Write-off of foreign exchange receipts

First, open an account

Before the exporting unit first applies for the export verification form for export receipt (hereinafter referred to as the “counting-off form”), it shall register with the foreign exchange bureau with the following materials:

1. Unit introduction letter and application form;

2. The original and copy of the approval document for the import and export business approved by the foreign trade and economic cooperation department;

3. A copy and photocopy of the business license;

4. Enterprise legal person code certificate and photocopy;

5. A copy of the customs registration certificate;

6. A copy of the export contract.

After the foreign exchange bureau has verified the above materials correctly, it will go through the registration procedures for the exporting unit.

Second, the collar

Before the exporting unit conducts the export business, it will receive the verification form from the foreign exchange bureau with the unit introduction letter and the export verification certificate (now the seal card of the account opening unit). When an exporting unit applies for a verification form to the foreign exchange bureau, it shall fill in the name of the unit or stamp the name of the unit in the “Export Unit” column of each verification form on the spot. Before the official use of the verification form, the official seal of the unit is stamped.

The verification form is valid within two months from the date of receipt of the order. The exporting unit shall return the unused verification form to the foreign exchange bureau for cancellation within one month from the date of expiration.

The verification form filled out by the exporting unit shall be consistent with the relevant contents stated on the export goods declaration form.

Third, customs declaration

The exporting unit shall, within the validity period, affix the verification form of the official seal of the exporting unit and relevant documents for customs declaration.

Fourth, send stubs

After the exporting unit has gone through the customs declaration, it shall, within 60 days from the date of customs declaration, send the stub to the foreign exchange bureau with the verification form and the customs declaration issued by the customs with the anti-counterfeit label, the customs “certificate of inspection” and the foreign trade invoice. formalities.

V. Write-off

The exporting unit shall, within 30 days from the date of receipt of the foreign exchange, go to the foreign exchange bureau for the verification of export receipt and collection with the verification form and the “exclusive collection and verification of export receipts and issuance” issued by the bank.

6. Loss and cancellation of the verification form

After the export unit loses the verification form, it shall, within 15 days, explain the situation in writing to the foreign exchange bureau (with official seal and signature of the legal person), apply for loss reporting, and verify the unified declaration after the foreign exchange bureau verifies.

1. For the blank verification form, the foreign exchange bureau shall cancel it;

2. For the verification form that has been declared, the relevant export vouchers shall be used for verification.

3. For the special request for re-issuing the export tax rebate, after the export verification formalities are processed, the exporting unit shall apply in writing to the foreign exchange bureau with the export tax refund certificate corresponding to the verification form issued by the taxation department. The bureau issued the “Certificate of Tax Reimbursement for Export Receipt of Exchange Receipts”.

VII. Customs declaration

If the exporting unit loses the customs declaration form, it shall, with the unwritten verification certificate issued by the foreign exchange bureau, re-submit it to the customs.

Eight, reimbursement matters

If a refund occurs under the export item, the exporting unit shall provide the relevant documents to the foreign exchange bureau, and the foreign exchange bureau shall verify the authenticity of the foreign exchange refunded according to the following conditions:

(1) If the export has been declared and has been written off, the foreign exchange bureau shall review it with the following valid documents:

1. Export contract;

2. The refund agreement and related certification materials;

3. The export collection and verification verification form (tax refund special association);

4. Other materials required by the foreign exchange bureau.

(2) If the submitted documents have not been written off, the foreign exchange bureau shall conduct the review with the foreign exchange designated bank settlement water bill (or collection notice) and the documents listed in the preceding paragraph.

(3) If the export has not been submitted, the foreign exchange bureau shall review it by means of the preceding paragraph and the following valid documents:

1. Export goods declaration form;

2. Commercial invoices;

3. Copy of the bill of exchange

4. Foreign exchange designated bank settlement water bill (or collection notice).

(4) If the export goods have not been declared but have been pre-collected for all or part of the payment, the exporting unit shall pay the foreign exchange to the importer. The foreign exchange bureau shall issue the original contract of the export contract, terminate the execution contract, and the foreign exchange designated bank settlement bill. (or collection notice), import party payment notice for review.

After the foreign exchange bureau has reviewed the above-mentioned vouchers provided by the exporting unit, it has issued a “certificate of cancellation of the export verification of foreign exchange receipts”. The bank relies on this to prove that the export unit handles the sale and purchase of foreign exchange.

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