designer jewelry miami wholesale The conditions for export tax refund are as follows: 1. It must be cargo within the scope of value -added tax and consumption tax collection; 2. It must be the goods that leave the export of customs declaration. The so -called export, that is, the output pass, includes two forms of self -operated export and entrusted agent export; 3, it must be a cargo for export sales processing in finance. Export goods can be processed only after financial export sales processing; 4, it must be a goods that have been collected and sold by the renewal. According to the current regulations, exporting companies applying for tax refund goods must be goods that have been collected and sold by foreign exchange management departments. "Interim Regulations on the Value -added Tax of the People's Republic of China" The Article 25 For taxpayer export goods for refund (exemption), it shall go through export procedures to the customs, and the export customs declaration form shall When the relevant vouchers, during the specified export refund (exemption) tax application period, report to the competent tax authority to apply for the refund (exemption) tax (exemption) of the export cargo on a monthly basis; If the tax stipulated, the tax (exempt) tax shall be declared to the supervisor's tax authority on time. The specific measures are formulated by the State Council's financial and tax authorities. Those who return or refund the tax refund after the export goods shall be returned or refunded, the taxpayer shall make up the refund tax in accordance with the law.
designer jewelry miami wholesale The conditions for export tax refund are as follows:
1. It must be cargo within the scope of value -added tax and consumption tax collection;
2. It must be the goods that leave the export of customs declaration. The so -called export, that is, the output pass, includes two forms of self -operated export and entrusted agent export;
3, it must be a cargo for export sales processing in finance. Export goods can be processed only after financial export sales processing;
4, it must be a goods that have been collected and sold by the renewal. According to the current regulations, exporting companies applying for tax refund goods must be goods that have been collected and sold by foreign exchange management departments.
"Interim Regulations on the Value -added Tax of the People's Republic of China"
The Article 25
For taxpayer export goods for refund (exemption), it shall go through export procedures to the customs, and the export customs declaration form shall When the relevant vouchers, during the specified export refund (exemption) tax application period, report to the competent tax authority to apply for the refund (exemption) tax (exemption) of the export cargo on a monthly basis; If the tax stipulated, the tax (exempt) tax shall be declared to the supervisor's tax authority on time. The specific measures are formulated by the State Council's financial and tax authorities.
Those who return or refund the tax refund after the export goods shall be returned or refunded, the taxpayer shall make up the refund tax in accordance with the law.