一文看懂：外贸企业出口退税操作全流程
<h1 style="color: black; text-align: left; margin-bottom: 10px;">外贸企业出口退税全流程</h1>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">对出口货物和服务<span style="color: black;">营销</span>环节免征增值税，对出口货物和服务在前面各个流通环节已缴纳增值税予以退还。相信<span style="color: black;">此刻</span><span style="color: black;">非常多</span>的企业会计都会遇到这些退税实务的问题，接下来我带来了的是外贸企业出口退税操作全流程。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">今天从<strong style="color: blue;">4个方面来阐述外贸企业出口退税操作全流程</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;">第1</span></span>，外贸企业免退税的<span style="color: black;">基本</span>知识；</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">第二</span>，外贸企业免退税的申报业务；</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">第三</span>，外贸企业出口退税的凭证管理；</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">第四</span>，外贸企业出口退税的账务处理。</p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/8ab39de65e024f1c989690014fe2467b~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=zJIK6fbrULyhS7vOgvb8KJsf2hU%3D" style="width: 50%; margin-bottom: 20px;"></div>
<h1 style="color: black; text-align: left; margin-bottom: 10px;"><span style="color: black;">第1</span>，外贸企业免退税的理论知识</h1>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">所有<span style="color: black;">基本</span>理论知识都是为实践做铺垫的。<span style="color: black;">因此</span>，会计人员应该要<span style="color: black;">把握</span>外贸出口退税的理论知识。<span style="color: black;">这儿</span><span style="color: black;">必须</span><span style="color: black;">重视</span>的是关于外贸企业与生产企业退税的差异。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">1、关于外贸企业与生产企业退税的差异</strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/642ef8adf9f04fcf9d731dda3569bf4f~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=OXc9IxlDzxKtF%2F3cBhxN0ntzHzU%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">2、外贸企业免退税的原理图</strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/399bc22586e24c06a86c12992de6ea7f~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=xeewwLXPkuxI7oMvpr5C0h4NwtE%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">3、外贸企业自营出口业务的退税<span style="color: black;">要求</span></strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/590419a4afb34c06a2cdd2b0d87e0d95~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=9d3nEVdSjX3xzKyAkdhbMXgA2QY%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">4、关于增值税发票与出口报关单的匹配</strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/1133e8f8fd604e45bebfe3c132b2e55f~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=3t0xQk9MTTnlJmw%2Fi0csxAgwxxA%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">5、关于换汇成本</strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/25eb1d54bfc84925ba92c5245d3b08b7~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=0%2BTGVEAVzgsyihqu2er1Nkcf4Vg%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">6、代理出口的退税政策</strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/bbd3e3f2d3e1488a9de553761b6dea93~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=G6DDpUm1W5w4GBDe1iPFZsUCM5Q%3D" style="width: 50%; margin-bottom: 20px;"></div>
<h1 style="color: black; text-align: left; margin-bottom: 10px;">第二，外贸企业免退税的申报实务全流程</h1>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">1、外贸企业出口报关数据的传输流程</strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/2a9e65f1658e4fbb99681ce1fe8e1e13~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=o%2B1n9OqSiE5vV3kvPIPAnN3nTuc%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">2、电子口岸系统的应用</strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/8b37fe05243b475a8c0ae8910cb0d936~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=5qIOERwgyNl3t3cuzOmxdX1b45g%3D" style="width: 50%; margin-bottom: 20px;"></div>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/4261228cfc7f4a6d8dcd021436f3906a~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=PZYKn5k3fDk21bnPOt7wBZ6D%2BL4%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">3、企业获取出口信息的途径</strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/184fd3ef63f545d7ab580302c8295b53~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=gOiRns60g6QRTOryTOIJti6MUoA%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">4、外销收入的确认及申报</strong></p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/6b24d387ac5b439b93ccc77de8e6aa7b~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=N%2BWfiMMK%2B1Xahw8RwOAdjAMD9OY%3D" style="width: 50%; margin-bottom: 20px;"></div>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/942bc1dc559c461abe1159241f3ebe4b~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=QIsMu5wzWGWfeRY5Le6wMNIzuQY%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">关于增值税纳税申报表的填制</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">出口退税的申报</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">1、出口退税系统的操作</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">2、申报时所需资料</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">关于出口退税申报期限及延期申报的规定</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">……</p>
<h1 style="color: black; text-align: left; margin-bottom: 10px;">第三，外贸企业出口退税凭证管理</h1>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/eddcca7a0f0542f4956f58341978b149~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=kKyMTNWMBdqtj251bcLxq%2B%2B1jfw%3D" style="width: 50%; margin-bottom: 20px;"></div>
<h1 style="color: black; text-align: left; margin-bottom: 10px;">第四，外贸企业出口退税的账务处理</h1>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/24fa2f6e6e5c47d0a06c07cf12133b0a~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=1bYgPwyn6Pmaihw2sCaELTQ3Vnw%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">……</p>
<div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/pgc-image/77bbf8b228ac44eeb61daefcb80e4493~noop.image?_iz=58558&from=article.pc_detail&lk3s=953192f4&x-expires=1723305113&x-signature=jwz%2FkfO%2BQnPRjkjlYDCQgReqP0Y%3D" style="width: 50%; margin-bottom: 20px;"></div>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">共91页PPT外贸企业出口退税操作全流程</strong>，篇幅限制，就不在<span style="color: black;">这儿</span><span style="color: black;">仔细</span>地展示了。<span style="color: black;">平常</span>办理出口退税实务工作中，有不清楚的，<span style="color: black;">期盼</span><span style="color: black;">能够</span><span style="color: black;">经过</span>本文的内容能够顺利地处理出口退税申报工作。</p>
对于这个问题，我有不同的看法... 楼主的文章深得我心，表示由衷的感谢！ 你说得对，我们一起加油，未来可期。 楼主的文章非常有意义，提升了我的知识水平。 论坛外链网http://www.fok120.com/ 你的话深深触动了我，仿佛说出了我心里的声音。
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