Export Tax Rebate Thunderstorm! 90% of Enterprises Have Fallen into These Traps

"Mr. Zhang, your enterprise may have over-received a tax rebate of 1.2 million yuan!" A phone call made Mr. Zhang, the financial director of a foreign trade company, break out in a cold sweat instantly. Export tax rebate was originally a "bonus" for enterprises' compliant operations, but it can easily turn into a "thunderstorm" event if one is not careful. Today, we will unveil the compliance code of export tax rebate through a real adapted case.

In 2022, the tax bureau in a certain place discovered through big data screening that there was something strange about a batch of electronic products exported by Zhongshitong on behalf of others: The unit price declared at customs was 37% higher than the market average price, but the value-added tax invoices provided by the enterprise showed "normal transactions". After in-depth investigation, it was found that Ms. Li, the supplier, inflated costs through related-party transactions, and the foreign trade company almost became an "accomplice" in tax fraud due to a lack of professional review.

• Risk Point 1: The purchase price was not compared with the industry database.
• Risk Point 2: The logistics documents were inconsistent with the customs declaration information.
• Risk Point 3: The production capacity of the supplier was not verified.

The expert team of Zhongshitong pointed out when reviewing this case that 80% of the tax rebate risks originate from omissions in basic work:

1. Closed-Loop Document Management: Establish a "triangular verification" mechanism for customs declaration forms, logistics bills, and foreign exchange collection vouchers to ensure the integration of goods flow, capital flow, and bill flow.

2. Dynamic Price Monitoring: Connect to the customs HS code guidance price system and trigger manual review for transactions exceeding 20% of the average value.

3. Supplier Due Diligence: Conduct on-site inspections of the production capacity matching degree and be vigilant against large invoices provided by "shell companies".

In this case, Mr. Zhang's team took the initiative to submit a self-inspection report and pay back the tax before the tax audit, and finally avoided administrative penalties. The key operations included:

• Organize complete evidence of the transaction chain within 72 hours.
• Hire a third party to issue a certificate of trade authenticity.
• Simultaneously initiate the recourse procedure against the supplier.

When the tax bureau retrieves the surveillance video of your production workshop to check the export quantity, can you provide the raw material warehousing records for the corresponding period? Please share your enterprise's risk control experience in the comment section, or send a private message to obtain the export tax rebate compliance self-inspection checklist. After all, in the big data era of the Golden Tax Project Phase IV, compliance is the best way to save on taxes.