For export tax rebates, foreign trade companies must pay attention to 4 time-limited nodes!

Export enterprises should pay special attention to the declaration procedures and the concept of time when handling export tax rebates to avoid losses. When processing export tax rebates, export enterprises should pay attention to the following four time limits:

“30 days”

After foreign trade enterprises purchase import and export goods, they should promptly request a special VAT invoice from the supplier, which is an anti-counterfeiting tax-controlled VAT invoice, and must go through the certification procedures within 30 days from the date of invoicing.

“90 days”

Foreign trade enterprises must go through the export tax rebate declaration procedures within 90 days from the date of export declaration of goods, and production enterprises must go through tax exemption and deduction declaration procedures within three months from the date of declaration of goods for export.

“180 days”

Export enterprises must provide the local competent tax refund department with the verification form of export foreign exchange receipts (except for forward foreign exchange receipts) within 180 days from the date of declaration of goods for export.

“3 months”

If the paper tax refund certificate for export goods of an export enterprise is missing or the contents are incorrectly filled in, and it can be re-issued or changed according to relevant regulations, the export enterprise may apply to the tax refund department for an extension of the tax refund (exemption) declaration for export goods within the declaration period. , the application can be extended for 3 months.

Tax classification of tax refund (exemption) for export goods

According to the current tax system, the tax rebates (exemptions) for my country’s export goods are value-added tax and consumption tax within the scope of turnover tax (also known as indirect tax).

The tax refund (exemption) for export goods is the value-added tax and consumption tax that have been paid in all aspects of domestic production and circulation of export goods.

Turnover tax generally refers to the so-called tax on items characterized by commodities. As far as my country’s current tax system is concerned, turnover tax includes value-added tax, business tax, consumption tax, land value-added tax, customs duties and some local industrial and commercial taxes.