【税关通】出口退税有哪些需求？怎么样正确办理？
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">出口退税有利于<span style="color: black;">帮忙</span>商家开支节流，缓解进出口企业的经济压力，是进出口企业的重要政策。今天就和税关通<span style="color: black;">一块</span>聊聊出口退税<span style="color: black;">哪些</span>你想<span style="color: black;">晓得</span>的事吧~</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">1、</span><span style="color: black;">那些</span>企业<span style="color: black;">能够</span>做出口退税</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">日前</span>国内<span style="color: black;">能够</span>出口退税的企业<span style="color: black;">能够</span>分为三大类。分别是：<span style="color: black;">拥有</span>外贸经营权的出口企业、<span style="color: black;">拜托</span>出口的企业、经<span style="color: black;">关联</span>主管<span style="color: black;">分部</span><span style="color: black;">准许</span>的特定出口退税企业。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">1、<span style="color: black;">拥有</span>外贸经营权的出口企业。</span></strong><span style="color: black;">这<span style="color: black;">指的是</span>经过外经贸等主管<span style="color: black;">分部</span><span style="color: black;">准许</span>的、享有独立对外出口经营权的中央企业和<span style="color: black;">地区</span>外贸企业、工贸企业和工业生产企业。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">2、<span style="color: black;">拜托</span>出口的企业。</span></strong><span style="color: black;"><span style="color: black;">这儿</span><span style="color: black;">指的是</span><span style="color: black;">拜托</span><span style="color: black;">拥有</span>出口经营权的企业代理出口、承担出口盈亏的企业，限于生产企业和外贸企业。这部分企业有的<span style="color: black;">自己</span><span style="color: black;">无</span>外贸经营权，有的则<span style="color: black;">拥有</span>外贸经营权。有的生产企业为了直接打入国际市场，实行产销见面，将过去与外贸企业的供货关系改为<span style="color: black;">拜托</span>代理出口，在财务上直接承担盈亏，并付给外贸企业手续费。有的外贸企业为了组织货源或出口经营的方便，<span style="color: black;">亦</span>会<span style="color: black;">拜托</span>别的外贸企业代理出口。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">3、特定出口退税的企业。</span></strong><span style="color: black;"><span style="color: black;">按照</span>现行出口退税规定，这类企业<span style="color: black;">重点</span>有外轮供应<span style="color: black;">机构</span>、远洋运输供应<span style="color: black;">机构</span>、对外修理修配企业、对外承包工程<span style="color: black;">机构</span>、出境口岸免税店、列名的“以产顶进”国产钢材的供应企业、指定的将进口原油加工成成品油后<span style="color: black;">营销</span>给从事加工贸易的外商投资企业及部分特区内资企业的国内炼油厂。</span></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-axegupay5k/b41f3d5c5ca241429e43c985fb057592~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723302151&x-signature=jcjqnvBDUi2F%2FRgwhDgLh0lc%2B9Q%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">添加<span style="color: black;">照片</span>注释，不超过 140 字（可选）</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">这两类企业，在实行出口退税操作时，<span style="color: black;">亦</span>会有不<span style="color: black;">同样</span>的退税方式和实行稍有<span style="color: black;">区别</span>的退税政策。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">01生产型出口企业实行“免、抵、退”管理办法</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">“免税”</span></strong><span style="color: black;"><span style="color: black;">指的是</span>：货物报关出口并在财务上作<span style="color: black;">营销</span>后，免征出口<span style="color: black;">营销</span>环节的销项税金；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">“抵税”</span></strong><span style="color: black;"><span style="color: black;">指的是</span>：出口货物耗用国内采购的原材料、动力等所含的进项税额抵减内销货物的销项税额；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">“退税”</span></strong><span style="color: black;"><span style="color: black;">指的是</span>：当期内销项税额不足抵减时，对不足抵减部分办理退税。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">02外贸出口企业实行“先征后退”管理办法</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">针对外贸出口企业，依据<span style="color: black;">日前</span>出口退税的政策管理办法，采用“先征后退”的办法。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">外贸企业支付货款给生产工厂时其实<span style="color: black;">已然</span><span style="color: black;">包括</span>了增值税，国家<span style="color: black;">根据</span>退税率和发票面额将退税退到外贸企业。</span></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/49b32a3c1e3f4a9ab45519c8bcca37ff~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723302151&x-signature=d6Cdq8x%2BJIqvzV1Z2hivIqyZxUs%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">添加<span style="color: black;">照片</span>注释，不超过 140 字（可选）</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">2、</span>办理出口退税的必要<span style="color: black;">要求</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">1、<span style="color: black;">必要</span>是增值税<span style="color: black;">通常</span>纳税人，且有进出口权；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2、出口的货物属于增值税和消费税的应税<span style="color: black;">制品</span>，并且属于退税的<span style="color: black;">制品</span>，不是免税<span style="color: black;">或</span>征税的<span style="color: black;">制品</span>；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">3、出口货物已报关离境并已结关，有报关单的<span style="color: black;">关联</span>电子信息；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">4、已在财务上做了<span style="color: black;">营销</span>；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">5、已完成收汇；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">6、出口单证齐全。