First, export goods tax refund requirements:(1) The goods produced or exported must be goods or products within the scope of VAT and consumption tax.2, the goods must be the goods declared for export, and the goods exported to the export processing zone are also regarded as leaving the country.3, the goods must be the company’s financial export sales products.4. The goods must be goods for export collection.The state stipulates that the export goods of foreign trade enterprises must simultaneously meet the above four conditions.If the goods production enterprise applies for tax refund of export goods, it needs to pay special attention to one point, that is, the goods applying for tax refund must be the self-produced goods of the production enterprise or regarded as self-produced goods in order to handle tax refund business.International logistics2. Qualification for tax refund of export goods:Registration information: The company’s business scope should contain “import and export of goods or technology”Handling Foreign trade operator qualification filing (Ministry of Commerce)Import and export goods consignee declaration registration certificate or Customs import and export goods consignee record receipt (Customs)Note: Since February 1, 2019, the Customs will no longer issue the Registration Certificate of Customs Declaration Unit (import and export consignee). If the enterprise really needs it, the Customs can issue the Record Receipt of Customs Import and Export Goods Consignee and Shipper.Open E-port, obtain corporate card and operator card (E-port)Register the list of enterprises, open the foreign exchange revenue and expenditure declaration, goods trade monitoring system (SAFE)Upgrade General Taxpayer (Inland Revenue Department)Export Tax Refund (exemption) Filing Form (Foreign Trade Type)(Tax Bureau)Or export exemption, credit, return record form (Production)(Tax Bureau)Purchase VAT ordinary invoice (five copies)Third, cross-border e-commerce export tax rebate operation processEnterprises submit declaration data and transmit electronic information to the customs through the cross-border e-commerce customs clearance service system and cargo declaration system of “International trade ‘single window’ Standard Edition” or “Internet + Customs”.Cross-border e-commerce B2B export related electronic information messages, following the existing B2C access channel mode of cross-border e-commerce customs clearance service system, new support for B2B export customs declaration messages import; The goods declaration system supports the entry and import of B2B export declarations according to the existing model.Cross-border e-commerce B2B export goods enterprises with a single ticket amount of more than 5,000 yuan/certification/inspection/tax related should go through the customs clearance procedures through the “H2018 Customs Clearance Management System”.For cross-border e-commerce B2B export goods with a single ticket amount within 5,000 yuan (including), and without certification, inspection or tax, enterprises can go through the customs clearance procedures through the “H2018 Customs Clearance Management System” or the “Cross-border E-commerce Export Unified Version System”.Fourth, the export declaration mode applicable to cross-border e-commerceThere are six customs declaration supervision modes applicable to cross-border e-commerce enterprises, which are: 0110, 1210, 9610, 1039, 9710, 9810.Fifth, cross-border e-commerce export tax rebate and traditional foreign tradeFor example, the customs supervision code of the general trade mode is called 0110, the cross-border e-commerce bonded mode 1210, the cross-border e-commerce B2B mode 9710, the cross-border e-commerce retail mode 9610, the cross-border e-commerce offshore warehouse mode 9810, and the market procurement mode 1039. Then, what is the meaning of the different codes?General trade pattern 0110Traditional trade code 0110, also known as general trade direct export. 0110 is characterized by B2B online/offline transactions, online transactions may be mail exchanges, offline transactions such as in Shenzhen, Guangzhou through some exhibitions to recognize foreign companies, and then cross-border enterprises and overseas enterprises to complete a B2B transaction, this situation is the most common export tax rebate model.This mode of operation conditions, for example, I signed a contract with foreign businessmen, the corresponding goods must be sent to these foreign businessmen, what is the process?First of all, to go through the customs declaration; Second, send goods to overseas customers through international logistics; Finally, overseas enterprises will give products to end consumers, which is a sales model of 0110, which is also the most commonly used transaction method for cross-border e-commerce and traditional trade sellers, also known as customs declaration.Most sellers use the 0110 customs declaration method, because the 0110 customs declaration method is very simple, and the corresponding products and the restrictions of the customs declaration port of the products are not designed.Cross-border e-commerce bonded model 1210In 2014, the General Administration of Customs issued Notice No. 57, adding the code “1210” customs supervision method. The supervision method applies to domestic individuals or e-commerce enterprises to achieve cross-border transactions in the e-commerce platform approved by the customs, and through the customs special supervision areas or bonded supervision places of e-commerce retail inbound and outbound goods.”1210″ is equivalent to a domestic enterprise that stores the goods produced in a warehouse in a special customs supervision area or a bonded supervision field, can apply for export tax rebates, and then sends them to overseas consumers according to the order from the warehouse.Cross-border e-commerce retail model 9610The characteristics of the cross-border e-commerce retail export model are that all cross-border e-commerce sellers, such as receiving an order from a store, send the goods to the end consumer by small parcel direct mail.In this case, the most common model is probably to go directly to the forwarder and then send the goods to the customer by direct mail overseas.However, 9610 can be declared at only two ports in Shenzhen, one is Shenzhen Qianhai port, the other is Shenzhen airport port; If it is Shekou port or other gateways, 9610 there is no way to customs clearance here, it should be noted that 0110 and 9610 can be applied by the same company at the same time.Market procurement model 10391039 is issued by the General Administration of Customs on July 18, 2014, which refers to the trade mode of multi-variety, small-batch and multi-batch transactions specially for the market, purchased by qualified operators in the identified market cluster area, the value of a single customs declaration does not exceed 150,000 US dollars, and the export commodity customs clearance procedures are handled at the designated port.It is mainly suitable for transactions without tickets in small workshops, and a single ticket does not exceed $150,000 to handle customs clearance procedures at designated ports.First of all, 1039 requirements must be in the market operation of the main body, such as a certain wholesale market, Guangzhou is Huadu leather city, Shenzhen South China City, these areas can do 1039. After enjoying this policy, you also need to register an individual industrial and commercial household to pay corporate income tax in accordance with the approved way.Cross-border e-commerce B2B model 9710″9710″ referred to as “cross-border e-commerce B2B direct export”, domestic enterprises through cross-border e-commerce platform and overseas enterprises to reach a transaction, through cross-border logistics to export goods directly to overseas enterprises.”9610″, “9710” mode refers to the domestic enterprises directly shipped to the hands of overseas buyers, the difference is that “9610” is the business-to-individual B2C model, and “9710” is the business-to-business B2B model, so the general “9710” volume and value of goods is higher.Cross-border e-commerce offshore warehouse model 9810The characteristic of 9810 overseas warehouse is to go overseas warehouse mode, otherwise it can not go through. For 9810, it is necessary to provide the storage fee of overseas warehouse and collect foreign exchange after the corresponding goods arrive at the overseas warehouse, so as to complete the operation of export tax refund. Therefore, there are some difficulties in 9810 and 9610 at present, and these difficulties can be solved to do export tax rebates. Moreover, the declaration amount of 9810 is estimated, because the declaration amount is actually based on a large number of products stored in overseas warehouses, so the amount of foreign exchange is not consistent, in this case, 9810 for our enterprise product pricing and declaration value is actually very strict, which is a difficulty in the current 9810.
