I declared the export tax rebate in June 5438+0 and August, but I filled in the "sales amount of export goods exempted from tax rebate" in the VAT declaration form in August and July, but did not fill in the "tax refund amount of goods exempted from tax rebate". It was not until September 10 that the tax refund was credited to our company's account.
First of all, if your company is a foreign trade enterprise, you should not fill in "sales of duty-free export goods" in your declaration, but fill in "sales of duty-free goods" in the eighth column. Please check again whether you are an industrial enterprise or a commercial enterprise. If it is the latter, then there is no need to obtain "tax refund and exemption for goods". I suggest you know the calculation method of export tax rebate, which is helpful for your business development.
I made a mistake on this bill. I deducted the domestic sales with the input of my work, but the input invoice of the month of domestic sales was not deducted, because I didn't fill in the "tax refund amount for tax-free goods", so I didn't pay more tax. June 5438+ 10 Can I fill in the "Tax Refund Amount for Goods Exempted from Tax Refund"?
Just like the first answer, what you said is input invoice deduction, which means you should be a foreign trade enterprise. Friend, your understanding of export tax rebate is a bit wrong. I suggest you don't fill it in indiscriminately, the consequences will be very serious.
Question 2: Fill in the approval form for tax refund registration of export enterprises, and give a detailed explanation. ! ! 80 points Export enterprise tax refund registration application approval form Fill in the form Description Export enterprise tax refund registration application approval form Fill in the form Description Export enterprise tax refund registration application approval form Description 1. This form is applicable to the collection of application and approval information of export tax refund enterprises. Note: Only general VAT taxpayers can apply for export tax rebate. Therefore, this form is not applicable to general non-VAT taxpayers. 2. When filling in this form, you should refer to the following information provided by the export enterprise: 1, business license or other approved practice certificates; 2. Tax registration certificate; 3. Registration certificate of import and export right of production enterprises issued by the State Bureau of Foreign Trade and Economic Cooperation; 4. Self-declaration registration certificate issued by the customs where the export enterprise is located (referred to as "declaration certificate"); 5. Other relevant materials. Four. Fill in specific instructions for each item: 1, taxpayer identification number, enterprise name, production and business address, postal code, telephone number, fax number, e-mail, registration type, competent unit, affiliation, business scope, mode of operation, name of legal representative, name of financial controller, bank of deposit, account number, ICBC registration number code, date of issuance, validity period, etc. 2. Customs code: fill in the code given by the customs (subordinate to the customs) to the export tax refund enterprise. 3. Taxpayer category: uniformly filled in as "VAT general taxpayer". 4. Industry attribution: refers to the product category of the industry to which the products allowed to be exported by the state belong. The state classifies the products that are allowed to be exported into 1 1 industry categories, such as grain, oil and food, local products, textiles and clothing, medical care, light industry technology, metallurgy and minerals, mechanical and electrical products, petrochemicals, building materials, sports culture and other industries. When filling in the form, one of them should be filled in according to the business scope approved by the state economic and trade department and compared with the above-mentioned industry categories. 5. Approval number of import and export right and business scope: fill in the approval number of the scope of goods approved for import and export by the state foreign trade and economic management department. 6. Examination and approval authority: fill in the name of the state foreign trade administrative department that approves the import and export of enterprises by itself, that is, the name of the state foreign trade administrative department that issues the Registration Certificate of Import and Export Right of Production Enterprises by itself. 7. Franchised commodities refer to export commodities specially controlled by the state. This column should fill in the code of licensed goods, and enterprises without licensed goods should not fill in this column. Licensed goods have four code names: D, E, F and G, which are specifically expressed as follows: D: gold jewelry E: jewelry and jade F: mink G: shark's fin, bird's nest, abalone, seafood, fish lips, scallops and so on. 8. Capital column: The fixed assets and current assets of the enterprise shall be filled in separately, and the unit is RMB. 9. Taxpayer and contact telephone number: fill in the employee and contact telephone number of the export tax refund enterprise who specifically handles the tax refund procedures. 