1. Operational methods

(1) Tax exemption declaration

Foreign-invested enterprises that export goods directly or entrust an agent to export them shall declare the goods for export and file them in the financial department. After making sales, submit the following materials to the competent authority on a monthly basis:

① Application form for tax exemption for export products of foreign-invested enterprises;

① Customs declaration form for export goods (original);

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① Export commodity invoice;

① Export foreign exchange collection verification form (original);

① Foreign exchange settlement statement (copy);

① Special VAT invoice deduction copy (original) for purchasing domestic raw materials for the production of export goods;

① Detailed account of export sales.

For goods purchased for export that have been approved by the provincial foreign economic and trade department, when applying for tax exemption, the official approval document from the provincial foreign economic and trade department should also be provided.

For goods entrusted to be exported by an agent, the agency export agreement and the "Agent Export Goods Certificate" should also be provided.

(1) Tax exemption approval

After the competent state taxation authority receives the enterprise’s tax exemption application materials, if the application meets the regulations after preliminary review, it will be submitted to the municipal and local taxation office’s foreign-related tax management agency for review and approval.

Export tax exemption——Tax-free for imported processing

Tax-free for imported processing

Incoming processing refers to enterprises with import and export rights approved by the state, specializing in The business of using foreign exchange to purchase foreign raw materials, materials, auxiliary materials, components, parts, accessories and packaging for the purpose of processing and exporting goods, and processing them into finished products or semi-finished products for resale.

The re-export tax exemption for processing with imported materials will only apply to old foreign-invested enterprises that apply for continued tax exemption before the end of 2000. Starting from January 1, 2001, new and old foreign-invested enterprises engaged in processing and re-exporting business with imported materials will implement the product tax rebate policy.

Tax-free for imported processing, divided into direct export tax-free for imported processing and indirect export tax-free for imported processing. Direct export through imported processing refers to a form of processing trade in which foreign-invested enterprises import materials through imported processing and directly declare for export after processing. Indirect export through imported processing refers to a form of processing trade in which a foreign-invested enterprise imports materials through imported processing and does not directly export them after processing. Instead, it transfers them to another foreign-invested enterprise that undertakes imported processing for reprocessing, assembly and export. .

1. Direct export of imported materials for processing

(1) Policies and regulations

On November 7, 1994, the State Administration of Taxation Guoshuifa (1994) No. 239 The document stipulates: Goods imported by foreign-invested enterprises through processing trade with imported materials are exempt from value-added tax and consumption tax at the import stage. After the processed goods are exported, they are exempted from value-added tax and consumption tax on processed or entrusted processing goods and labor fees.

(1) Operation method

① Tax exemption declaration

The enterprise should submit a tax exemption application to the competent national tax authority after declaring the processed goods for export and making financial sales. Apply and attach the following materials:

A imported processing registration manual approved by the customs;

B imported processing trade contract;

C foreign-invested enterprise Application form for tax exemption for goods processed with imported materials;

D Customs declaration form for export goods processed with imported materials (original);

E Export sales invoice;

F Verification of export receipts Sales order (original);

G foreign exchange settlement order (copy).

① Tax exemption approval

After the competent state tax authorities receive the application materials from the enterprise, after preliminary review, if they meet the conditions, they must be reported to the foreign-related tax management department of the municipal and local taxation bureau for review and approval.

1. Indirect export for processing with imported materials

(1) Policies and regulations

On November 7, 1994, the State Administration of Taxation Guoshuifa (1994) No. 239 The document stipulates that foreign-invested enterprises (referred to as "upstream enterprises") process imported materials and parts into finished products and do not directly export them, but transfer them to another foreign-invested enterprise (referred to as "downstream enterprises") that undertakes processing of imported materials for reprocessing and assembly. Those that are later exported are exempt from value-added tax and consumption tax in the production process.

On July 8, 1996, the State Administration of Taxation Guoshuifa (1996) No. 123 also stipulated that the relevant regulations on indirect export tax exemption only apply to indirect export business carried out between old foreign-invested enterprises.

(1) Operational Methods

① Application for tax exemption by upstream enterprises

Upstream enterprises should report to the supervisor within 10 days after "customs declaration for export" (i.e. transfer of downstream enterprises) The national tax authority submits an application for tax exemption and attaches the following materials:

A Customs Supervision Manual;

B Processing contract signed with downstream enterprises; C Invoices sold to downstream enterprises;

D Indirect export products are exempt from value-added tax and consumption tax application form;

E Export goods customs declaration form (original) stamped "No export customs statistics" stamped.

