There are two benefits of export tax rebate. One is to meet the seller’s capital utilization, and the other is to achieve a system of cross-border e-commerce financial and tax compliance through export tax rebate.
Cross-border e-commerce sellers do export tax rebates, one is based on the seller’s actual operating conditions, and whether the seller’s corresponding products are truly exported; the other is some requirements of the seller in the subsequent operational compliance. Based on these two problems, I will share with you the process of handling export tax rebate qualifications.
First, popularize the common import and export business rights handling process. In the industrial and commercial system, you should apply for an industrial and commercial business license, and then go to the tax bureau to handle tax registration;
Second, you should handle import and export rights registration with the Ministry of Commerce, such as the filing registration of foreign trade operators;
Third, customs filing registration.
There are many materials for handling import and export rights, and the common ones are:
The first is the foreign trade operator filing registration form, which is a common filing receipt of the Ministry of Commerce;
The second is the “Export Tax Rebate (Tax Exemption) Notice” issued by the Shenzhen Taxation Bureau. If the seller has obtained the certificate, it means that the seller is already an export tax rebate seller, and the export tax rebate can be declared after the subsequent business occurs;
The third is the “Customs Import and Export Goods Consignee and Consignor Registration Receipt”. With this receipt, it means that the seller has obtained customs registration. With customs registration, products and goods can be declared through customs.
When cross-border e-commerce conducts export tax rebates, the above tax and foreign exchange requirements are that no matter who exports, whoever can collect foreign exchange. Foreign comprehensive service sellers export to sellers, and foreign comprehensive service sellers collect foreign exchange on behalf of foreign comprehensive service sellers. This is a complete closed loop. The subject of applying for export tax rebates is actually foreign comprehensive service sellers. After charging a certain handling fee, foreign comprehensive service sellers will eventually pay export tax rebates to export sellers. This is a common way of export tax rebates; there is also a kind of called independent tax rebate. As the name suggests, independent tax rebate refers to the tax rebate subject and customs declaration, corresponding procurement and collection links that are completed in the name of their own sellers.
The above is the cross-border e-commerce export tax rebate handling shared with sellers, I hope it will be helpful for sellers to refund tax. Please continue to follow us for more knowledge. LianLian International always pays attention to every little thing of the sellers. In future articles, we will also bring articles on related aspects to help sellers operate better.