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">3、</span>办理出口退税所需资料</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">1、营业执照原件、复印件；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2、法人身份证复印件；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">3、厂房租赁合同、租金发票（近3个月）、水电发票（近3个月）；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">4、固定资产<span style="color: black;">名单</span>、明细账、发票等原始凭证；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">5、职工工资明细及工资薪金明细账和社保<span style="color: black;">名单</span>（首次<span style="color: black;">出现</span>出口前后3个月）；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">6、出口报关单；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">7、报关单相对应的合同、形式发票、装箱单、订舱单、国内物流发票、报关杂费单据、提单等出口货物备案单证和收汇凭证资料、产成品出入库单；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">8、对外贸易经营者备案登记表；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">9、报关单位注册登记证书；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">十、</span>出口货物品类明细及工艺流程；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">11、<span style="color: black;">重点</span>原材料及供应商<span style="color: black;">状况</span>说明、原材料发票及采购合同、入库单领料单；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">12、简要说明该货物所需的原材料<span style="color: black;">形成</span><span style="color: black;">状况</span>（将自产与<span style="color: black;">拜托</span>加工<span style="color: black;">触及</span>的原材料<span style="color: black;">掰开</span>说明）、BOM表（物料<span style="color: black;">名单</span>）；例如：音响（自产）的<span style="color: black;">重点</span>原材料有——喇叭、木材、电池、线路板；音响（委外）的<span style="color: black;">重点</span>原材料有——喇叭、木材、电池、线路板。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">重视</span>：以上<span style="color: black;">所有</span>资料<span style="color: black;">供给</span>复印件并加盖公章，资料按<span style="color: black;">次序</span><span style="color: black;">摆列</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">4、</span>办理出口退税<span style="color: black;">通常</span>流程</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">简单<span style="color: black;">来讲</span>，出口退税的基本流程为：办理出口退税备案——申报出口退税——税务局审核与打款。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">第1</span>步：</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">出口企业到税务局办理出口退（免）税备案</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">无论是生产出口企业还是外贸出口企业，都需取得增值税<span style="color: black;">通常</span>纳税人资格，在<span style="color: black;">得到</span>对外贸易经营权与海关进出口权后，<span style="color: black;">才可</span><span style="color: black;">按照</span>税务局<span style="color: black;">详细</span><span style="color: black;">需求</span>带上<span style="color: black;">关联</span>资料到税务局办理出口退（免）税备案。<span style="color: black;">关联</span>资料<span style="color: black;">通常</span><span style="color: black;">包含</span>但不限于：<span style="color: black;">营销</span>合同、采购合同、装箱单、报关单、代理报关<span style="color: black;">拜托</span>书、出口发票/形式发票、采购增值税专用发票、物流提运单以及结汇水单或收汇<span style="color: black;">通告</span>书。<span style="color: black;">倘若</span><span style="color: black;">制品</span>需要商检，还<span style="color: black;">必须</span><span style="color: black;">供给</span><span style="color: black;">制品</span>的商检单。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">第二步：</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">出口企业进行出口退税申报</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">日前</span>出口企业<span style="color: black;">能够</span>在<span style="color: black;">机构</span>所在城市的</span><strong style="color: blue;"><span style="color: black;">电子税务局办理出口退税</span></strong><span style="color: black;">。出口<span style="color: black;">机构</span>将海关出口货物报关单、收汇凭证及增值税专用发票准备好后，<span style="color: black;">能够</span>在出口退税申报系统汇总录入退税申报数据，<span style="color: black;">必须</span>完成出口明细表、进货明细表、汇总申报表、打印申报表、生成申报电子数据包。<span style="color: black;">重视</span>！</span><strong style="color: blue;"><span style="color: black;">仅外贸企业才<span style="color: black;">必须</span>增值税专用发票 (生产企业不<span style="color: black;">必须</span>)， <span style="color: black;">况且</span>是<span style="color: black;">必须</span>在发票开具后的360天内持发票到主管税务机关进行认证。</span></strong><span style="color: black;">以深圳市电子税务局为例，电子申报出口退税流程参考：1、登录电子税务局，点击“我要办税”模块——“出口退税管理”——“在线申报”；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2、进行明细数据采集，点击“新建”后，在页面中录入报关单、进项发票等信息；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">3、进行数据<span style="color: black;">检测</span>，按<span style="color: black;">次序</span>点击“退税申报”——“数据申报”——“数据<span style="color: black;">检测</span>”；</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">4、“一键生成汇总”——“生成申报数据”——“点击远程申报”</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">第三步：</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">税务局审核无误后，企业时限内收到退税款</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">税务局受理出口企业税务申报后，将对<span style="color: black;">机构</span>所提交的资料进行审核。资料<span style="color: black;">经过</span>审核后，</span><strong style="color: blue;"><span style="color: black;">出口企业坐等收到退税款到对公账户<span style="color: black;">就可</span>。</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">总的<span style="color: black;">来讲</span>，出口退税对跨境电商企业<span style="color: black;">来讲</span>，是一个重要的政策<span style="color: black;">好处</span>。用好出口退税这张牌，不仅有利于企业合规，还能降本创收。</span></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-6w9my0ksvp/e3780b2a9c5040d09be4fdbba818cabd~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723302151&x-signature=IZcK%2FgO4YxA3G4IjzSbWjdvhrZg%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">添加<span style="color: black;">照片</span>注释，不超过 140 字（可选）</span></p>
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