General

According to the observation report of Huacheng Import and Export Data, the processing of input VAT invoices is very important in the declaration of export tax rebates. How to properly handle the VAT invoices of export tax rebates is a very important point for the finance of foreign trade enterprises.

1. In order to improve the success rate of export tax refund, the product name and quantity unit of the goods on the input VAT invoice must be the same as the information on the customs declaration, as long as any item is the same as the unit on the invoice. A very common problem in practice is that the input VAT invoice information is inconsistent with the customs declaration information. In this case, the enterprise must determine the correctness of the information according to the provisions, and use it as a standard to review all other documents. It should be noted that the customs will not allow the issuance of the input VAT invoice later than the export date to prevail and modify the customs declaration form. If the input VAT invoice is different from the customs declaration form, then only the input invoice can be modified, Huacheng Import and Export Data Observation reported.

2. As for the issuing time of input VAT invoice, the tax laws and regulations stipulate that the enterprise shall purchase before selling. Therefore, if the declaration time is later than the time when the enterprise receives the VAT invoice, it is generally allowed to issue the invoice 30 days before the export date indicated on the customs declaration form. Secondly, enterprises also need to pay attention to the relevant provisions of the local tax department on the invoicing time, which may vary from region to region. If the supplier is late in issuing the VAT invoice, the foreign trade company must urge the supplier to complete the issuance of the VAT invoice within 7 days before and after the export. If conditions permit, special agreements can be signed in the purchase contract. Huacheng Import and Export Data Observation Report.

3. Input VAT invoice information is filled in. Before the export tax rebate is handled, you will log in to the comprehensive export tax rebate service platform to query the status of the input VAT invoice. If the export "matches" mark in the status, you can declare the export tax rebate. Log in to the China e-port and query the status of import VAT export rebate and export declaration form in the export rebate column, which should be consistent with each other. On the premise that the VAT invoice and export declaration form are declarable, log in to the tax rebate declaration system of foreign trade enterprises to handle export rebate. After the official declaration, you should immediately query the progress of export rebate, and the export rebate will be received in the declaration month, Huacheng Import and Export Data Observation Report.

In addition to the above three items, the financial personnel responsible for handling export tax rebate also need to take them seriously, try to avoid problems, improve the working efficiency of all departments of the company, and actively do a good job in foreign exchange settlement and write off to ensure the capital operation of the enterprise. At the same time, if the financial personnel are inexperienced, or want to quickly withdraw funds, they can find Liliang Duowai Comprehensive to act as an export tax rebate agent. You can get the tax paid by Liliang Duowai Comprehensive to you within the working days after completing the materials. There is not only a professional team for long-term operation, but also an advance payment. This is also the reason why many enterprises choose Liliang Duowai Comprehensive, Huacheng Import and Export Data Observation Report.