The export tax refund is something that every foreign trade export enterprise knows, and the tax refundable enterprises recognized by the tax Bureau are divided into foreign trade enterprises and production enterprises。Recently sorted out the production enterprise export tax rebate is what is going on, which process is involved。
How does the Tax Bureau define an enterprise as a type of production。
1.The business scope includes production and processing;
2.Have the corresponding production line registered address and production workers;
3.Must have a complete production process of the corresponding products and production lines (can not be commissioned overseas processing);
4.Production capacity commensurate with sales;
5.Make an address (registered address) lease contract。Water and electricity invoices;
Second, the tax refund process of production enterprises
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Which companies are eligible for tax refund:
1. Establish a company and apply for ordinary taxpayers。
2. Open a basic company account。
3, import and export record。
4. Open a foreign currency account。
5. Obtain the input invoice。
6, customs clearance export。
7. Apply for a tax refund。
Third, the basic conditions of the tax refund can be handled by the Internal Revenue Service
1. Obtain input VAT special invoice;
2, customs declaration export;
3. Receive the corresponding amount of foreign exchange;