【涨知识】一文了解出口退税业务“集团公司成员企业备案”操作步骤

Core Viewpoint - The article provides a detailed guide on the process for a group company to file for tax exemption on goods deemed as self-produced, emphasizing the necessary documentation and steps for member enterprise registration with the tax authority [1][4]. Group 1: Required Documentation - The group company headquarters must provide the following documents for registration with the tax authority: 1. "Group Company Member Enterprise Registration Form" and electronic declaration data [3]. 2. Copies of the business licenses of the group company headquarters and its controlled production enterprises [3]. 3. Copies of the articles of association of the group company headquarters and its controlled production enterprises [3]. 4. Any other documents required by the tax authority [3]. Group 2: Registration Process - Upon submission of complete and compliant documentation, the tax authority should register the group company on the spot [4]. - If the documentation does not meet the requirements, the tax authority must inform the company once, allowing for corrections before registration [4]. - After registration, the tax authority will forward the "Group Company Member Enterprise Registration Form" to the tax bureau of the group company headquarters and the member enterprises based on their locations [4]. Group 3: Electronic Tax Bureau Operations - The registration process can be completed through the new electronic tax bureau by following these steps: 1. Log in to the new electronic tax bureau and navigate to "Tax Handling" > "Export Tax Rebate Management" > "Export Tax Rebate (Exemption) Enterprise Qualification Information Report" > "Group Company Member Enterprise Registration" [5][7]. 2. Add controlled enterprise information, delete selected enterprise information, and upload necessary documents [7]. 3. After data entry, submit the information to the core tax management system [8]. Group 4: Querying Registration Status - To check the status of the registration, log in to the new electronic tax bureau and navigate to "Query" > "One-stop Query" > "Export Tax Rebate Related Information Query" > "Tax Rebate Review Progress Query" [9]. - Users can filter the query by entering "Item Name," "Application Date," "Reporting Period," "Declaration Batch," and "Item Status" [10]. - Once the relevant item is found, users can view the processing status, download related documents, and evaluate the handling of the matter [11].