What conditions do export tax rebate enterprises need to meet?

Export tax rebate refers to the refund of value-added tax and consumption tax paid in accordance with tax laws in the domestic production and circulation links of the goods declared for export in China. Export tax rebate enterprises are generally divided into non-productive pure foreign trade enterprises and production and processing foreign trade enterprises. Of course, enterprises belonging to the above two categories cannot obtain export tax rebates without meeting any specific conditions.

1. Export tax rebate enterprises must have the qualification of general value-added tax taxpayers.

2. After going through a series of import and export procedures, obtain the right to engage in import and export.

3. Complete the formalities for the identification of export tax rebates and the declaration of export tax rebates.

4. The goods of export tax rebate enterprises are export goods and goods within the scope of value-added tax export tax rebates.

5. When exporting goods, export tax rebate enterprises shall issue special invoices for value-added tax input tax certified by the tax authorities.

6. Foreign trade enterprises must complete the recovery of foreign exchange before handling export tax rebates. Even if the recovery of foreign exchange is not completed, in the case of deemed receipt of foreign exchange, if the foreign exchange is not received within the prescribed time limit, but the taxpayer holds the "Statement of Foreign Exchange Receipt for Export Goods" and its supporting documents, it can be deemed to have received the foreign exchange due to the reasons listed in the "List of Reasons for Identifying Foreign Exchange Receipt and Supporting Materials".

If the last date of all foreign currency receipts stipulated in the export contract has passed the tax exemption period, the foreign currency receipts must be completed before the receipt date stipulated in the contract. For those that neither belong to the case of deemed receipt of foreign exchange nor the case of deemed receipt of foreign exchange, but cannot provide physical evidence to prove that the foreign currency has been received, and the foreign currency has not been received before the declaration or within the contract period; the tax rebate will not be processed and will only be regarded as a value-added tax exemption.

8. Even if the export tax rebate business is declared, it must also be examined by the tax authorities. If the examination is unqualified, the tax exemption will not be established.

9. The reconciliation and settlement must be completed before the export tax rebate.

Even if the export enterprise has completed the application formalities for export tax rebates and meets the above conditions, if the foreign trade enterprise applies for export tax rebates for the first time, the tax bureau will also conduct on-site audits.

1. Check whether your actual business address is correct and consistent with your business license.

2. Is there a company nameplate at the entrance?

3. Whether the company employees and the company's business location are consistent with the actual situation and work capacity.

4. Check the operation bills such as rent, water and electricity of your company.

5. Does the legal person/employee of the company understand the business scope, sales model, billing source, approximate annual turnover, basic information of employees (such as whether social insurance is paid, etc.) and basic information. Production equipment of production enterprises;

6. Review tax rebate documents, etc., to ensure that the documents are logical, the transactions are real, and the business finance and tax compliance are legal and compliant.