Every batch of goods exported by general foreign trade enterprises, especially those that receive purchase invoices for the first time, will be sent by letter one by one. Specifically, when an export enterprise declares a tax refund, the local competent tax refund department will send a letter to the competent tax bureau of your supplier (it used to be in the form of mail, but now it is generally in electronic form, and the requirements in different regions are different). The tax bureau of the supplier will conduct on-the-spot investigation on the supplier to see whether the business is true and whether the sales and taxes have been paid truthfully.
Extended data
Catalogue of measures for the administration of tax letters and telegrams on export goods
edit
first
These Measures are formulated in order to strengthen the administration of export tax rebate, improve the correspondence system for tax authorities to investigate and verify the information related to export goods, and prevent and crack down on illegal acts of defrauding export tax rebate.
second
The tax authorities in charge of export tax refund (hereinafter referred to as the tax refund authorities) shall send a letter to the tax authorities at or above the county level where the supplier of export goods is located in the format of Annex 1 in case of any of the following circumstances in the process of handling the tax refund (exemption) of export goods, and handle it according to the reply. Before receiving the reply, the tax refund (exemption) that has not been handled will not be handled for the time being.
(a) the source of export goods is found to be in doubt during the examination and approval of export tax rebate;
(two) after the evaluation and analysis of the tax refund, it is found that there are abnormal situations;
(3) Having doubts about the production, operation and tax payment of suppliers;
(4) Other circumstances that the tax refund authority deems necessary to investigate.
The State Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning may further refine the specific scope of letter investigation in this region in light of the actual situation in this region.
essay
If the export enterprise and the supplier enterprise are under the jurisdiction of the State Taxation Bureau of the same city or the State Taxation Bureau at the county level, the internal tax refund department of the tax authority may also directly submit a written application to the tax source management department (the document format of the written application shall be formulated by the state taxation bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans), and the tax source management department shall be responsible for organizing the examination and investigation, and the investigation contents shall be consistent with those listed in Annex 2.
Article 4
The functional departments responsible for sending letters and replies within the tax authorities shall designate full-time or part-time personnel to be responsible for the management of export goods tax letters and telegrams, and register, sort out and file the letters and telegrams and replies. Letters and telegrams should be sent by registered mail or express mail, and enterprises and other non-tax department personnel should not be entrusted to fill in and mail letters and telegrams.
Article 5
This reply is the responsibility of the tax authorities at or above the county level where the export goods suppliers are located (hereinafter referred to as the reply tax authorities). After receiving the tax letter for export goods, two or more tax collectors should be sent to the supplier of export goods for on-the-spot investigation to verify the supplier's production and operation ability (including the supplier's own production ability, the products processed by the supplier and the products purchased by the supplier) and tax payment.
Article 6
The tax authorities at the place of reply shall reply in the format of Annex 2 within 1 month after receiving the letter. If you can't reply on time due to special circumstances, you should also explain the reasons and specific reply time to the letter-sending unit within 1 month, and the delay in reply is generally not more than 3 months.
Article 7
The tax authorities at the place of reply shall, according to the relevant management measures, include the enterprises involved in the letter, especially those involved in repeated letters, into the scope of key monitoring enterprises.
Article 8
If the tax refund authorities at all levels have not received the other party's reply or "explain the reasons" after sending a letter 1 month, they should send a reminder notice to the reply unit in time (Annex 3). If no reply is received within 1 month after reminding, it can be reported to the provincial state taxation bureau step by step. Provincial State Taxation Bureau has not responded after coordination and supervision, and shall truthfully report the relevant information to State Taxation Administration of The People's Republic of China. The general administration will assess the counterpart swap work in various places according to the situation.
References:
Baidu Encyclopedia-Measures for the Administration of Tax Correspondence of Export Goods