Tax refund for verification of export proceeds

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1. quotation

in international trade, the inquiry and quotation of products are generally the beginning of trade. Among them, the quotation for export products mainly includes: product quality grade, product specification and model, whether the product has special packaging requirements, the quantity of products purchased, delivery time requirements, product transportation mode, product material and so on.

the commonly used quotations are: FOB "FOB", CNF/CFR "cost and freight", CIF "cost, insurance and freight" and so on.

II. Ordering (signing)

After the two trading parties reach an agreement on the quotation, the buyer's enterprise formally orders and negotiates with the seller's enterprise on some related matters. After the two parties agree, they need to sign a Purchase Contract. In the process of signing the Purchase Contract, we mainly discuss the commodity name, specifications, quantity, price, packaging, place of origin, shipment date, payment terms, settlement method, claim and arbitration, and write the agreement reached after the negotiation into the Purchase Contract. This marks the official start of export business. Usually, the signing of the purchase contract in duplicate takes effect with the official seal of our company affixed by both parties, and each party keeps one copy.

iii. payment methods

there are three commonly used international payment methods, namely, letter of credit payment, TT payment and direct payment. 1. mode of payment by letter of credit

Letters of credit are divided into clean letter of credit and documentary letter of credit. Documentary letter of credit refers to a letter of credit with specified documents, and a letter of credit without any documents is called a clean letter of credit. Simply put, a letter of credit is a guarantee document to ensure that the exporter can recover the payment. Please note that the time limit for shipment of export goods should be within the validity period of the letter of credit, and the time limit for presentation of documents in the letter of credit must be submitted no later than the validity date of the letter of credit.

in international trade, most people use letters of credit as payment methods, and the date of opening letters of credit should be clear, clear and complete. Several state-owned commercial banks in China, such as China Bank, China Construction Bank, China Agricultural Bank and China Industrial and Commercial Bank, are able to open letters of credit (the opening fee of these major banks is 1.5‰ of the opening amount).

2. TT payment method

TT payment method is settled in cash in foreign exchange, and your customer will remit the money to the foreign exchange bank account designated by your company, and you can ask for remittance within a certain period after the goods arrive.

3. Direct payment

refers to direct delivery payment by the buyer and the seller.

iv. stocking

stocking plays an important role in the whole trade process and must be implemented one by one according to the contract. The main contents of stock preparation are as follows:

1. The quality and specifications of the goods should be verified according to the requirements of the contract.

2. Quantity of goods: guarantee to meet the requirements of the contract or letter of credit for quantity.

3. Time for preparing goods: It should be in accordance with the provisions of the L/C, combined with the shipping schedule, so as to facilitate the connection between the goods and the ship.

v. packaging

you can choose the packaging form (e.g. carton, wooden case, woven bag, etc.) according to the different goods. Different packaging forms have different packaging requirements.

1. General export packaging standards: packaging is carried out according to the general standards for trade export.

2. Special export packaging standard: packaging export goods according to customers' special requirements.

3. Packing and marking of the goods (marks and numbers): It should be carefully checked and verified to make it conform to the provisions of the letter of credit.

VI. Customs clearance procedures

Customs clearance procedures are extremely complicated and important, and the transaction cannot be completed without smooth customs clearance.

1. Export commodities subject to statutory inspection shall have an export commodity inspection certificate.

At present, there are four main links in the inspection of import and export commodities in China:

○○ Acceptance of inspection: inspection refers to the application for inspection by foreign trade parties to the commodity inspection authorities.

○ sampling: after the commodity inspection authorities accept the inspection application, they will promptly send personnel to the goods storage site for on-site inspection and appraisal.

○ inspection: after accepting the inspection application, the commodity inspection authorities will carefully study the declared inspection items and determine the inspection contents. And carefully review the provisions of the contract (letter of credit) on quality, specifications and packaging, find out the basis of inspection, and determine the inspection standards and methods. (Inspection methods include sampling inspection and instrumental analysis inspection; Physical examination; Sensory test; Microbiological inspection, etc.)

○ Issuing certificates: in terms of export, all export commodities listed in the [List of Categories] will be issued with a release form (or stamped with a release stamp on the "Export Goods Declaration Form" instead of a release form) after passing the inspection by the commodity inspection authorities.

2. Professional personnel with customs clearance certificates must go through customs clearance formalities with boxes, invoices, declaration power of attorney, export settlement verification form, copy of export goods contract, export commodity inspection certificate and other texts.

○ The packing list is the packing details of export products provided by the exporter.

