The specific process of export declaration and tax refund for foreign trade agents is:
1.Export enterprises must open basic accounts, accounts to be approved and US dollar accounts。
2.An export enterprise of foreign trade must register its register with the foreign exchange Bureau。(For enquiries on SAFE's website)
3.The export declaration form will be obtained about 45 days after the customs declaration form leaves the station, and submitted to the electronic port, and download the customs declaration information。
4.After obtaining the information of the customs declaration pre-record, it is best to re-open the special VAT invoice for purchases, because the obtained VAT special invoice must be consistent with the information on the customs declaration, and pass the deduction certificate system。
5.If there is a bank income declaration form (with the declaration serial number) to collect the payment and settle the exchange, there is a special VAT invoice。Ticket certified and passed, with self-made export invoice。发票，Downloadable export invoice information is available，There are accounting vouchers for export revenue that has been recorded and accounting vouchers for cost that has been carried forward，You can enter the export tax refund management software for pre-declaration (import export invoice information and input operation)，The pre-declaration information will be made into a U disk file to the State Administration of Taxation export tax refund Department。
6.After the advance declaration is passed, the feedback information is returned for processing, if there is no problem, it is converted to a formal declaration, submit a report, make a u disk file for formal declaration, and formally declare to the tax refund Department of the State Taxation Bureau。After successful application, you can receive export tax refund within two to three months。Part of the transfer cost is not refunded。
Tax refund should pay attention to the matters are: must be fully clear documents，Payment must be collected in full (special provisions are required in special cases)，Such as letter of credit)，The name, specification, quantity and unit on the special VAT invoice obtained from the purchase must be consistent with the information on the customs declaration form，If the units are inconsistent，Also need to indicate in the customs declaration;The special VAT input tax invoice must be consistent with the information on the customs declaration form，Otherwise, there is no tax refund.。