深圳企业出口退税_财务外包_退税代理_咨询指南

深圳企业出口退税_财务外包_退税代理_咨询指南 深圳企业出口退税_财务外包_退税代理_咨询指南 出口退税的基本制度 我国的出口货物退税制度是根据我国国情建立起来的、A special tax system that is relatively independent of other internal tax administrations。1994my country carried out a comprehensive reform of the industrial and commercial tax system。

According to the guiding ideology of the reform，The State Administration of Taxation has successively formulated and promulgated the "Refunds for Export Goods"(waived)Tax Management Measures、"Measures for the Electronic Management of Export Tax Refunds" and other regulations，Scope of tax refund、Calculation method、General management、Liquidation inspections, etc. have been specifically stipulated。in recent years。Several reforms and improvements were made based on the actual situation.。

at present，The main contents of my country’s export tax rebate system include the following aspects:： 享有出口退税权的企业，是指经有关部门批准的、Enterprises with import and export rights。Mainly foreign trade companies and manufacturing enterprises with import and export rights，Including foreign-invested enterprises，In addition, there are some special enterprises with small export volume，Such as shipping supply company、Duty free goods companies etc.。There are currently about 100,000 such enterprises。

In the future, with the liberalization of export management rights,，The number of enterprises applying for export tax rebates will gradually increase。

出口退税企业主要实行两种办法实行退税： 1.对外贸企业出口货物实行免税和退税的办法，That is to say, VAT is exempted from the sales of exported goods.，VAT refunds will be given to exported goods that have paid value-added tax in all previous production and circulation links.； 2.对生产企业自营或委托出口的货物实行免、arrive、Tax refund method，Exemption of value-added tax on export goods，Raw materials purchased for export goods、The value-added tax included in packaging, etc. is allowed to be deducted from the tax payable on domestically sold goods.，The tax will be refunded for the undeducted portion.。

出口退税一般程序 1、出口退税预申报。 2、疑点反馈。 3、Filing。领取正式申报退税回执。 4、出口退税正式申报。提交软盘、U盘，申报登记回执，退税汇总申报表，进货明细申报表，出口明细申报表，备案表等，均需公司加盖公章。

5、窗口操作人员受理签字，办税员接受回执签名，留办公室回馈电话，转交退税专管员单证审核。 specific

Require

：提交软盘；提交申报登记回执及退税汇总申报表、进货明细、出口明细申报表；操作人员签字确认；收取窗口操作人员打印的接单登记回执及疑点表；转口退税专管员单证审核。

出口退税时限规定 出口企业在办理出口退税时要特别注意申报程序，注意时间观念，以免造成损失。出口企业在办理出口退税时，应注意四个时限规定： 1、“30天”。外贸企业购进出口货物后，应及时向供货企业索取增值税专用发票或普通发票，属于防伪税税控增值税发票，必须在开票之日起30天内办理认证手续。

2、“90天”。外贸企业必须在货物报关出口之日起90天内办理出口退税申报手续，生产企业必须在货物报关出口之日起三个月后免抵退税申报期内办理免抵税申报手续。 3、“180天”。出口企业必须在货物报关出口之日起180天内，向所在地主管退税部门提供出口收汇核销单(远期收汇除外)。 4、“3个月”。

出口企业出口货物纸质退税凭证丢失或内容填写有误，按有关规定可以补办或更改的，出口企业可在申报期限内向退税部门提出延期办理出口货物退(waived)税申报的申请，After approval，可延期3个月申报。

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