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Agent refund
Can export tax rebates, acting mat tax refunds, three days after receipt of invoice can be refund.
Meet the conditions of the export tax rebate:
1. The general taxpayer qualification;
2. Can open 17% value-added tax bill;
3. There are in foreign exchanges.
4. There are more than 2 years of normal invoice good record;
The main service port:
1. Each port supervision warehouse in shenzhen (shekou, yantian, chiwan, former bay, shenzhen bay, yantian futian bonded area, shenzhen airport)
2. Port supervision warehouse in guangzhou (huangpu) the old port and new port, guangzhou airport
3. Under Hong Kong (dahuang port, man kam to port)
Export tax drawback
(1) must be within the scope of value added tax, consumption tax to collect the goods. Value added tax, consumption tax levying scope, including other than directly to the agricultural producers to buy tax-free agricultural all VAT taxable goods, as well as cigarettes, alcohol, cosmetics and so on 11 class list to impose consumption tax of consumer goods.
Must have the condition, because only the for tax refund (exemption) of exported goods have to collect the goods value added tax, consumption tax refund or exemption of tax and the tax payable. The goods did not impose value added tax, consumption tax (including the provisions of the state of duty-free goods) cannot drawback, to fully embody the principle of "not sign out".
(2) must be a declaration from leaving the country of export goods. So-called export, that is, output level, it includes export and principal-agent export two forms. Difference whether the goods customs declaration from leaving the country exports, is to determine whether the goods belong to the scope of tax refund (exemption) of one of the main criteria. In domestic sales, don't declare the departure of the goods, unless otherwise provided for, no matter is export enterprises in foreign currency or renminbi settlement, or export enterprises how to deal with in the financial, tax rebates shall be regarded as export goods.
To charge in the domestic sales of foreign exchange of goods, such as hotels, restaurants and other charge exchange of goods, etc., because its does not meet the requirements for the departure export, and are not liable to pay tax refund (exemption).
(3) must be financially goods for export sales processing. Export goods only financially to make sales after processing, can handle the tax refund (exemption). That is to say, the provisions of the export tax refund (exemption) applies only to the export of tradable goods, but on the export of non-tradable goods, such as giving gifts, in the domestic individuals to buy and take exit of goods (except otherwise provided by), samples, exhibits, mail, etc., because of its general financially, do not make the sales staff is not tax refund (exemption) according to current regulations.
(4) must be specified and the verification of the goods. According to the current rules, export enterprises to apply for tax refund (exemption) of exported goods, must be received in foreign exchange and approved by the administration of foreign exchange verification of the goods.
As a case, export enterprises apply for tax refund (exemption) to the tax authorities of the goods, must meet the above four conditions at the same time. However, production enterprises (including the right of import and export production enterprises, foreign trade enterprise agents out of the mouth of the production enterprises, foreign-invested enterprises, similarly hereinafter) when the tax refund (exemption) for export goods must add a condition, namely, apply for tax refund (exemption) of the goods must be produced goods manufacturing enterprises (foreign investment enterprise with the approval of the provincial level foreign trade department except the acquisition of export goods.