The specific requirements for tax exemption reports for import and export goods are as follows
The tax exemption certificate for imported and exported products refers to the manually processed record quantity and manually recorded compensation for small and medium-sized enterprises Import materials and processing Or the customs may issue relevant documents such as approval for processing trade contracts, tax reduction, exemption, approval procedures, and tax declaration for import and export business.
The specific information requirements are as follows:
For contract products processed as commodities, the 12 digit code in the Registration Manual must be completed in the column of the registration number for customs declaration. The difference is that a small amount of low value auxiliary materials are required in the Registration Manual.
If the finished product processing trade products become tax deductible or imported goods are exempt from taxes according to the "Tax Collection and Exemption Certificate", the import of the customs declaration number "Tax Collection and Exemption Certificate" and the quantity of the "Registration Manual" that the transportation company is responsible for must be completed in the export declaration form.
For tax reduction, exemption, and approval customs declaration forms, this column should be filled with the number of tax exemption certificates and cannot be empty.
3. For customs declarations that have not submitted approval documents, this column is exempt from reporting.
The length of the record number is 12 digits, with the first digit being the tag code. The tag code of the registration number must be coordinated with the "Transaction Mode" and "Exemption Attribute" columns. For example, if the business model is processed using the provided materials, the exemption nature must also be processed using the provided materials. The dialing code for the registration number must be B
