In order to help enterprises better complete the work of shipping, verification and tax refund, Hebei Customs Association jointly with the customs, the provincial tax Bureau, and the provincial Administration of Foreign Exchange, held a cross-departmental foreign trade business training course attended by relevant personnel from the storage and transportation, finance and business departments.
The customs mainly introduced the classification of customs clearance and related issues of commodity classification. To further emphasize the importance of commodity classification, it is necessary to accurately classify and choose the appropriate commodity code, such as tax-related coding errors, serious enterprise categories will be lowered.
Our company is now an AA management enterprise, and enjoys the preferential customs clearance policies of AA class enterprises in customs clearance, which provides a guarantee for the company’s business operation.
The tax department mainly explained that the time limit for the tax refund (exemption) of export goods is to point out that after the behavior of the export goods occurs, the time requirements for declaring and handling the export tax refund (exemption) and related business.
(1) —— The export enterprises shall, at the latest, within 15 days after the declaration of export goods tax refund (exemption), file the relevant documents of export goods tax refund (exemption) with the enterprises for the purpose of preparing for the verification by the tax authorities.
(2) —— After the export enterprise acts as an agent for other enterprises, it shall, within 60 days from the date of the declaration of the goods for export, apply to the competent tax refund authority for issuing a Certificate of Agent for Export Goods, and transfer it to the entrusted enterprise in a timely manner.
[90 days] —— Export enterprises must go through the formalities for export tax refund (exemption) within 90 days from the date of the declaration of the goods for export.
[3 months] —— If the export enterprise’s paper tax refund certificate for export goods is lost or incorrectly filled in, it can be reissued or modified according to relevant regulations, the export enterprise may apply to the tax refund department for an extension of the application for tax refund (exemption) of export goods within the declaration period, and after approval, it may extend the application for 3 months.
—— The export enterprises must, within 210 days from the date of the declaration of the goods for export, provide the local competent tax refund departments with the verification form of export foreign exchange receipts (except for future foreign exchange receipts).
For goods exported by an export enterprise before going through the formalities for certification, where a tax refund is declared within the time limit for the declaration of export tax refund, a tax refund may be approved in accordance with the relevant provisions; Where the time limit for the declaration of export tax refund is exceeded, the tax authorities shall treat it as domestic sales and impose tax.
The foreign exchange department explained in detail some of the problems arising from the write-off.