出口货物退运业务的涉税程序和账务处理（tax related procedures and accounting handling of export goods return business）

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1、出口货物退运业务的涉税程序和账务处理（Taxrelatedproceduresandaccountinghandlingofexportgoodsreturnbusiness）Taxrelatedproceduresandaccountinghandlingofexportgoodsreturnbusiness"Exportreturned",istheexportenterpriseswillexportgoodsdeclarationtheactualdepartureafterthereturn,referredtoasthe"r

2、eturn",isfortheexportofgoodssoldbecauseofqualityorspecificationsandotherreasonstoreturn,thescopeofexportgoodstothecustomssupervision.Ifthetaxpayerhasan"exportrefund"andreturnstothedomesticbusiness,thereisadifferenceduetothespecialnatureofthetaxrelatedprocess.Exportgoodsa

3、retaxpoliciesthatinvolvetaxrefundorexemptionandrefund.Therearemoreenterprisestoconsult.Inaccordancewiththerelevantpolicies,theproceduresfortaxrefundinvolvingtaxrefundareasfollows:I.GeneralTaxationPolicyforthereturnofgoodsexported:Returnedtheoccurrenceofdeparture,producti

4、onenterprisesintheexportofthegoodsdeclarationoccurredforsomereasonreturned,andthecustomsandExciseDepartmenthasissuedthe"exportgoodsdeclaration(exporttaxrefund)",returnofexportcommoditiesshallbeissuedbytheDepartmentinchargeoftaxrefundbythe"transporthavebeenoverduetaxcerti

5、ficate"applyforcustomsformalities.Incaseofanyrefund,theoriginalexemption,exemptionandrefundshallbepaidinaccordancewiththeprovisionsoftheregulationsontheoperationandmanagementoftheexemption,deliveryandrefundoftheexportedgoodsofthemanufacturingenterprise(forTrialImplementa

6、tion)([2002]11).Taxcredits=returnedgoodsexportFOBprice**RMBexchangerateofexportgoodstaxrebaterate,budgetaccountsforthe"exportrebatevat".Ifthereturnedgoodsaredeemedtohavebeentaxedonaccountofinsufficientdocumentation,thetaxshallnotbepaid.Reexportrefundofexportgoodsgoods,ex

7、portenterprisesrelyonthe"exportofgoodsreturnedhavebeenoverduetaxcertificate",paytaxestaxpaymentbookforpurchasevouchers,togetherwithotherexportdocuments,applyfortaxrefund.Backshutoutoftheexportgoodsaresoldonthedomesticmarket,theexportenterprisesmayapplytothecompetenttaxau

8、thoritiesforexporttothedomestic"proof".Thetaxpayershall,withintheprescribedtimelimit,declaretheexportgo