○ Invoice is the export product certificate provided by the exporter.

○ A power of attorney for customs declaration is a certificate that a unit or individual without customs declaration ability entrusts a customs declaration agent to declare customs.

○ the export verification form is applied by the exporting unit to the foreign exchange bureau, which refers to a document that the unit with export ability obtains the export tax rebate.

○ The commodity inspection certificate is obtained after passing the inspection by the entry-exit inspection and quarantine department or its designated inspection agency, and it is a general term for inspection certificates, appraisal certificates and other certificates of various import and export commodities. It is a valid certificate with legal basis for all parties concerned in foreign trade to perform contractual obligations, handle claims disputes, negotiation and arbitration, and provide evidence in litigation, and it is also a necessary proof for customs clearance, tariff collection and preferential tariff reduction and exemption.

VII. Shipment

In the process of loading goods, you can decide the mode of shipment according to the quantity of goods, and take out insurance according to the types of insurance specified in the Purchase Contract. Options:

1. Complete container

Types of containers (also known as containers):

(1) According to specifications and sizes: At present, DRY CONTAINER commonly used in the world are:

2-foot containers with external dimensions of 2 feet by 8 feet by 6 inches;

4-foot-by-8-foot-by-6-inch container for short; And the 4-foot-by-8-foot-by-9-foot-by-6-inch cabinet, which has been widely used in recent years.

2-foot container: the internal volume is 5.69 m X2.13 m X2.18 m, the gross weight of distribution is generally 17.5 tons, and the volume is 24-26 cubic meters.

4-foot container: the internal volume is 11.8 m X2.13 m X2.18 m, the gross weight of distribution is generally 22 tons, and the volume is 54 cubic meters.

4 feet. Westbank > the volume is 68 cubic meters.

the p>45-foot-high cabinet: the internal volume is 13.58 meters X2.34 meters X2.71 meters, and the gross weight of distribution is generally 29 tons, with a volume of 86 cubic meters.

the 2-foot open-top cabinet: the internal volume is 5.89 meters X2.32 meters X2.31 meters, and the gross weight of distribution is 2 tons, with a volume of 31.5 cubic meters. Gross weight of distribution is 3.4 tons, with a volume of 65 cubic meters.

2-foot flat-bottom container: internal volume is 5.85 meters X2.23 meters X2.15 meters, gross weight of distribution is 23 tons, with a volume of 28 cubic meters.

4-foot flat-bottom container: internal volume is 12.5 meters X2.12 meters X1.96 meters, gross weight of distribution is 36 tons, with a volume of 5 cubic meters. < p REEFER CONTAINER; Dresser container; OPEN TOP CONTAINER; A FLAT RACK CONTAINER; Tank container.

2. Assembling containers

Generally, the freight is calculated according to the volume and weight of the exported goods.

VIII. Transportation insurance

Usually, both parties have agreed on transportation insurance in advance when signing the Purchase Contract. Common insurances include marine cargo transportation insurance, land and air postal cargo transportation insurance, etc. Among them, the risks covered by marine cargo insurance clauses are divided into two categories: basic risks and additional risks:

(1) The basic risks include free from specific average (F.P.A.), with average or with specific average (W.A. or W.P.A.) and all risks (All Risk-A.R The coverage of FPA includes: total loss of goods caused by natural disasters at sea; Total loss of goods during loading, unloading and transshipment; Sacrifice, contribution and salvage expenses caused by general average; Total loss and partial loss of goods caused by collision, collision, flood and explosion of transport vessels. W. p. a. insurance is one of the basic risks of marine insurance. According to the insurance clauses of China People's Insurance Company, its scope of responsibility covers not only the risks listed in FPA, but also the risks of natural disasters such as bad weather, lightning, tsunami and flood. The coverage of all risks is equivalent to the sum of W.P.A. and general additional risks.

(2) additional risks. There are two types of additional risks: general additional risks and special additional risks. General additional risks include tpnd, fresh water rain, pilferage, leakage, breakage, hook damage, mixed contamination, package breakage, mildew, moisture and heat, and odor. Special additional risks include war risk, strike risk and so on.

IX. Bill of Lading

Bill of Lading is a document signed by the shipping company for the importer to pick up the goods and settle the foreign exchange after the exporter has gone through the export customs clearance and customs clearance.

the signed bill of lading is issued according to the number of copies required in the letter of credit, usually three. The exporter keeps two copies for tax refund and other business, and one copy is sent to the importer for delivery and other procedures.

when shipping goods by sea, the importer must take the original bill of lading, packing list and invoice to pick up the goods. The exporter shall send the original bill of lading, packing list and invoice to the importer. )

If the goods are transported by air, you can directly pick up the goods by fax of bill of lading, packing list and invoice.

