1. Basic conditions for tax refund:

1. Obtain the corresponding input VAT special invoice;

2. Export declaration (obtain export declaration form);

3. The goods leave the country;

4. Financial confirmation of export revenue;

5. Receive the corresponding amount of foreign exchange;

Two: export tax refund process Trade tax refund process

1, general taxpayer qualification record;

2, handle import and export business record;

3. Open a foreign currency account;

4. Record of export tax refund and exemption;

5. Register the first VAT special invoice, and wait for up to 3 months for the tax bureau to receive the invoice audit information;(Use the special payment form of Customs import VAT to declare tax refund

Also need to handle the information query after 20 working days to receive the information);

6, customs logistics (obtain customs declaration and transport documents);

7. Find suppliers to issue and obtain input VAT special invoice;

8. Collect foreign exchange;

9, tax refund declaration (the first tax declaration to check the business site and financial accounting);

10. Approved by the tax bureau (suppliers may be sent to the middle);

11. Wait for the tax to arrive;

Tax refund time: The first tax refund will take 4-6 months to receive, and the second tax refund can only be submitted after the first tax refund reaches the formal audit stage

After the tax refund about 3-4 months to receive the tax refund;
 
Three: Precautions for export tax refund enterprises

(1) Production-oriented tax refund enterprises shall meet the standards for the identification of production-oriented enterprises by the Tax Bureau;

2, the purchase invoice of the trade tax refund enterprise and the declaration form (commodity name, specification, model, quantity, unit) must be consistent;Foreign trade enterprises export goods and domestic

The input invoices for the goods sold shall be issued separately;

3, must declare export in the name of the tax refund enterprise;

4, the amount of foreign exchange must be consistent with the currency and amount of the declaration amount;

5, record documents complete;

6, the transaction is real and legal;

7, before April 15 must complete the export data declaration of the previous year;

8, the export date of the customs declaration to confirm income;

9. Issue VAT general invoice to confirm export income, which is converted into RMB based on FOB price of the customs declaration and the exchange rate on the first working day of the export month;

10. The input tax corresponding to the export period of the trading enterprise is not allowed to be deducted in accordance with the provisions of the tax law in the input tax to be deducted in the VAT declaration form;

11, trade enterprises export customs declaration of the source of goods to be consistent with the supplier address;The source of goods with the highest tax rebate rate and other source of goods involving multi-ticket and multi-place purchases

Indicate in the remarks column;

12. The commodity name, quantity and weight of the export goods declaration shall be consistent with the export transport documents;

Iv. Enterprise Reference Document for Export tax refund (exemption)

1. Customs declaration form (clearance form);

2, port transport to foreign logistics documents (ocean bill of lading, land transport manifest, air waybill, railway waybill, express waybill, etc.);

3, the factory transport to the customs logistics documents (freight or agent freight and port miscellaneous charges);

4. Loading list or release slip;

5. Delivery note (joint stamped and signed by the supplier during delivery, joint stamped and signed by the agent after entrusted export sales)

6. Consignment export (agent contract and agent export goods certificate);

7, business contracts (procurement and sales and logistics contracts, involving commissioned processing needs to provide commissioned processing contracts);

8. Receipt invoice credit (purchase and logistics invoice credit);

9. Receipt and payment vouchers (purchase and logistics payment vouchers, sales collection vouchers);

10, general ledger, detailed ledger, purchase, sales, bank and other account vouchers;

11, registered business address valid lease certificate or venue use certificate or property ownership certificate, rent, utilities, management fees invoices;
 
5. Verification of the production tax refund filing process and the definition of production capacity standards

1, the business scope of production and processing;

2, the registered address has the corresponding product production line and production workers;

3, there must be a complete production process and production line of the corresponding product (the main link can not be outsourced processing);The corresponding equipment needs to have the purchase invoice;

4, production capacity and sales to match;

5. Production address (registered address) lease contract, utility bill invoice;

6, sound financial accounting (sales of goods and raw materials to maintain a reasonable proportion of the relationship, sound sales and inventory ledger, export and domestic sales separately set up accounting);