Cross-border enterprises can enjoy some national policy support for export tax rebates. Export tax rebates satisfy the use of corporate funds, and cross-border e-commerce tax compliance can be achieved through export tax rebates. So, let’s learn about whether cross-border e-commerce tax rebates require customs filing?
Cross-border e-commerce tax refunds require customs filing. Cross-border e-commerce enterprises refer to enterprises that have gone through industrial and commercial registration in accordance with the law, obtained a business license, and gone through tax registration to become a general taxpayer enterprise. After meeting these two qualifications , you can complete the relevant registration and obtain the qualification of “Import and Export Operation Rights”. After completing the registration of these qualifications, you can carry out normal customs declaration and tax refund and become an export enterprise. Production-oriented export enterprises must have factories, certain production and processing capabilities, workers, assembly lines, etc., while trading-oriented export enterprises can be in office buildings or office buildings. The office is located in-house, but there are no corresponding fixed assets, etc.
1. Go through the export tax rebate qualification procedures.
1. Promote the general process for applying for import and export rights, and apply for industrial and commercial business licenses and tax registration in the industrial and commercial system.
2. Apply to the Ministry of Commerce for import and export rights, such as foreign trade operator registration.
3. Customs filing and registration.
2. Processing of operating rights information.
The first one is called the “Registration Form for Foreign Trade Operators”, which is a general filing receipt from the Ministry of Commerce.
The second one is the “Notice of Determination of Export Tax Refund (Exemption)” from the Shenzhen Municipal Taxation Bureau. If the company obtains this certificate, it means that the company is already an export tax rebate company and will be eligible for export tax rebates after subsequent business occurs. Export tax rebates can be declared;
The third one is the “Customs Import and Export Goods Consignee and Consignor Registration Receipt”. With this receipt, it means that the company has obtained customs registration. After customs registration, the product The goods can be declared through customs.
The above introduction is that cross-border e-commerce tax refunds require customs filing. When cross-border e-commerce companies make export tax refunds, the tax and foreign exchange requirements are who exports and who collects foreign exchange. Overseas comprehensive service companies act as agents For exports to our company, overseas comprehensive service companies collect foreign exchange on their behalf, and the export tax rebate applied for is ultimately paid to the export company after the foreign comprehensive service company charges a certain handling fee. This is a relatively common export tax rebate model at present.