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You should pay attention to the issues of returning export goods

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For the entry clearance of returned goods, you must submit the return certificate and other materials to the customs. You must pay attention to the following issues.

1. How to issue a return certificate?

 (1) The return certificate, including the "Export Goods Returned Tax Payment Certificate", "Export Goods Returned Tax Payment Certificate", collectively referred to as the "Export Goods Returned Tax Payment (Not Refunded) Certificate"

(2) The export enterprise shall apply to the competent tax authority to issue a return certificate; if the goods that are entrusted for export are returned, the entrusting party shall apply for the issuance of a tax paid (not refunded) certificate for the return of the exported goods and forward it to the entrusted party.

 (3) If the original export goods have not yet been declared for tax refund when the export enterprise returns, it may apply for the issuance of the "Certificate of Tax Refund for Export Goods Returned"

 (4) If the export enterprise has already declared the tax refund when returning the shipment, it needs to apply for the "Certificate of Tax Compensation for the Return of Export Goods." If a foreign trade enterprise has already refunded the tax, it needs to return the tax refund to the tax bureau, and then issue a tax reimbursement certificate for the refund; the production enterprise does not need to replenish the tax, and the negative number declaration is used in the tax rebate system to offset the original tax exemption and refund declaration data. The reduction of subsequent tax refunds is equivalent to simplifying the procedures and issuing a "Certificate of Tax Payment for Return of Export Goods."

note:

In the declaration software, the "Export Goods Returned Tax Return Certificate" and the "Export Goods Returned Tax Payment Certificate" are entered in one interface, collectively referred to as the "Export Goods Returned Tax Payment (Not Refunded) Certificate"

 Two, several ways to return

 (1) Repair or exchange after returning the shipment and send it to the customer

(1) Enterprises can enter the country for "inbound and outbound repairs", and then do not need to apply for a return certificate for re-shipping out of the country. This is a flexible and concise way.

(2) The company can also apply for a return certificate, and then repair or exchange the goods before sending it to the customer

(2) No exchange, no repair, no longer shipped to customers after the return, or even if new goods are issued, it has nothing to do with the original return business

(1) The company needs to issue a return certificate. If the original export goods have not been declared for tax refund at the time of return, they can directly issue the "Exported Goods Returned Tax Refund Certificate"; if the tax refund has been declared at the time of return, the "Exported Goods Returned Tax Refund Certificate" needs to be issued-the foreign trade company has For tax refund, you need to return the tax refund to the tax bureau first, and then issue a tax reimbursement certificate for the refund; the manufacturer does not need to replenish the tax, and use the negative number declaration in the tax rebate system to offset the original tax refund declaration data.

(2) For the returned goods, if the goods are returned in the original state within 1 year from the date of export release due to quality or specification reasons, they can be exempted from import duties and customs levies on import links. If the shipment is returned for more than one year or due to other reasons, import tax shall be levied. 3. Fiscal and tax treatment of export returns

(1) The export enterprise fails to declare the tax refund and returns the goods

(1) After returning the shipment, repair or exchange the product and then send it to the customer suggesting that only the maintenance or replacement cost should be accounted for, and other accounting processing and tax reporting systems will not be adjusted. That is to say, it does not deduct revenue, nor operates the tax refund system, only confirms the cost of maintenance and replacement, and performs the processing of borrowing inventory goods (returned goods) and crediting inventory goods (commodities out of exchange) for exchanged goods.

 (2) No exchange, no repair, no longer sent to the customer after the return. First, the current export income will be offset in the account of the month following the return of the return, and the cost of the returned goods that has been carried forward and returned will be adjusted. .

Secondly, if it is a multi-year period, if the exporting company adopts accounting standards or corporate accounting system, it should make profit and loss adjustments in the accounts and financial statements through the “previous year profit and loss adjustment”; Consumption of current data when returning.

Regarding the tax declaration system, since the tax refund has not been officially declared, there is no need to carry out corresponding reduction operations in the current enterprise export tax refund declaration system. Only the relevant accounting statements are adjusted for the export income that has been accounted for.

 (2) The export enterprise has declared the tax refund and the customs refund

 (1) No exchange, no repair, and no longer sent to customers after return

First of all, foreign trade companies must offset book income and make up taxes. Production companies must use negative numbers to offset the original tax exemption and refund declaration data during the next month's VAT declaration period when this situation occurs, and adjust the carried forward customs return. The cost of goods. Secondly, if it is a multi-year period, if the exporting company adopts accounting standards or corporate accounting system, it should make profit and loss adjustments in the accounts and financial statements through the “previous year profit and loss adjustment”; Consumption of current data when returning.

Regarding the tax declaration system, since income data has been declared, both foreign trade and production companies must reflect the reduced export tax-free income in Table 1. Regarding the tax rebate declaration system, foreign trade companies do not need to operate it. Manufacturers should operate the "export detail reduction business" and use negative numbers to declare the tax refund declaration data. If there is insufficient tax credit for the current period, the insufficient offset Part of the difference tax should be paid.

(2) Repairing or replacing the goods after returning the shipment and sending it to the customer is different from the export company that has not declared the tax rebate, because in this case the export company has already declared the tax rebate, and the foreign trade company has to make the tax rebate, and the production company uses a negative number to declare Subsequent tax exemption and refund declaration data are deducted. Therefore, even if repairs or exchanges are sent to the customer after the return, unless the company uses "inbound and outbound repair goods" to enter the country, it should follow the above procedures before proceeding with repairs or repairs. The accounting treatment of replacement costs, but new shipments can apply for tax refund with the new export tax refund business.