fees should be itemized separately on invoices. Enterprises must prioritize filing document preparation to ensure smooth export tax rebate operations.