Improper Preparation of Export Tax Refund Documents: Beware of Wasted Efforts!

On the stage of international trade, export tax refund is like an important "benefit" for enterprises, effectively reducing corporate costs and enhancing product competitiveness in the international market. However, to successfully receive this tax refund, complete and accurate document preparation is key. Today, let us delve into the documents required for export tax refund, clearing obstacles for enterprises' foreign trade journey.

Export Customs Declaration Related Documents

The export customs declaration is an important document for goods export, detailing basic information about the goods, port of export, mode of transport, and other content. Enterprises need to provide the export customs declaration for tax refund purposes, which is specifically used for processing export tax refunds. Additionally, if the declaration contains customs annotations or modifications, relevant customs certification documents must also be provided to ensure the accuracy and completeness of the declaration information. For example, if there is an error in the declared commodity code and customs makes a modification, the enterprise should promptly obtain and submit this modification certificate; otherwise, it may affect the tax refund progress.

Export Invoices

Export invoices are sales vouchers for goods exported by enterprises, reflecting key information such as the sales price and quantity of the goods. The invoices here typically refer to VAT general invoices or export-specific invoices. The information on the invoice must be consistent with related documents like customs declarations and contracts, including buyer information, goods name, specifications and models, quantity, and unit price. For instance, if the goods name on the invoice is inconsistent with the customs declaration, the tax authorities may raise questions during review, thereby delaying the tax refund process.

Purchase Vouchers

Purchase vouchers primarily refer to VAT special invoices or Customs Import VAT Special Payment Slips. VAT special invoices are issued by suppliers when purchasing goods domestically, reflecting the enterprise's purchase cost and input tax amount. Customs Import VAT Special Payment Slips are vouchers for enterprises to pay VAT when importing goods. These vouchers must not only ensure clear and complete information but also meet the certification requirements of the tax authorities. If issues arise during the certification process of a VAT special invoice, such as an incorrect invoice password area or text overlapping lines, the enterprise needs to promptly contact the supplier for replacement to avoid affecting the tax refund.

Other Supporting Documents

• Collection voucher: Proof that the enterprise has received payment for exported goods, such as bank collection slips. If the enterprise encounters situations where export goods cannot be collected, it must also provide corresponding evidentiary materials and an export goods non-collection declaration form.
• Export contract: Clarifies the rights and obligations of both buyer and seller, with contract content covering important information such as goods description, price terms, and delivery method.
• For enterprises entrusting exports, they must also provide an agency export agreement and a certificate for agency export goods issued by the entrusted party.

The preparation of export tax refund documents is a meticulous and rigorous task, with each document being an indispensable piece of the puzzle. Enterprises must diligently handle every step, ensuring the authenticity, accuracy, and completeness of the documents to successfully complete the export tax refund process and enjoy the policy benefits. Should there be any questions during the document preparation process, feel free to communicate with the professional tax refund agency 'Zhongmao-da' for assistance in boosting the enterprise's foreign trade development.