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濟(jì)南代理記賬公司分享：外貿(mào)公司出口退稅申報操作流程?
Jinan bookkeeping agency company share: foreign trade companies export tax refund declaration procedures?
出口退稅辦稅具體流程
The specific flow of export drawback tax
一、處理出口貨品退(免)稅確定：出口公司在處理《對外貿(mào)易經(jīng)營者存案登記表》后30日內(nèi)、或許未獲得 進(jìn)出口 經(jīng)營權(quán)的出產(chǎn)公司署理出口在發(fā)作首筆出口事務(wù)之日起30日內(nèi)，有必要到所在地主管退稅的稅務(wù)機關(guān)處理出口貨品退(免)稅確定手續(xù)，歸入 出口退稅 處理。
A goods, processing, export tax refund (exemption) sure: export company in dealing with the foreign trade operator keep on record registration within 30 days after fruit, perhaps do not have the right of import and export company acting at the first export affairs within 30 days from the date of, it is necessary to the local competent tax refund tax authorities to handle export goods tax rebate (exemption) to determine, in export tax rebates.
二、采購出口公司在退(免)稅申報時有必要運用國家稅務(wù)局 出口退稅 申報軟件。
Second, purchasing export company in tax refund (exemption) declare export tax refund declaration software is necessary to use the state tax bureau.
三、承認(rèn)出口出售收入
Three, admitted that export sales revenue
出口公司應(yīng)在貨品實踐報關(guān)出口，獲得提單并向銀行辦好交單手續(xù)時，承認(rèn)出售收入的完成，出產(chǎn)公司應(yīng)一起在當(dāng)期的 增值稅 交稅申報表上反映免抵退出口收入。出口公司有必要到本地交稅機關(guān)收取《江蘇省淮安市出口商品專用 發(fā)票 (出口專用)》，作為入帳和申報的正式憑據(jù)。
Company export customs declaration export goods should be in practice, the bill of lading and do good to the bank/p formalities, admitted that the completion of the sale income, production companies should reflect on the current VAT tax returns avoid touch drawback export revenues. Export company it is necessary to the local tax authority for the jiangsu huaian export invoices (export), as the enter an item in an account and declare formal credentials.
四、出口退(免)稅申報
Four, application of export tax refund (exemption)
(一)外貿(mào)公司退(免)稅申報
(a) foreign trade companies, report to the tax refund (exemption)
1、 發(fā)票 認(rèn)證：獲得 增值稅 專用發(fā)票后30日以內(nèi)有必要到本地主管交稅稅務(wù)機關(guān)進(jìn)行認(rèn)證;
1, invoice certification: get within 30 days from the date of the special VAT invoice is necessary to the local competent tax tax authorities certification;
2、申報期限：單證完全后即可在申報體系中進(jìn)行退稅申報，每月可分批屢次申報;
After 2, declare deadline: documents completely in tax declaration system, a month can be partial repeated declaration;
(二)出產(chǎn)公司退(免)稅申報
(2) the production company, report to the tax refund (exemption)
1、免稅申報：
1, tax declaration:
1)已進(jìn)行免抵退確定的出產(chǎn)公司，在進(jìn)行增值稅交稅申報之前，還須用免抵退申報體系進(jìn)行免稅出口明細(xì)申報，將生成的免稅數(shù)據(jù)導(dǎo)入增值稅交稅申報體系。假如公司當(dāng)月無出口收入，須進(jìn)行免稅“零申報”，操作時不需進(jìn)行免稅數(shù)據(jù)錄入，直接生成電子數(shù)據(jù)(空文件);新辦公司進(jìn)行首次免稅申報時，“ 進(jìn)料加工 抵扣明細(xì)表”中數(shù)據(jù)都錄入“0”。
1) determine the produce of the company has to avoid touch drawback, before the VAT tax return, must also avoid touch drawback system expenses to declare the duty free export subsidiary, will generate the duty-free import VAT tax declaration system. If the company without export revenues during the month, shall be duty-free declaration "zero", when operate, no need for data entry, tax-free directly generate electronic data (empty file); New office for the first time when the tax declaration, "schedule of feed processing deduction" data entry "0".
2)免抵退數(shù)據(jù)導(dǎo)入后，還須在當(dāng)月的增值稅交稅申報表上進(jìn)行反映。其間“出口出售額”，對應(yīng)增值稅交稅申報表上第7欄“免抵退 方法 出口貨品出售額”;假如出口的商品征 稅率 與退 稅率 之間有差額，則在增值稅交稅申報表上除了反映出口出售額定，還須一起反映“ 免抵退稅 方法 出口貨品不得抵扣進(jìn)項稅額”，對應(yīng)增值稅交稅申報表附列材料(表二)18欄;
2) avoid touch drawback data import, must also reflect on the monthly VAT tax returns. In the "export sale amount", corresponding VAT tax returns on 7 bar "export goods sell well avoid touch drawback method"; If export goods tax rates and refund tax rate difference between the two, then in addition to reflect on the VAT tax returns rated export sale, still must reflect together "avoid touch drawback tax method of export goods shall not offset the input tax", the corresponding material attached to the VAT tax returns 18 sections (table 2);
2、單證完全后在退稅申報體系中生成電子數(shù)據(jù)并進(jìn)行退稅申報，申報期限為每月15日前。
2, after documents completely generated electronic data in the tax system and tax returns, deadline for 15 a month.
五、收取退稅批閱 告訴 單
Fifth, tell the single charge refund reviews
通常情況下，出產(chǎn)公司可在退稅申報的次月初，到征收大廳退稅窗口收取“出產(chǎn)公司出口貨品 免抵退稅 批閱 告訴 單”，并依據(jù)告訴單內(nèi)容，做好有關(guān)帳務(wù)處理。
Normally, production company can in return at the beginning of the next month, charge into the hall levied on window "produce export goods company Avoid touch drawback tell single tax law, "according to tell sheet content, all about accounting.
