Import and export service

Consignee filing

Imported meat

Export tax rebate

Fund application

Contract registration

Import/export permit handling

Export tax rebate

For export tax rebate (exemption), the good exporter exempts the tax payable for domestic consumption of goods exported in international trade or returns the tax (VAT, consumption tax) paid according to tax law of that country.

I. Application conditions

01◆ The most fundamental condition for export tax rebate registration of an enterprise is that the enterprise must operate export business;

02◆ The enterprise must hold the business license issued by administrative department for industry and commerce;

03◆ The enterprise must implement independent accounting, have legal person status and complete accounting system; it must independently prepare financial plan and fund balance sheet, set up independent account in bank and handle purchase and sales services and payment settlement externally.

II. Handling procedures

01◆ Sending relevant certificates for inspection and receiving registration form;

02◆ Application and acceptance of rebate registration;

03◆Filling in export tax rebate registration certificate

III. Materials required

01◆ Customs declaration form;

02◆ Export sales invoice;

03◆ Goods purchase invoice;

04◆ Exchange settlement receipt or exchange collection notice;

05◆ Where self-made products directly exported by the manufacturer or exported under entrustment are settled according to CIF, bill of lading and export insurance slip shall be attached;

06◆ Enterprises providing re-export products processed with imported materials shall report information such as contract No. of imported materials and parts, date, name, quantity of imported materials, name of re-export products, cost amount of imported materials and various taxes paid actually to the tax organ;

07◆ Product tax certificate;

08◆ Certificate for export exchange collection written off;

09◆ Other materials regarding export tax rebate;

WITSUS INTL. CONSULTING(BEIJING) CO.,LTD.

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