10, in charge of foreign exchange management: fill in the foreign exchange management unit of the export enterprise in charge of foreign exchange. 1 1. Attachment: This column should be filled with the names of relevant materials submitted by export tax refund enterprises to the competent tax authorities when applying for export tax refund approval. 12. Name of tax refund authority: fill in the name of the taxpayer's competent export tax refund authority, and do not fill in the name of the competent tax collection authority. 13. responsible person and agent: fill in the name of the responsible person and agent of the tax refund authority. 14. application date: fill in the date when the export tax refund enterprise submits the application for export tax refund registration certificate to the tax refund authority. 15. Classification management code: filled in according to the classification management code approved by the tax refund authority. Classification management codes include four types: A, B, C and D, 16. Selection and determination of export tax refund method: (1) Establishment of tax refund formula: choose one of two methods: separate accounting for internal and external sales and separate accounting for internal and external sales, and fill in the applicable methods of export enterprises and the methods approved by tax refund authorities (competent tax refund authorities) in the columns of "export enterprises" and "tax refund authorities" respectively; (2) Tax refund method: Different export enterprises apply different tax refund methods. For foreign trade enterprises, only the "weighted average unit price" calculation method is applicable; For the production enterprises, you can choose one of the "tax-free refund mode" and "pre-levy refund mode". At present, the "free entry and exit law" is implemented. When filling in this item, the tax refund method applied by the export enterprise and the method approved by the competent tax refund authority should be filled in the columns of "export enterprise" and "tax refund authority" respectively. (3) declaration method: choose one of "centralized declaration entry" and "self-declaration entry", and fill in the columns of "export enterprise" and "tax refund authority" respectively, the declaration method of export enterprises and the examination and approval of tax refund authority .....; & gt
Question 3: How to write a written application for personal income tax refund? Just write directly according to the actual situation. As long as the tax bureau agrees to refund the tax, it doesn't matter what you write.
Question 4: How to fill in the "Reasons and Basis for Tax Refund" in the application form for enterprise income tax refund? The main contents are: according to what file, file name, file number, what conditions the enterprise meets, such as what income ratio it has reached. Or how to report an error.
Ask anyone who helps you solve this problem, usually the administrator. If he doesn't understand, he can ask someone who does. The winner asked him to show you the way and who to look for.
For details, please call the tax service hotline 12366.
Question 5: How to write the application for tax refund for enterprise settlement? The Application for Tax Refund for Enterprise Settlement is written as follows:
1, the final settlement and settlement of the tax refund shall be carried out with the final settlement document and tax payment receipt. Obtain the Approval Form for Tax Refund from the competent tax authorities, fill it out truthfully and submit it to the competent tax authorities for examination and approval.
2, that is due to technical errors caused by the wrong tax refund; Tax rebates such as final settlement, tax reduction and exemption, policy adjustment and tax rate adjustment formed in the process of collection shall be examined and approved by the tax authorities at the county level.
3, by the taxpayer to fill in the "tax refund application form (or tax refund declaration form)", reported to the grass-roots tax authorities for examination and approval, and then by the tax agent to fill in the "income refund book" and sent to the state treasury for refund; For taxpayers who do not need to apply for tax refund, the grass-roots tax authorities directly report to the county-level tax authorities for review according to the relevant credentials (such as income tax return, tax treatment decision, tax ticket review error handling sheet, etc.). ), and then the tax accountant fills in the "income refund book" and sends it to the state treasury for refund.
Question 6: How to fill in the latest VAT tax return (general taxpayer) according to the following methods:
(a) fill in the steps:
1. Fill in the sales information
Step 1: Fill in columns 1 to 1 1 in the attached information of the VAT tax return (sales details of this period);
Step 2: Fill in the information attached to the VAT tax return (III) (details of deduction items of service industry, real estate and intangible assets). (To be filled in by taxpayers with different deductions)
Step 3: Fill in columns 12 to 14 of the attached information (current sales details) of the VAT tax return. (to be filled in by taxpayers with different deductions).
