报关单 application to pass goods through the customs (notice,report); be bill of entry; bill of sight; cd; customs declaration (adhesive/ non-adhesive); customs declaration form; customs declaration,c/d; customs formalities; customs invoice; customs manifest; customsformalities; entry manifest; goods through the custom
Enterprises apply for export tax rebates , the period needed to complete the seat of the ird taxes matrix , and to provide calculation of taxes ( equivalent to vat invoices ) , and exports to the pleadings ( ie export declarations ) 企业办理出口退税,需要向期限所在地税务局填报税金汇总表,并提供税金计算书(相当于增值税专用发票)和出口免状书(即出口报关单) 。
Article 25 taxpayers exporting goods with the applicable 0 % tax rate shall , upon completion of export procedures with the customs office , apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant documents as the export declaration document 第二十五条纳税人出口适用税率为零的货物,向海关办理出口手续后,凭出口报关单等有关凭证,可以按月向税务机关申报办理该项出口货物的退税。
Article 25 taxpayers exporting goods with the appliable 0 % ta x rate shall , upon completion of export procedures with the customs office , apply for the tax refund on those export goods to the tax authorities on a monthly basis based on such relevant documents as the export declaration document 第二十五条纳税人出口适用税率为零的货物,向海关办理出口手续后,凭出口报关单等有关凭证,可以按月向税务机关申报办理该项出口货物的退税。
In the case of commodities declared for export after 1 january 2005 , if a vat invoice is issued by the tax authorities on behalf of an enterprise after that date , vat special tax payment receipts no longer are required to be presented when the enterprise applies for an export vat refund 一、 2005年1月1日以后报关出口货物(以出口报关单<出口退税专用联>上注明的出口日期为准) ,凡税务机关利用增值税防伪税控系统代开增值税专用发票(指国税发[ 2004 ] 153号第二条规定所述代开专用发票,下同)在2005年1月1日以后开具的,出口企业在申请办理出口退税时,免予提供增值税专用税票。