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Export business cannot file the case of drawback

来源: 作者:Stand originally 时间:2008-12-29 Tag: 点击:
According to " total bureau of national tax Wu is retreated about exporting goods (avoid) duty the announcement of a certain number of problems " (duty delivers the state [2006]102 date) , " total bureau of national tax Wu declares export goods to retreat about exporting an enterprise to not was inside time limit (avoid) of tax concerned issue, export the following goods that the enterprise exports, divide outside having stipulator additionally, inspect goods plan raises output tax or impose value added tax with sale in domestic market:

(one) the country makes clear a regulation not to grant to retreat (avoid) the goods of value added tax;

(2) export business was not declared inside time limit retreat (avoid) the goods of duty;

Foreign trade enterprise declares at customs from goods the day of exit (in order to export goods customs declaration < exit drawback is special > on the exit date that make clear is accurate) remove the 90 goods that did not declare exit drawback to branch of drawback of director tax authority in a few days, except have additionally stipulator and have special reason truly, outside ratifier of tax authority of above of classics ground city, the enterprise must undertake to branch of levy of director tax authority pay taxes is declared and plan raise output tax. Afore-mentioned goods are belonged to should of duty consumable, still must concern a regulation to undertake declaring by consumption tax. Declare the goods that exports drawback to not was with entering those who expect improvement trade means is exported inside time limit, export business is needed according to answer the FOB that exports goods and place bad news expect with the entrance balance plan carries output tax or computation to answer ratal. Special account includes commonly: Force majeure, concentration is declared and use special management kind to bring about exit drawback only evidence cannot be obtained inside time limit.

(3) although export business already was declared retreat (avoid) duty but did not fill in tax authority of time limit introversion the goods of neat concerned proof;

(4) export business was not declared inside time limit open " acting export goods proves " goods;

Export business representative is other after the enterprise is exported, divide outside having stipulator additionally, must declaring at customs from goods since the day of exit inside 60 days by export goods customs declaration (exit drawback is special) , the representative exports an agreement, to the director the tax authority applies for to open " acting export goods proves " , turn in time to entrust export business. If wait for special account not together because of the data, acting export business cannot apply for to open a representative to export a proof inside 60 days, the representative exports an enterprise to should offer written and reasonable reason inside 60 days, after classics ground city and approve of above tax authority, can adjourn 30 days to apply for to open a representative to export a proof. In addition, the day that acting export business must declare at customs in goods (in order to export goods customs declaration

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