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济南代理记账公司分享：外贸公司出口退税申报操作流程?
Jinan bookkeeping agency company share: foreign trade companies export tax refund declaration procedures?
出口退税办税具体流程
The specific flow of export drawback tax
一、处理出口货品退(免)税确定：出口公司在处理《对外贸易经营者存案登记表》后30日内、或许未获得 进出口 经营权的出产公司署理出口在发作首笔出口事务之日起30日内，有必要到所在地主管退税的税务机关处理出口货品退(免)税确定手续，归入 出口退税 处理。
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、采购出口公司在退(免)税申报时有必要运用国家税务局 出口退税 申报软件。
Second, purchasing export company in tax refund (exemption) declare export tax refund declaration software is necessary to use the state tax bureau.
三、承认出口出售收入
Three, admitted that export sales revenue
出口公司应在货品实践报关出口，获得提单并向银行办好交单手续时，承认出售收入的完成，出产公司应一起在当期的 增值税 交税申报表上反映免抵退出口收入。出口公司有必要到本地交税机关收取《江苏省淮安市出口商品专用 发票 (出口专用)》，作为入帐和申报的正式凭据。
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)税申报
Four, application of export tax refund (exemption)
(一)外贸公司退(免)税申报
(a) foreign trade companies, report to the tax refund (exemption)
1、 发票 认证：获得 增值税 专用发票后30日以内有必要到本地主管交税税务机关进行认证;
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、申报期限：单证完全后即可在申报体系中进行退税申报，每月可分批屡次申报;
After 2, declare deadline: documents completely in tax declaration system, a month can be partial repeated declaration;
(二)出产公司退(免)税申报
(2) the production company, report to the tax refund (exemption)
1、免税申报：
1, tax declaration:
1)已进行免抵退确定的出产公司，在进行增值税交税申报之前，还须用免抵退申报体系进行免税出口明细申报，将生成的免税数据导入增值税交税申报体系。假如公司当月无出口收入，须进行免税“零申报”，操作时不需进行免税数据录入，直接生成电子数据(空文件);新办公司进行首次免税申报时，“ 进料加工 抵扣明细表”中数据都录入“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)免抵退数据导入后，还须在当月的增值税交税申报表上进行反映。其间“出口出售额”，对应增值税交税申报表上第7栏“免抵退 方法 出口货品出售额”;假如出口的商品征 税率 与退 税率 之间有差额，则在增值税交税申报表上除了反映出口出售额定，还须一起反映“ 免抵退税 方法 出口货品不得抵扣进项税额”，对应增值税交税申报表附列材料(表二)18栏;
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、单证完全后在退税申报体系中生成电子数据并进行退税申报，申报期限为每月15日前。
2, after documents completely generated electronic data in the tax system and tax returns, deadline for 15 a month.
五、收取退税批阅 告诉 单
Fifth, tell the single charge refund reviews
通常情况下，出产公司可在退税申报的次月初，到征收大厅退税窗口收取“出产公司出口货品 免抵退税 批阅 告诉 单”，并依据告诉单内容，做好有关帐务处理。
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、处理出口货品退(免)税确定：出口公司在处理《对外贸易经营者存案登记表》后30日内、或许未获得 进出口 经营权的出产公司署理出口在发作首笔出口事务之日起30日内，有必要到所在地主管退税的税务机关处理出口货品退(免)税确定手续，归入出口退税处理。
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、采购出口公司在退(免)税申报时有必要运用国家税务局出口退税申报软件。
Second, purchasing export company in tax refund (exemption) declare export tax refund declaration software is necessary to use the state tax bureau.
三、承认出口出售收入
Three, admitted that export sales revenue
出口公司应在货品实践报关出口，获得提单并向银行办好交单手续时，承认出售收入的完成，出产公司应一起在当期的增值税交税申报表上反映免抵退出口收入。出口公司有必要到本地交税机关收取《江苏省淮安市出口商品专用发票(出口专用)》，作为入帐和申报的正式凭据。
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)税申报
Four, application of export tax refund (exemption)
(一)外贸公司退(免)税申报
(a) foreign trade companies, report to the tax refund (exemption)
1、发票认证：获得增值税专用发票后30日以内有必要到本地主管交税税务机关进行认证;
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、申报期限：单证完全后即可在申报体系中进行退税申报，每月可分批屡次申报;
After 2, declare deadline: documents completely in tax declaration system, a month can be partial repeated declaration;
(二)出产公司退(免)税申报
(2) the production company, report to the tax refund (exemption)
1、免税申报：
1, tax declaration:
1)已进行免抵退确定的出产公司，在进行增值税交税申报之前，还须用免抵退申报体系进行免税出口明细申报，将生成的免税数据导入增值税交税申报体系。假如公司当月无出口收入，须进行免税“零申报”，操作时不需进行免税数据录入，直接生成电子数据(空文件);新办公司进行首次免税申报时，“ 进料加工 抵扣明细表”中数据都录入“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)免抵退数据导入后，还须在当月的增值税交税申报表上进行反映。其间“出口出售额”，对应增值税交税申报表上第7栏“免抵退方法出口货品出售额”;假如出口的商品交税率与退税率之间有差额，则在增值税交税申报表上除了反映出口出售额定，还须一起反映“ 免抵退税方法出口货品不得抵扣进项税额”，对应增值税交税申报表附列材料(表二)18栏;
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、单证完全后在退税申报体系中生成电子数据并进行退税申报，申报期限为每月15日前。
2, after documents completely generated electronic data in the tax system and tax returns, deadline for 15 a month.
五、收取退税批阅告诉单
Fifth, tell the single charge refund reviews
通常情况下，出产公司可在退税申报的次月初，到征收大厅退税窗口收取“出产公司出口货品免抵退税批阅告诉单”，并依据告诉单内容，做好有关帐务处理。
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.