出口退税备案单证需要国内花费不可开具免税税率发票且必须报关企业开具报关费发票吗？
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">按照</span>税务总局公告2022年第9号的规定，自2022.5.1起，出口退税备案单证新<span style="color: black;">增多</span>了货代<span style="color: black;">机构</span>开具的国际货物运输代理服务费发票、<span style="color: black;">拜托</span>报关的代理报关服务费发票(受托报关单位开具)。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">有<span style="color: black;">有些</span>税务机关对新<span style="color: black;">增多</span>的这两种备案单证提出了如下<span style="color: black;">需求</span>：</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">连同国际运输<span style="color: black;">一块</span><span style="color: black;">拜托</span>给货代<span style="color: black;">机构</span>的如国内运输、场站费、港杂费、报关费等<span style="color: black;">不可</span>开具免税税率的发票；<span style="color: black;">拜托</span>报关的必须有报关<span style="color: black;">机构</span>开具代理报关服务费发票，否则<span style="color: black;">不可</span>退税。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">虽然全面营改增后，<span style="color: black;">针对</span>货代<span style="color: black;">机构</span>免税业务的规定<span style="color: black;">仅有</span>国际运输服务才享受免税，国内段<span style="color: black;">花费</span>不享受免税，<span style="color: black;">然则</span><span style="color: black;">咱们</span><span style="color: black;">亦</span>应看到<span style="color: black;">状况</span>：<span style="color: black;">日前</span>的<span style="color: black;">状况</span>是大部分货代<span style="color: black;">机构</span>还是延续了以前的做法，即国际段和国内段<span style="color: black;">一块</span><span style="color: black;">拜托</span>代理的还是<span style="color: black;">一块</span>按免税开具了国际货物代理服务费发票。<span style="color: black;">倘若</span>一味的<span style="color: black;">需求</span>出口企业必须取得6%或小规模开具的1%的<span style="color: black;">花费</span>发票，那出口企业只能给货代多支付点<span style="color: black;">花费</span>了，<span style="color: black;">况且</span>就算多付点，有的货代<span style="color: black;">亦</span>不愿意开免税发票。这就把上游的压力转嫁给了下游出口企业身上，这本该是上游货代<span style="color: black;">机构</span>税局的管辖范围，可<span style="color: black;">实质</span>上是人家还货代照样开免税，但下游出口企业税局却卡这个<span style="color: black;">导致</span><span style="color: black;">没法</span>退税。<span style="color: black;">针对</span><span style="color: black;">非常多</span>出口企业<span style="color: black;">来讲</span>就很难按税局的<span style="color: black;">需求</span>取得发票来做备案了，尤其是跟<span style="color: black;">哪些</span>指定货代打交道时，那基本上更不可能按<span style="color: black;">需求</span>取得发票了。在这些地区，一旦发票不符合含税价的<span style="color: black;">需求</span>那出口退税就不会顺利退下来。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">另一</span>是<span style="color: black;">拜托</span>报关的，除了<span style="color: black;">拜托</span>报关协议外，还需要受托报关单位开具的代理报关服务费发票。在实务操作中，<span style="color: black;">或</span>说按物流业务的<span style="color: black;">商场</span><span style="color: black;">规律</span>来讲，出口企业<span style="color: black;">拜托</span>报关<span style="color: black;">机构</span>报关，绝大<span style="color: black;">都数</span>企业是直接“一揽子”<span style="color: black;">拜托</span>给货代<span style="color: black;">机构</span>的，即把国内段运输、国际段运输、报关等服务<span style="color: black;">一块</span><span style="color: black;">拜托</span>给同一家货代<span style="color: black;">机构</span>，<span style="color: black;">倘若</span>这家货代<span style="color: black;">机构</span>具备报关资质的话，<span style="color: black;">那样</span>这家受托货代<span style="color: black;">机构</span>就<span style="color: black;">做为</span>报关<span style="color: black;">机构</span>操作退税，<span style="color: black;">那样</span>自然这个代理报关服务费发票<span style="color: black;">是由于</span>这家货代<span style="color: black;">机构</span>直接开具了。<span style="color: black;">然则</span>实务中大部分货代<span style="color: black;">机构</span>是不具备报关资质的，<span style="color: black;">她们</span>会再<span style="color: black;">拜托</span>给与之合作的报关<span style="color: black;">机构</span>来操作报关手续，<span style="color: black;">那样</span>在报关单上就会<span style="color: black;">表示</span>是这家报关<span style="color: black;">机构</span><span style="color: black;">做为</span>报关单位，<span style="color: black;">然则</span>开具发票时，还<span style="color: black;">是由于</span>货代<span style="color: black;">机构</span>来开具，有些税务机关就会以出口企业所<span style="color: black;">拜托</span>报关的受托报关单位是报关<span style="color: black;">机构</span>，发票<span style="color: black;">亦</span>必须有这家报关<span style="color: black;">机构</span>来开具。这个<span style="color: black;">亦</span>属于对业务不熟悉<span style="color: black;">导致</span>的，既然出口企业一揽子<span style="color: black;">拜托</span>给了货代<span style="color: black;">机构</span>了，<span style="color: black;">那样</span>所有<span style="color: black;">花费</span>应所当然是直接支付给货代<span style="color: black;">机构</span>，发票<span style="color: black;">亦</span>是有货代<span style="color: black;">机构</span>来开具，货代<span style="color: black;">机构</span>再<span style="color: black;">拜托</span>报关<span style="color: black;">机构</span>来报关，那报关费发票是报关<span style="color: black;">机构</span>开给货代<span style="color: black;">机构</span>的，这是正常的<span style="color: black;">商场</span><span style="color: black;">规律</span>。而<span style="color: black;">不可</span><span style="color: black;">需求</span>报关<span style="color: black;">机构</span>直接绕开货代<span style="color: black;">机构</span>吧发票开具给出口企业。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">咱们</span>在办理出口退税时，应当结合业务<span style="color: black;">规律</span>不能一味的光看政策。<span style="color: black;">倘若</span>实在是遇到<span style="color: black;">以上</span><span style="color: black;">需求</span>咋办？<span style="color: black;">倘若</span>沟通都沟通不了的话，为了退税款<span style="color: black;">亦</span>只能按人家的<span style="color: black;">需求</span>了，那就只能改业务模式了，把报关分离出来直接<span style="color: black;">拜托</span>给报关<span style="color: black;">机构</span>，至于国内<span style="color: black;">花费</span>发票那页只能跟货代<span style="color: black;">机构</span>协调开带税率的了。</p>
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