Shenzhen Export Tax Rebate Declaration Service

Shenzhen Export Tax Rebate Declaration Service：Processing conditions、List of Materials and Official References

深圳出口退税申报服务由国家税务总局深圳市税务局主管。Is it applicable、Handle according to which category of matters，Depends on the subject qualifications、Business activities and actual location/personnel arrangements；Newly established under the same name、change、continue、Cancellation handled separately，Cannot replace each other。

Scope of application：First determine which category it belongs to

Situations that usually require handling：

• 有出口业务、需办理增值税免抵退税或免退税的企业
• 跨境电商出口（9610/9710/9810）需办理退税的企业

Easily mistaken as needed、But situations that should be verified separately：

• 仅做代理出口、由委托方退税的企业（按委托代理证明处理）
• 出口免税不退税的商品（按目录判定）

Core Conditions (Checked Item by Item)

1. 已办理出口退（免）税备案。
2. 出口货物取得合法有效的报关单与进项发票，单证信息一致。
3. 收汇符合外汇管理规定（特定情形可先退税后收汇）。
4. 纳税信用等级与分类管理类别影响退税进度。

List of materials and common return points

Review and On-site Inspection Focus Points

• customs declaration、bill、收汇三者主体或金额不一致，是退税失败主因。
• 首次申报企业会被实地核查，场所与人员需真实。
• 敏感商品与敏感口岸的函调比例高，周期显著延长。

time limit、Validity Period and Subsequent Obligations

Cost structure (listed separately)，Avoid vague punches

退税不收取费用；代理申报服务费按退税额或票数计；单证整理另计。

Risk and Responsibility Boundaries

• 假报出口、买单配票属骗税，刑事责任重。
• 单证备案不全，稽查时可能被追回已退税款。

Official Basis and Verification Entry

Date of consultation of the above materials：2026November 12。The provisions of the regulations shall be based on the officially published current text.；Service guidelines have regional differences and version updates，The actual acceptance requirements shall be subject to the standards of the accepting authority at the current period.。

tidy：52 Daiban 苗语茉（进出口权与海关备案顾问）｜内容复核：2026November 12Content Standards and Correction Policy

illustrate：This page is a guide for handling conditions and organizing materials，Does not constitute legal advice、Regulatory approval or approval commitment。Submit application、On-site verification、The issuance of certificates and the decision to open accounts are both independently made by the competent authority or the bank.；Specific scope of services、The costs and deliverables shall be subject to written authorization.。