① Application for tax exemption by downstream enterprises

Downstream enterprises should submit an application for tax exemption to their competent national tax authorities within 30 days after customs declaration for export, and attach the following information:

A Customs supervision manual;

B Processing contract signed with upstream enterprises;

C Export invoice;

D Application for exemption of value-added tax and consumption tax for indirect export products Form;

E Export Goods Customs Declaration Form (original);

F Export Collection Verification Form (original);

G Foreign Exchange Settlement Form (Copy) ).

① After receiving the application materials from the enterprise, the competent state tax authorities of the upstream and downstream enterprises shall, after preliminary review, submit the application to the foreign-related tax administration department of the municipal and local taxation bureau for approval if it meets the regulations.

How to apply for registration and visa for a general certificate of origin

The entry-exit inspection and quarantine agencies of the People's Republic of China and the State Entry-Exit Inspection and Quarantine Bureau in various provinces, municipalities and autonomous regions are responsible for Issue a general certificate of origin (hereinafter referred to as the CO certificate). Shantou Entry-Exit Inspection and Quarantine Bureau, as the visa agency in Shantou area, in order to help export enterprises deepen their understanding of the relevant provisions of the CO certificate, introduces how to apply for the CO certificate business:

1. What conditions do enterprises have to meet? Eligible to apply for registration with our bureau:

Enterprises established in accordance with the law within the territory of the People's Republic of China and enjoying the right to operate foreign trade, engaged in "processing with supplied materials", "processing with supplied samples", "processing with supplied samples", Enterprises engaged in "material assembly" and "compensation trade" businesses and foreign-invested enterprises can apply for registration with our bureau.

2. Registration procedures:

When applying to our bureau for registration of a general certificate of origin, the applicant should hold the unit’s business license and the foreign trade operation certificate approved by the competent department. Please come and process the documents proving your rights and relevant information. Our bureau will protect the materials provided by the applicant under confidentiality conditions.

The seal of the applicant unit and the name of the person signing the certificate should be registered when the applicant unit is registered and maintain a certain degree of stability. If the company seal and the person signing the certificate are changed, the applicant unit should notify us in advance Bureau report.

3. How to apply for a CO certificate:

1. When accepting visas for CO certificates, our bureau, in line with the purpose of supporting enterprises and serving foreign trade, will declare and ship the goods. If you apply for a visa at our bureau within the next 15 days, a normal certificate will be issued; if it exceeds 15 days, a certificate will be issued after application. When applying for a post-issuance certificate, the enterprise needs to provide an export declaration form or bill of lading. After approval by the leader of the issuing agency, the certificate will be issued after signing. When an enterprise comes to our bureau to apply for a normal or later-issued certificate, it can be obtained immediately.

2. When an enterprise applies for a visa, it should come with the application form, export invoice and prepared certificate. There are no rigid requirements for the format of the attached export invoice. It can be printed or handwritten. In special circumstances, a copy of the invoice with a stamp is also acceptable.

3. When the applicant unit requires to change or supplement the content of the issued certificate of origin, it must fill in the change application form, state the reasons for the change and provide the basis. After approval by the leader of the issuing agency, the original certificate of origin will be withdrawn and replaced. Issue new certificate.

4. If the issued certificate is lost or damaged, the applicant must first make a statement to the "Guomen Times" sponsored by the China Entry-Exit Inspection and Quarantine Bureau. After the receipt and the written application and relevant basis of the applicant unit are reviewed and approved by the leadership of the visa agency, the certificate will be re-applied, and the re-issued certificate will be noted as "No. The certificate of origin is invalid".

5. In order to facilitate export enterprises, our bureau has taken effective measures to simplify procedures. All enterprises that have registered the GSP certificate of origin with our bureau, if they need to add a general Those registered at the place of origin do not need to provide relevant documents. Our bureau will directly add the general place of origin registration to their GSP registration files.

Export tax exemption

1. Tax refund for returned goods. . If outbound goods that have been subject to export duties are returned in their original condition due to quality or specification reasons, taxpayers may apply in writing to the customs for a refund of the duties within one year from the date of payment of the tax (Article 50 of the Regulations).

2. Settlement items are tax-free. Passengers who are allowed to leave the country to settle down can carry out resettlement items, except items prohibited or restricted by the state (Article 21 of the Measures).

3. Aluminum scraps are exempt from tax. Starting from November 1, 1997, scraps and leftover materials produced by listed can manufacturers that use imported aluminum materials to produce domestic cans will be exempted from export tariffs (Department of Administration). Taxation No. (1997) 867)

4. Export products are tax-free in special economic zones, economic and technological development zones, high-tech industrial development zones, coastal areas, riverside areas, inland open cities, Yangpu Development Zone, and Suzhou. Export products produced by enterprises in the Industrial Park, Fuzhou Mawei Taiwanese Investment Zone, and Bonded Zone are exempt from export duties.

5. Re-export goods are treated as bonded goods or stored in bonded warehouses. Export duties will be exempted if re-exported.