We currently live in an era of extreme convenience. The development of e-commerce has brought great convenience to daily consumption and shopping. Many cross-border B2C sellers use overseas warehousing services and sea/air transportation in the first leg, all of which require general trade. Customs clearance, so that tax refund and tax exemption can be carried out under the conditions of export tax refund, so let’s learn about the cross-border e-commerce tax refund process!
1. Export tax refund enterprise conditions.
1. Small businesses are exempt from tax and no tax refunds are available.
2. Only ordinary taxpayers can apply for tax refund.
3. First obtain import and export business qualifications, apply for foreign trade operator registration, and apply for import and export delivery registration certificates.
2. Cross-border e-commerce export tax refund operation steps.
1. Review relevant documents and receive the registration form.
After obtaining the industrial and commercial registration certificate issued by the industrial and commercial department, the enterprise should go through the tax refund registration procedures for export enterprises within 30 days.
2. Acceptance of tax refund registration declaration.
After receiving the export enterprise tax refund registration form, the enterprise shall fill in the registration form in accordance with the registration form and the requirements of laws and regulations, stamp the official seal of the enterprise and the seal of relevant personnel, and submit industrial and commercial registration documents and other information together with the company’s export product management rights. Approval document from the local tax authority.
3. Fill in the “Export Tax Refund Registration Certificate”.
After receiving the formal application from the enterprise, the tax authorities will review and confirm it, approve it according to the prescribed procedures, and issue the enterprise the “Export Tax Refund Registration” qualification.
4. Change or cancel export tax refund registration.
If the business activities of the enterprise change or the tax refund policy changes, tax refund registration shall be handled according to actual needs.
The above introduction is the sharing of knowledge related to the tax refund process for cross-border e-commerce. The cross-border e-commerce industry usually pays taxes according to regulations. However, in order to better promote Chinese products to the world and promote the development of my country’s foreign trade economy development, the country has also introduced a series of policies to support the cross-border e-commerce industry. Cross-border e-commerce companies can outsource tax refund operations to professional service platforms, which can improve the efficiency of tax refund operations. At the same time, companies do not need to staff personnel specifically for tax processing. Equipped and trained.