Documents such as contracts, transportation, customs declaration, etc. must be retained within 15 days after the export tax refund and exemption declaration, and the data retention period is 10 years.
In order to implement the VAT and consumption tax policies related to export goods, cross-border sales services, and intangible assets, optimize taxation services, and regulate the administration process, the State Administration of Taxation issued the "Administrative Measures for Export Business VAT and Consumption Tax Refund (Exemption)", clearly defining the requirements for the entire process of export refund (exemption) tax management.
For export goods and external repair and repair services enjoying the export refund (exemption) tax policy, taxpayers are required to strictly implement the filing document management regulations, and the specific requirements are as follows: Within 15 days after the taxpayer completes the export refund (exemption) tax declaration, the corresponding filing documents must be properly classified and retained (except for those that cannot be obtained due to transaction restrictions);At the same time, organize and prepare the document catalog according to the filing time, mark the form of data storage, keep it for reference, and ensure that the tax verification runs smoothly.
Purchase and sales contracts
Covers export contracts, foreign trade comprehensive service contracts, foreign trade enterprise purchase contracts, production enterprise non-production goods export purchase contracts, etc.
Cargo Transportation Documents
Includes carrier certificates such as sea waybills, air waybills, railway waybills, consignment notes, postal receipts, as well as domestic freight invoices, international freight forwarding service invoices, etc.
Entrusted customs declaration information
If an enterprise entrusts a third party to declare customs, it shall retain information such as the entrusted customs declaration agreement and the agency customs declaration service invoice.
If the company does not have access to the required filing documents, it can use alternative materials with similar contents and functions. Unless otherwise stipulated in the special policy, the filing documents shall be kept by the enterprise itself. It is strictly prohibited to destroy them without permission. The statutory retention period shall not be less than ten years.
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