Step 4: Fill in the VAT tax reduction and exemption declaration list. (To be completed by taxpayers with tax reduction or exemption business)
2. Fill in the input tax
Step 5: Fill in the information attached to the VAT tax return (5) (calculation table of real estate installment deduction). (To be completed by the taxpayer who deducts the real estate input tax by installments)
Step 6: Fill in the Fixed Assets Input Tax Deduction Form (excluding real estate). (The taxpayer shall fill in the input tax deduction business of fixed assets (excluding real estate))
Step 7: Fill in the information attached to the VAT tax return (II) (details of input tax in this period).
Step 8: Fill in the detailed list of input tax deduction structure in this period.
3. Fill in the tax credit
Step 9: Fill in the information attached to the VAT tax return (IV) (tax deduction form). (To be completed by taxpayers with tax deduction business)
4. Fill in the main table
Step 10: Fill in the VAT tax return (applicable to general taxpayers). (Fill in the main table according to the attached data)
(2) Description:
For general business of VAT taxpayers (excluding immediate refund upon demand, tax reduction and exemption, export tax rebate, summary declaration, tax deduction, differential taxation, fixed assets deduction and real estate deduction), only some items in Schedule 1, Schedule 2, investment structure table and main table need to be filled in. Other forms do not need to be filled in.
1. Sales description.
(1) Fill in the general tax calculation method.
For businesses that apply the general tax method to taxpayers, the income obtained in the current period should be reported in the corresponding columns of "special VAT invoice issued", "other invoices issued" and "unrecorded" according to the sales volume and output tax determined by different tax rates.
(2) Fill in the simple tax calculation method
For businesses that apply the simple tax calculation method to taxpayers, the income obtained in the current period should be filled in the corresponding columns of "issuing special VAT invoices", "issuing other invoices" and "not issuing invoices" respectively according to the sales amount and tax payable determined by applying different collection rates.
2. Fill in the input tax
(1) Fill in the input tax to be deducted.
The input tax amount of the special VAT invoice (including the unified invoice for motor vehicle sales) certified by the taxpayer in the current period (or verified and deducted by the VAT invoice inquiry platform) shall be filled in the column of "Certified Special VAT Invoice".
After the "special payment book for customs import value-added tax" obtained in the current period is consistent with the audit comparison, it should be filled in the column of "special payment book for customs import value-added tax" in column 5 of Schedule 2 according to the total amount of tax that is consistent with the audit comparison result notice.
The input tax calculated by the purchase invoice or sales invoice of agricultural products obtained in the current period shall be filled in the column "Purchase invoice or sales invoice of agricultural products" in column 6 of Schedule 2. For enterprises that implement the approved deduction of agricultural products, the input tax amount approved for the current agricultural products is also filled in this column.
The "tax withholding certificate" obtained in the current period and the amount of tax withheld and remitted shall be filled in the "tax withholding certificate" in column 7 of Schedule 2.
For road, bridge and gate tolls obtained from May 20 16 to July 3 1 6, the deductible input tax calculated according to the toll amount indicated on the obtained toll invoice (excluding financial bills) shall be filled in "Other" in column 8 of Schedule 2.
Relevant policies: The tolls paid by ordinary taxpayers for roads, bridges and gates are based on the toll amount indicated on the obtained toll invoice (excluding financial bills, the same below), and the deductible input tax is calculated according to the following formula:
Expressway toll input tax deduction = the amount indicated on the expressway toll invoice ÷ (1+3%) × 3%;
Input tax deduction for first-class highways, second-class highways, bridges and gates = indicated on the invoices for first-class highways, second-class highways, bridges and gates ... >>
Question 7: How to obtain the electronic file of the export tax refund and exemption qualification application form? Enter the application entry information related to qualification in the declaration system, then generate the qualification-related data, and finally print the qualification-related report. The whole process is completed through the tax refund declaration system without manual filling.
Question 8: How to write the application for enterprise income tax refund? The general enterprise code should be the tax registration certificate number, and the project should be the subject of tax refund.
Question 9: How to write the application for personal income tax refund? Call the local tax bureau administrator, ask for a local tax payment (tax refund) application form, fill it out and send it to the local tax bureau administrator for signature, and then go to the counter to apply for tax refund.
This is not just a question of personal income tax rebate. Last month, you lied about your personal income, and this declaration record must be corrected. Otherwise, the local taxation bureau will be in trouble when it conducts annual regular audits at the end of the year.