Need to see if the mall has a tax refund policy. Tax refund is a measure of encouraging consumption, which requires merchants to communicate with tax or customs to implement.
Tax refund refers to a tax business in which, for some reason or special circumstances, the tax authority returns the tax collected to the original taxpayer in accordance with prescribed procedures and procedures.
(1) The tax refund was received by mistake. Rebates due to miscalculations need to be handled.
(2) Policy tax refund. The tax refunds that have to be processed due to tax policy changes.
(3) Other tax refunds. Tax refunds are required for some other special reasons. The basic procedures and rules for handling tax refunds are as follows: The taxpayer submits an application for tax refund to the tax authority, and after approval by the tax authority , it is processed according to different circumstances.
10On October 8, 2018, Premier Li Keqiang hosted an executive meeting of the State Council to determine measures to improve the export tax rebate policy and speed up the progress of tax rebates to reduce the burden on enterprises and maintain stable growth in foreign trade.
Supply materials for export tax rebate
Customs declaration. A customs declaration form is a document filled by the import and export enterprise to the customs when the goods are imported or exported, so that the customs can complete the inspection and release based on this.
Export sales invoice. This is the document filled out by the export company according to the sales contract signed with the export purchaser. It is the main voucher for foreign purchases. It is also the basis for the export company s accounting department to use this account as a basis for sales revenue of export products.
Income invoice. The purchase invoice is provided mainly to determine the supply unit, product name, measurement unit, quantity of the exported product, and whether it is the sales price of the manufacturing enterprise, so as to divide and calculate the purchase cost.
Settle the water bill or the receipt notice.
(2) It belongs to the direct export or entrusted export of self-manufactured products by the manufacturing enterprise, and where the CIF is settled, the export cargo waybill and export insurance policy shall also be attached.
Enterprises with import processing and re-export products business should also report to the tax authority the contract number, date, name and number of imported materials and parts, the name of the re-export product, the amount of re-export costs, and various taxes. Amount, etc.
Product tax certification.
The certificate of export receipts has been written off.
Materials Other materials related to export tax rebates.