If the export goods of the production enterprise are returned, how to obtain the certificate that the tax has been paid (not refunded) for the return? If the returned goods have been processed for export tax rebates, how to adjust them when declaring? Please check this guide to the issuance and declaration of the return certificate of the manufacturer!
Scenario 1: The export goods that have been returned have not been declared before the tax exemption and refund have occurred
Processing
The return certificate can be issued directly, and subsequent declarations do not need to be processed accordingly.
Specific operations
1. After logging in to the electronic tax bureau, select [I want to apply for tax]-[Certificate issuance]-[Issuance of export tax refund (exemption) certificate].
2. Click [New], fill in the cargo information that needs to be returned to the certificate, select "Return" for the business type, and select "Tax refund (exemption) not yet declared" for the tax refund (exemption) status. If multiple export declarations are involved, click "Save and Add" to enter them one by one.
Note: The return quantity must not be greater than the export quantity indicated on the customs declaration and should be filled in according to the quantity corresponding to the unit of measurement in the refund rate library.
3. Click [Generate Declaration Data], after the data self-test has no unskippable doubts, check the data, click [Certificate Application] to complete the return data declaration.
You can check the audit status in "Inquiry of Declaration Results", check the acceptance result of the tax authority in "Notice of Tax Matters", and download the form with the official seal of the tax authority in "Issuance of Certification Documents".
Scenario 2: The export goods that have been returned have previously claimed the tax exemption and refund
Processing
Issue a return certificate first, and use a negative amount to offset the original tax exemption and refund declaration data within the VAT tax declaration period of the month following the issuance of the return certificate.
Specific operations
1. After logging in to the electronic tax bureau, select [I want to apply for tax]-[Certificate issuance]-[Issuance of export tax refund (exemption) certificate].
2. Click [New], fill in the cargo information that needs to be returned to the certificate, select "Return" for the business type, select "Tax refund (exemption)" for the tax refund (exemption) status, and select "Deduction" for the business processing method. If multiple export declarations are involved, click "Save and Add" to enter them one by one.
3. Click [Generate Declaration Data], after the data self-test has no unskippable doubts, check the data, click [Certificate Application] to complete the return data declaration.
You can check the audit status in "Inquiry of Declaration Results", check the acceptance result of the tax authority in "Notice of Tax Matters", and download the form with the official seal of the tax authority in "Issuance of Certification Documents".
4. Select [I want to do tax]-[Export tax rebate management]-[Export tax refund (exemption) declaration]-[Tax exemption and refund declaration].
5. Select [Goods and Services Tax Refund Declaration], click [Goods Deduction], check the data to be deducted, and click [Write-off Export].
6. Find the deduction data in [Detailed Data Collection] - [Detailed Declaration Form of Tax Exemption and Refund for Export Goods and Services of Production Enterprises], and select "HZCJ-TY Return Deduction" for the business type.
That's it.