proxy objects: engaged in export production and business taxpayers, taxpayers who export sales to foreign trade enterprises, schools, welfare enterprises, as well as for other special situations such as the collection of an additional error to consult should be tax rebate for taxpayers.

proxy: production of export goods, the sale of goods for export to foreign trade enterprises, as well as schools, welfare enterprises producing and selling the product, for the payment of taxes, by distinguishing among differing cases respectively applicable export tax exemptions, to seek back taxes, export “ exemption, offset and return ” tax return tax exemption, as well as corresponding to the relevant certificate of registration ; After the advance payment of tax rebates, income tax calculation and payment of more tax rebates, levying false positives would be imposed, such as canceling.

agent:

1, export tax, must have been identified for value added tax general taxpayer, and export of goods must be in addition to crude oil, sugar, foreign aid, national ban on export of goods other than goods exports, to back or value for export tax rebates, tax breaks, the first “ arrived in fall ” approaches. Fall is required to handle tax registration.

2, school, welfare enterprises must obtain approval documents of the educational sector, civil sector and approved by the internal revenue service, apply “ to seek the back ” approach.

3, other rebates, must actually occur by levying, Miss levy, all supporting information available.

information:

1 and refund registration

(1) industrial and commercial business license (copy) original and copy of the;

(2) copy of the tax registration certificate (with “ value added tax general taxpayer ” seal) original and copy of the;

(3) approved by the Ministry of foreign trade and economic cooperation and its authorized units of original and copy of import and export permits (domestic enterprises need);

(4) original and copy of ID card of legal persons (domestic enterprises need);

(5) value added tax general taxpayer qualification certificate copy (foreign companies need);

(6) on December 31, 1993, for industrial and commercial registration of enterprises with foreign investments on the new production project registration of tax rebates, also submitted to the approval of the provincial State Taxation Bureau of export tax rebate policies copies of approval documents (foreign companies need);

(7) other information requested by the tax authorities.

2, general trade export declaration tax rebate

(1) VAT invoices for goods purchased or free text invoice, as well as the accounts (dedicated for exported goods) payment book or the export of goods duty-split single.

(2) export invoice

(3) and write-off of export proceeds or expired collection certificates

(4) and write-off of export proceeds or long term collection certificates

(5) to principal-agent exports goods, should also be provided of the agent exports the goods to prove

(6) to processed goods should be included of the processed export goods declaration form

(7) feed processing and re-export goods business enterprises, should also be provided of the feed application form for processing trade

(8) associated with tax rebates and other information.

3, and “ exemption, offset and return ” returns

A monthly report:

(1) of the exemption, offset and return returns monthly returns

(2) chapters covered customs inspection of export goods declaration (export tax rebate special) original;

(3) confirmed by the management of export Exchange verification form (export tax rebate special) original;

(4) Special invoices for export enterprises exported goods;

(5) by the tax authorities and with views of the VAT tax return copies of;

(6) copy of business of the value added tax payable schedule;

(7) copy of business sales breakdown;

enterprises processing imported materials and re-export trade, should also submit the following information to:

(8) of the feed application form for processing trade, as the tax rebate schedule to return in four;

(9) import goods declaration copy of;

(10) copies of invoices of imported goods;

(11) copy of the accounting of imported materials and parts breakdown;

(12) the imported materials verification account;

enterprises commissioned export agent should also submit the following information to:

(13), the agent of export proof of original;

(14), export agent agreements (contracts) copies of original;

(15) fiduciary agent exports the goods and other cargo declaration export, the principal must be provided to the trustee by the competent tax rebate tax authorities after the signing of export goods declaration (export tax rebate special), and write-off of export proceeds (export tax rebate special) copies.

B quarterly declarations:

(1) of the application form for exemption, offset and return report for the second quarter.

(2), County (district)-level tax administrations signed audit opinion of the month this season of the exemption, offset and return return (monthly returns)

(3) this season, such as taxes, taxes also provide tax authorities audit stamp “ tax payment ” copy;

(4) monthly report should provide the tax rebate voucher;

(5) other information requested by the tax authorities.

C information:

(1), the Guangdong provincial foreign-funded enterprises exported goods exemption, offset and back of clearing tables in four;

(2), the Guangdong provincial foreign-funded enterprises exported goods from, arrive, withdrawal and liquidation documents of the non-aligned and do not reply form a quadruple;

(3) other information requested by the tax authorities.

　　4、“先征后退”申报资料

(1) of the application form for refund after collection

(2) VAT tax special Bill of payment of

(3) business tax rebate vouchers, as well as feed processing and re-export, principal-agent information to be provided by the export tax rebates, with the introduction of “ exemption, offset and return ” approach provides the same;

(4) other information requested by the tax authorities.

5, handle income refund procedures

(1) the refund of income (applications) of the book

(2) tax declarations and certificates

(3) back taxes owned enterprises financial information

(4) in accordance with different tax rebate project, other materials requested by the tax authorities.

receiving Department and program:

1, fall related tax exempt certificate approval, enterprise application → base station receive audit signature → approved by the branch Council tax rebate (for foreign-related enterprise is required and approved by the municipal Bureau of foreign branch checks).

2, export tax, enterprise application → grass-roots collection Board for approval.

3, export “ exemption, offset and return ” taxes, enterprise application → grass-roots collection of verified → approved by the City Council.

4, first back tax, taxpayers apply for → audit of branch sign → City Council Planning Department approves nuclear withdrawal, which, after trial is that nuclear is back.

agent time: 7 working days

agents based on:

1, taxation word [file 1998]184,

2, the Pearl of the IRS [1998]184,

3, national tax [1994]031 export of goods, the refund (exemption) of tax measures for the administration of

4, fiscal/[1996]8,

5 and the People's Republic of China article 30th of tax collection and management law and “ beads made by the internal revenue service [1999]195 number of the notification on the use of uniform tax rebate application

6, internal revenue service-Ming [1993]076 on the question of the taxation of enterprises run by welfare enterprises, notice