For example , many flowers form south america such as four - seasons begonia , fuchsia , scarlet sage , crab cactus zygocactus truncactus , and flowers from central america such as variable dahlia , coreopsis , tuberose and red orchid catus have all grown very well in many areas of the province 进出口货物的收发货人准备好上述单证后，到昆明市北京路618号海关报关大厅委托有关报关公司将报关单申报的数据录入电子计算机后，才可以向海关正式递交进出口货物报关单。
Enterprise doesn ' t declare the export of used facility within stipulated period , but can provide customs declaration of export goods ( for tax refund ) or certificate of goods export through agency , shall be subject to tax exemption but not tax refund method ; enterprise can ' t provide customs declaration of export goods ( for tax refund ) or certificate of goods export through agency and other stipulated documents , shall be collected tax according to prevailing policies 未在规定期限内申报的出口旧设备，凡企业能提供出口货物报关单(出口退税专用)或代理出口货物证明的，实行免税不退税办法；企业不能提供出口货物报关单(出口退税专用)或代理出口货物证明及其他规定凭证的，按照现行税收政策予以征税。
Any functionaries of other state organs who , in violation of state regulations , engage in malpractices for personal gain in providing certificates for exports tax refund such as the declaration forms for exports and the verification and writing off documents for export proceeds , thus causing heavy losses to the interests of the state , shall be punished in accordance with the provisions of the preceding paragraph 其他国家机关工作人员违反国家规定，在提供出口货物报关单、出口收汇核销单等出口退税凭证的工作中，徇私舞弊，致使国家利益遭受重大损失的，依照前款的规定处罚。
After get the application from export enterprise , in - charge tax authority should cross check correlated customs declaration form of goods export with custom electronic data , confirm the relevant tax payment condition in regard to vat special invoice or normal invoice that ' s necessary to be further confirmed , through confirmation letter 主管税务机关接到出口企业申报后，须将出口货物报关单同海关电子信息进行核对，对增值税专用发票及认为有必要进行进一步核实的普通发票，通过函调的方式核查其纳税情况。
Where the enterprises purchases from abroad cargo which comes from the area herein , the enterprise shall present original declaration forms of import cargo , other customs supervision credence , storage contract or agreement concluded by the abroad enterprises and storage enterprises in the area herein , the cargo certificate issued by the cargo enterprises whose right belongs to the enterprises abroad , besides the credence , business documents required in section ( 1 ) in this article （二）向境外购买货物，货物直接来源于区内的，除提供本条第（一）项所需凭证和商业单据外，还需提供正本出口货物报关单或者其他海关监管凭证、境外企业与区内仓储企业签订的仓储合同或者协议、区内仓储企业出具的货权属于境外企业的证明等办理。
After enterprise exported purchased used facility , it should fill out < < application form of tax refund or exemption on export of used facility > > within stipulated period , with customs declaration of goods export ( for tax refund ) , normal invoice of purchased facility or import tax payment receipt and other documents required by in - charge tax authority , to claim tax exemption against in - charge tax authority 企业出口外购旧设备后，须在规定的出口退(免)税申报期限内填写《出口旧设备退(免)税申报表》 ，并持出口货物报关单(出口退税专用) 、购买设备的普通发票或进口完税凭证及主管税务机关要求提供的其他资料向主管税务机关申报免税。
