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1. Conditions for export tax rebate goods
① Goods that must fall within the scope of VAT and consumption tax;
② It must be the goods declared for departure;
③ The goods must be sold financially;
2. The goods must be export collected and written off
The three conditions for enjoying tax exemption If the goods exported by e-commerce export enterprises do not meet the above tax refund (exemption) conditions, but meet the following three conditions at the same time, they can enjoy the VAT and consumption tax exemption policies.
① The e-commerce export enterprise has gone through tax registration;
② The export goods shall obtain the export goods declaration form issued by the customs;
③ Legal and valid purchase certificates shall be obtained for purchase of export goods. If an export enterprise has only a tax registration certificate, but has not obtained the qualification of a general VAT taxpayer or has not handled the qualification recognition of export tax rebate (exemption), and the declaration form for export goods is not a special copy of export tax rebate, and has not obtained a legal certificate when purchasing goods for export, it shall enjoy the tax exemption policy.
3. Preparation materials for export tax rebate
The following information is required for export tax rebate, including purchase contract, purchase VAT special invoice, packing list, letter of authorization for agency customs declaration, customs declaration, sales contract, export invoice, proforma invoice, logistics bill of lading, and foreign exchange settlement memo or collection notice; If the product needs commodity inspection, the commodity inspection sheet of the product should also be provided.
4. Time of export tax rebate
How long does the general agent export tax rebate service take? It needs to be determined according to the time point of submission of materials and the efficiency of tax bureau processing. Generally, the supply chain can provide credit financing services for cross-border e-commerce sellers within 1-2 months, and get tax refund in advance.
