Export tax refunds are difficult and complicated?The latest export tax refund filing conditions process in 2024!
Published: 2024-11-15

For some newly established or just started to have export business of foreign trade enterprises, the entire process of export tax rebate declaration are in a state of ignorance, do not know how to handle, where to go, the process and so on.

This article organizes information about the process from export refund (exemption) filing to export tax return declaration and the latest policy in 2024.

申报出口退税必须满足6个条件申请出口退税必须满足6个条件1、必须是增值税一般纳税人,且办理了退免税备案。2、出口的货物属于增值税和消费税的应税产品,并且属于退税的产品,不是免税或者征税的产品。3、出口货物已报关离境并已结关,有报关单的相关电子信息。4、已在财务上做了出口销售。5、已完成收汇。6、出口单证齐全。“出口退税”形式“免、抵、退”是税收的一种形式,一般外贸企业是“免、退税”,生产企业退税方式是“免、抵、退”,退税方式不同,计算方式也会有所区别。1、免税是指对生产企业出口的自产货物,免征本企业生产销售环节增值税。2、抵税指生产企业出口自产货物所耗用的原材料、零部件、燃料、动力等所含应予退还的进项税额,抵项内销货物的应纳税额。3、退税只生产企业出口自产货物在当期内因应抵的进项税额大于应纳税额而未抵项完的税额,经主管退税机关批准后,予以退税。
02公司类型和退/免税情况小规模纳税人不能退税,但可以直接出口免税,前提是一定要有进项发票。一般纳税人外贸企业在有符合条件的进项发票情况下,出口货物可以申请出口退/免税。图片一般纳税人生产企业可以申请出免抵退税,但这种类型需要具体情况具体分析。03申请出口退税资料与流程申请出口退税前要准备以下资料:1、取得报关单2、查询出口退税率,根据实际情况开具出口发票3、取得进货凭证4、出口收汇5、收齐各类出口单证图片外贸企业退税具体操作流程如下:1、提交申请2、填写退税单证3、海关核销4、申请退税5、审核验资6、退税
04出口退税的4个时限每年五月底前,做企业所得税年报,六月底前网上做企业工商年报公示。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,属于防伪税控增值税发票,必须在开票之日起30天内办理认证手续。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3个月后免抵退税申报期内办理免抵税申报手续。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。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(免)税申报的申请,经批准后,可延期3个月申报。图片综上,符合条件的跨境电商、外贸公司等出口退税企业,都可申请出口退税。

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