出口货物退运业务的涉税程序和账务处理（Tax related procedures and accounting handling of export goods return business）.docVIP

出口货物退运业务的涉税程序和账务处理（Tax related procedures and accounting handling of export goods return business） Tax related procedures and accounting handling of export goods return business Export returned, is the export enterprises will export goods declaration the actual departure after the return, referred to as the return, is for the export of goods sold because of quality or specifications and other reasons to return, the scope of export goods to the customs supervision. If the taxpayer has an export refund and returns to the domestic business, there is a difference due to the special nature of the tax related process. Export goods are tax policies that involve tax refund or exemption and refund. There are more enterprises to consult. In accordance with the relevant policies, the procedures for tax refund involving tax refund are as follows: I. General Taxation Policy for the return of goods exported: Returned the occurrence of departure, production enterprises in the export of the goods declaration occurred for some reason returned, and the customs and Excise Department has issued the export goods declaration (export tax refund), return of export commodities shall be issued by the Department in charge of tax refund by the transport have been overdue tax certificate apply for customs formalities. In case of any refund, the original exemption, exemption and refund shall be paid in accordance with the provisions of the regulations on the operation and management of the exemption, delivery and refund of the exported goods of the manufacturing enterprise (for Trial Implementation) ([2002]11). Tax credits = returned goods export FOB price * * RMB exchange rate of export goods tax rebate rate, budget accounts for the export rebate vat. If the returned goods are deemed to have been taxed on account of insufficient documentation, the tax shall not be paid. Re export refund of export goods goods, export enterprises rely on the export of goods returned have been overdue tax certific