委托书大使馆认证（泰国印尼越南）
委托书需要认证正本文件

外贸企业出口货物应按规定采取下列两种 单证 备案方式：

　　第一种方式：由外贸企业按出口货物退(免)税申报顺序，将备案 单证 对应装订成册，统一编号，并填写《出口货物备案 单证 目录》。

　　对有下列情形之一的，自发生之日起2年内，出口企业申报出口货物退(免)税后，必须按出口货物退(免)税申报顺序，将备案单证对应装订成册，统一编号，并填写《出口货物备案单证目录》：

Foreign trade enterprises shall adopt the following two ways of filing documents for export goods:

The first way: by the foreign trade enterprise according to the export goods tax refund (exemption) declaration order, the record documents corresponding binding book, uniform number, and fill in the "export goods record documents catalogue".

Under any of the following circumstances, an export enterprise shall, within 2 years from the date of occurrence, declare the tax refund (exemption) of export goods, bind the documents for the record into a book in accordance with the order of tax refund (exemption) of export goods, uniformly number them, and fill in the Catalogue of Documents for the Record of Export Goods:

　　1.纳税信用等级评定为C级或D级;?

　　2.未在规定期限内办理出口退(免)税登记的;?

　　3.财务会计制度不健全，日常申报出口货物退(免)税时多次出现错误或不准确情况的;?

　　4.办理出口退(免)税登记不满1年的;?

　　5.有偷税、逃避追缴欠税、骗取 出口退税 、抗税、虚开增值税专用发票等涉税违法行为记录的;

　　6.有违反税收法律、法规及出口退(免)税管理规定其他行为的。

1. Credit rating of tax payment shall be Grade C or D; ?

2. Failing to register export tax refund (exemption) within the prescribed time limit; 

3. The financial accounting system is not sound, and errors or inaccuracies occur repeatedly in the declaration of tax refund (exemption) for export goods; ?

4. Registration for export tax refund (exemption) for less than one year; ?

5. Having records of tax evasion, evading recovery of overdue tax, defrauding of export tax refund, resisting tax, falsely making out special VAT invoices and other tax-related illegal behaviors;

6. Conduct other ACTS in violation of tax laws, regulations and regulations on the administration of export tax refund (exemption).