Export refund (exempt) tax policy is a tax preferential policy provided by the state to promote foreign trade exports. Enterprises must first apply to the competent tax authorities to process export refund (exempt) tax enterprise records before enjoying this policy. This article will detail the conditions and process of application for export refund (exempt) tax records.

A. Conditions of Application

First declaration of export refund (exempt) tax
Export enterprises or other units that declare export refund (exemption) tax to the tax authority for the first time shall process the export refund (exemption) tax record to the competent tax authority.

2 Changes in records
If the contents of the registration of export enterprises or other units change, the registration change procedure must be carried out within 30 days from the date of change.If the registration cancellation or withdrawal is required, the competent tax authority should apply for the withdrawal of export refund (exemption) tax registration procedure.

Financing Rental Export of Goods
Enterprises that operate finance lease and export goods business shall, within 30 days from the date of the signing of the first finance lease contract, to the competent tax authority to handle the procedure for the financial lease and tax return record.

The port return (exempt) tax registration
When the exporting enterprise makes the first port return (exempt) tax declaration, it is considered that the exporting enterprise has completed the port return (exempt) tax record.

Companies in specific regions
Enterprises that purchase goods from outside of the district within the Yogyakarta and Pyeongchang district, and enterprises in the district that apply VAT and consumption tax refund policies, should handle the export refund (exemption) tax registration procedures with the competent tax authorities.

Tax Repayment Agencies
When the tax refund agency declares the tax refund settlement for the first time for overseas travellers, it shall first process the registration of the tax refund agency with the competent tax authority.

b) Handling of guidelines

Take the Beijing Municipal Electronic Tax Office as an example, here is the detailed process:

Registration in the Electronic Tax Office
Visit the official website of the Beijing Municipal Electronic Taxation Office of the National Taxation General Office.

2 Enter the page
After logging in, select the I want to pay taxes menu on the main page, go toExport tax refundManagement of modules.

Selection of recording services
in “Export tax refundUnder Management, select the Export Return (exempt) Tax Enterprise Qualification Information Report and then select the Export Return (exempt) Tax Record to operate.

4) Fill out the record information
After entering the Export Return (Free) Tax Record module, complete the relevant record information according to the system instructions. Submit the required materials, including enterprise business license, foreign trade contract, bank opening license and other necessary documents.

5, submitting the application to confirm the completion of the information is incorrect, click on submitting.Wait for the tax authority to review.After the review passed, the enterprise can obtain the export refund (exempt) tax registration qualification.

Precautions

Preparation of information:Prepare all the necessary materials in advance to ensure the accuracy of the information.
Changes in timely recording:If the company information changes, it is necessary to update the record information in a timely manner within the specified time.
Understanding the policy:Companies should closely monitor changes in tax policy and understand and adjust related operations in a timely manner.

Through the above process, enterprises can smoothly complete the export refund (exempt) tax registration, enjoy the tax preferential policies given by the state, reduce the corporate tax burden, and enhance international competitiveness.