一、處理出口貨品退(免)稅確定：出口公司在處理《對外貿(mào)易經(jīng)營者存案登記表》后30日內(nèi)、或許未獲得 進(jìn)出口 經(jīng)營權(quán)的出產(chǎn)公司署理出口在發(fā)作首筆出口事務(wù)之日起30日內(nèi)，有必要到所在地主管退稅的稅務(wù)機關(guān)處理出口貨品退(免)稅確定手續(xù)，歸入出口退稅處理。
A goods, processing, export tax refund (exemption) sure: export company in dealing with the foreign trade operator keep on record registration within 30 days after fruit, perhaps do not have the right of import and export company acting at the first export affairs within 30 days from the date of, it is necessary to the local competent tax refund tax authorities to handle export goods tax rebate (exemption) to determine, in export tax rebates.
二、采購出口公司在退(免)稅申報時有必要運用國家稅務(wù)局出口退稅申報軟件。
Second, purchasing export company in tax refund (exemption) declare export tax refund declaration software is necessary to use the state tax bureau.
三、承認(rèn)出口出售收入
Three, admitted that export sales revenue
出口公司應(yīng)在貨品實踐報關(guān)出口，獲得提單并向銀行辦好交單手續(xù)時，承認(rèn)出售收入的完成，出產(chǎn)公司應(yīng)一起在當(dāng)期的增值稅交稅申報表上反映免抵退出口收入。出口公司有必要到本地交稅機關(guān)收取《江蘇省淮安市出口商品專用發(fā)票(出口專用)》，作為入帳和申報的正式憑據(jù)。
Company export customs declaration export goods should be in practice, the bill of lading and do good to the bank/p formalities, admitted that the completion of the sale income, production companies should reflect on the current VAT tax returns avoid touch drawback export revenues. Export company it is necessary to the local tax authority for the jiangsu huaian export invoices (export), as the enter an item in an account and declare formal credentials.
四、出口退(免)稅申報
Four, application of export tax refund (exemption)
(一)外貿(mào)公司退(免)稅申報
(a) foreign trade companies, report to the tax refund (exemption)
1、發(fā)票認(rèn)證：獲得增值稅專用發(fā)票后30日以內(nèi)有必要到本地主管交稅稅務(wù)機關(guān)進(jìn)行認(rèn)證;
1, invoice certification: get within 30 days from the date of the special VAT invoice is necessary to the local competent tax tax authorities certification;
2、申報期限：單證完全后即可在申報體系中進(jìn)行退稅申報，每月可分批屢次申報;
After 2, declare deadline: documents completely in tax declaration system, a month can be partial repeated declaration;
(二)出產(chǎn)公司退(免)稅申報
(2) the production company, report to the tax refund (exemption)
1、免稅申報：
1, tax declaration:
1)已進(jìn)行免抵退確定的出產(chǎn)公司，在進(jìn)行增值稅交稅申報之前，還須用免抵退申報體系進(jìn)行免稅出口明細(xì)申報，將生成的免稅數(shù)據(jù)導(dǎo)入增值稅交稅申報體系。假如公司當(dāng)月無出口收入，須進(jìn)行免稅“零申報”，操作時不需進(jìn)行免稅數(shù)據(jù)錄入，直接生成電子數(shù)據(jù)(空文件);新辦公司進(jìn)行首次免稅申報時，“ 進(jìn)料加工 抵扣明細(xì)表”中數(shù)據(jù)都錄入“0”。
1) determine the produce of the company has to avoid touch drawback, before the VAT tax return, must also avoid touch drawback system expenses to declare the duty free export subsidiary, will generate the duty-free import VAT tax declaration system. If the company without export revenues during the month, shall be duty-free declaration "zero", when operate, no need for data entry, tax-free directly generate electronic data (empty file); New office for the first time when the tax declaration, "schedule of feed processing deduction" data entry "0".
2)免抵退數(shù)據(jù)導(dǎo)入后，還須在當(dāng)月的增值稅交稅申報表上進(jìn)行反映。其間“出口出售額”，對應(yīng)增值稅交稅申報表上第7欄“免抵退方法出口貨品出售額”;假如出口的商品交稅率與退稅率之間有差額，則在增值稅交稅申報表上除了反映出口出售額定，還須一起反映“ 免抵退稅方法出口貨品不得抵扣進(jìn)項稅額”，對應(yīng)增值稅交稅申報表附列材料(表二)18欄;
2) avoid touch drawback data import, must also reflect on the monthly VAT tax returns. In the "export sale amount", corresponding VAT tax returns on 7 bar "export goods sell well avoid touch drawback method"; If exports have difference between tax rate and tax rebates, then in addition to reflect on the VAT tax returns rated export sale, still must reflect together "avoid touch drawback tax method of export goods shall not offset the input tax", the corresponding material attached to the VAT tax returns 18 sections (table 2);
2、單證完全后在退稅申報體系中生成電子數(shù)據(jù)并進(jìn)行退稅申報，申報期限為每月15日前。
2, after documents completely generated electronic data in the tax system and tax returns, deadline for 15 a month.
五、收取退稅批閱告訴單
Fifth, tell the single charge refund reviews
通常情況下，出產(chǎn)公司可在退稅申報的次月初，到征收大廳退稅窗口收取“出產(chǎn)公司出口貨品免抵退稅批閱告訴單”，并依據(jù)告訴單內(nèi)容，做好有關(guān)帳務(wù)處理。
Produce normally, the company can be in tax returns at the beginning of the next month, charge into the hall levied on window "to produce the company export goods avoid touch drawback tax law to tell", and according to tell sheet content, all related to accounting.