X. Settlement of foreign exchange

After the export goods are loaded, the import and export company shall correctly prepare documents (such as packing list, invoice, bill of lading, export origin certificate, export settlement) in accordance with the provisions of the letter of credit. Within the validity period of presentation stipulated in the letter of credit, submit it to the bank for negotiation and settlement of foreign exchange.

in addition to the settlement of foreign exchange by letter of credit, other payment remittance methods generally include TELEGRAPHIC TRANSFER(T/T), DEMAND DRAFT(D/D), MAIL TRANSFER(M/T), etc. Due to the rapid development of electronicization, remittance is mainly made by telegraphic transfer. (In China, enterprises enjoy preferential export tax rebate policy)

Business terms related to export trade

Ports

Ports originally meant coastal ports designated by the state for foreign trade. But now, the port is not only a commercial port for economic and trade exchanges (that is, trade), but also a port for politics, diplomacy, science and technology, culture, tourism and immigration. Ports have not only referred to ports located along the coast. With the development of land and air transportation, foreign trade goods, people entering and leaving the country, their luggage, mail and parcels can reach the hinterland of a country directly by rail and air. Therefore, the country has also set up ports to carry out international combined transport, international air parcel exchange and other places with foreign trade and border trade. Simply put, the port is a gateway designated by the state for foreign exchanges and a hub for international cargo transportation. To some extent, it is a special international logistics node.

Classification of ports

Ports can be classified from different angles, and the commonly used classification methods are as follows:

1. According to the authority of approval and opening. According to the approval, ports can be divided into first-class ports and second-class ports.

Class I ports refer to ports approved for opening in the State Council (including ports managed by the central government and some ports managed by provinces, autonomous regions and municipalities directly under the Central Government).

Class II ports refer to ports approved by the provincial people's governments for opening and management.

2. According to the mode of transportation for entry and exit. According to the mode of transportation of entry and exit borders, ports can be divided into port ports, land ports and air ports.

China electronic port

China electronic port uses modern information technology, and with the help of the resources of the national telecommunications company, it centrally stores the electronic account data of import and export business information flow, capital flow and cargo flow managed by various administrative organs of the state into the public data department and cross-industry networking data verification, so that enterprises can handle various import and export businesses online.

port

port is the assembly point and hub of land and water transportation, the distribution center of industrial and agricultural products and foreign trade import and export materials, and the place where ships dock, load and unload goods, get on and off passengers and replenish supplies. Because the port is a natural interface between inland hinterland and ocean transportation (international air transportation), people also regard the port as a special node of international logistics.

free trade zone

a free trade zone refers to an area where a country or region builds or expands infrastructure such as docks, warehouses and factories and implements preferential treatment of duty-free to attract foreign enterprises to engage in business activities such as trade, import and export processing industries. The free trade zones set up in various countries or regions have various names and scales, mainly including the following: free ports or free trade zones, bonded zones, export processing zones, and so on. In a sense, these special economic zones can also be called special nodes of international logistics.

recovery process: foreign exchange will enter the account to be verified first, and the foreign exchange can be transferred from the account to be verified to the company's foreign exchange settlement account only if the enterprise has a quota. For new foreign trade enterprises (note: enterprises with no record of export receipts before May 3, 28), if the advance payment occurs, the enterprise may apply to the local foreign exchange bureau for registration and confirmation of the withdrawal of the advance payment after registering the withdrawal of the advance payment in the trade credit registration management system, and submit the following materials: (1) A written application (see Annex for the format); (2) An export contract (for future export) has been signed (an export agency agreement is also required for export agents); (3) Other materials. After examination and approval, the enterprise carries the approval documents to handle foreign exchange settlement. However, the approval document can only be applied to SAFE once. If you receive the payment only after the goods are exported, or collect the payment first and then settle the foreign exchange, you don't need to register the advance payment and apply for the quota in the credit system, but settle the foreign exchange directly under the general trade quota. If the goods are paid for before export or the foreign exchange is settled before export, the enterprise needs to register in the credit system and apply for a quota from the foreign management office. If the enterprise goes through the cancellation of registration and verification in time after the export, the advance payment amount of the enterprise will be increased to 3% of the first export amount. Safe has certain control over the amount of advance payment of enterprises, and cannot increase beyond the scope.