出口退税💰详细申报流程



🚊跨境电商、外贸出口企业会涉及出口退税业务，今天给大家分享出口退税需要准备的材料以及退税申报详细的实操流程，推荐收藏✨


⭕出口退税时间节点，应缴税额💵和应退税额的计算，出口退税的备案单证📑和出口退税的管理办法也需要熟知.


1⃣出口退税时间节点🍎🍎🍎


（1）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invoice或普通invoice，属于防伪税税控增值税invoice，必须在开票之日起30天内办理认证手续。


（2）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三个月后免抵退税申报期内办理免抵税申报手续。


（3）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（远期收汇除外）。


（4）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。


2⃣出口退税办法🍢🍢🍢


外商投资企业出口货物退税办法包括“先征后退”和“免、抵、退”税。


3⃣出口退税的计算📖📖📖


🌈当期应纳税额=当期内销货物的销项税额+当期出口货物离岸价×外汇人民币牌价×征税率-当期全部进项税额


🌈当期应退税额=出口货物离岸价格×外汇人民币牌价×退税税率


4⃣出口退税的备案单证管理🗒️🗒️🗒️


出口企业应在申报出口退（免）税后15日内，将所申报退（免）税货物的下列单证，按申报退(免）税的出口货物顺序，填写《出口货物备案单证目录》，注明备案单证存放地点，以备主管税务机关核查。


1⃣外贸企业购货合同、生产企业收购非自产货物出口的购货合同，包括一笔购销合同下签订的补充合同等


2⃣出口货物装货单


3⃣出口货物运输单据（包括:海运提单、航空运单、铁路运单、货物承运单据、邮政收据等承运人出具的货物单据，以及出口企业承付运费的国内运输单证）

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