1. export tax rebate enterprises should complete the customs formalities at the exit of the transport of goods loaded, its customs declaration to apply for export goods tax rebate declarations (pale yellow). Direct exports of goods at the port customs export formalities, the customs office at the port by the enterprise. Exports of goods in the customs declaration inland transit port customs to export, Mainland Customs after receiving the port customs transit receipt of the notice, only to goods for export tax rebate. Customs export goods declaration issued according to the number of actual export of goods, price, visa fee charged in accordance with regulations. Time the customs export goods tax rebate declarations issued for: loading transport export goods from the date of gone through customs formalities, to customs within six months from the date of release of the goods.

2. export tax rebate for exports of goods must be in actual departure, therefore, stored in an export supervised warehouse exports of goods to be extracted and loaded vehicles leave the warehouse, to the customs issue export tax rebates fitted with declarations. By way of transit goods stored in an export supervised warehouse, enterprises should be loaded in the cargo transport departure, apply to the situation of the customs goods for export tax rebate.

 

 

3. Extraction export bonded warehouse sales of goods to domestic companies or foreign-funded enterprises in the deep-processed products re-exported, the Customs in accordance with the relevant provisions of the carry-over process handled not signed export goods tax rebate.

 

 

4. export goods tax rebate declarations issued by companies lost customs can go through, go through the time of the export of goods from the date complete the customs export control procedures within six months. When retrospectively, enterprises should first director of its export tax rebate (city) State Administration of Taxation to apply for the tax authorities verified export goods did not apply for tax refund after the issuance of the "Report on the application issued by the (retroactive declaration) to prove." Business has been "Report" after the original issuance should go to export goods go through customs to go through customs formalities. Customs shall "report" retroactive export goods tax rebate.

 

 

5. feed processing business enterprises to develop exports of goods for export tax rebates, must hold the foreign trade department of the approval document, the first of its export tax rebate to the competent tax department signature, case registration and tax authorities a copy retained for future reference. Customs shall have charge of export tax rebate tax department approvals seal the foreign trade department, and order materials and parts for export "Registration Manual." Business for some reason failed to perform feed processing contract, need to hold the original "Registration Manual" or customs certificates to the competent tax department for cancellation procedures.

 

 

6. The foreign-invested enterprises of goods for export tax rebates, according to "Provisional Regulations on VAT People's Republic of China" and relevant regulations of the State Council on after January 1, 1994 industrial and commercial enterprises with foreign investment registered in the production of export goods, in line with the "export goods back ( exemption) management approach "after completing the customs export formalities, may apply for export tax rebate declaration cargo chapter.

 

 

7. exported goods returned or special circumstances occur shutout, as the Department has issued a special declaration of export goods tax, customs and people were required to pay back the customs declaration; such as cross-country companies to the Inland Revenue Department for tax refund procedures, the Inland Revenue Department should "export has returned back taxes to prove", in the process of withdrawal of the customs declaration or returned submit customs declarations, etc. together with, only to refund off or returned.

 

 

8. defraud export tax corporate law acts by the customs and tax authorities respectively according to relevant regulations.