出口退税如何操作？青岛进出口代理公司为您解决

清关顾问：刘经理
电话：15689940153
QQ：2769619041
         青岛巨晖国际物流有限公司10年专业提供全球门到门一站式进出口代理服务，在出口清关、出口退税方面积攒了大量的经验，我们有着专业的操作团队，各个环节我们紧抓服务，也使得我们十年来取得了良好的口碑。出口退税代理公司，青岛巨晖更专业！欢迎致电咨询15689940153，下面为您分享出口退税如何操作？

         一般出口退税需注意以下四点情况：
         1.必须是增值税、消费税征收范围内的货物。增值税、消费税的征收范围，包括除直接向农业生产者收购的免税农产品以外的所有增值税应税货物，以及烟、酒、化妆品等11类列举征收消费税的消费品。
         之所以必须具备这一条件，是因为出口货物退（免）税只能对已经征收过增值税、消费税的货物退还或免征其已纳税额和应纳税额。未征收增值税、消费税的货物（包括国家规定免税的货物）不能退税，以充分体现“未征不退”的原则。
         Must be goods within the scope of VAT and consumption tax collection. The collection scope of value-added tax and consumption tax includes all VAT taxable goods other than the tax-free agricultural products directly acquired from agricultural producers, and 11 categories of consumer goods such as tobacco, alcohol, and cosmetics that enumerate consumption tax.
         The reason why this condition must be met is that the tax refund (exemption) for export goods can only be refunded or exempted from taxes and tax payable for goods that have already been subjected to value-added tax or consumption tax. Goods that are not subject to VAT or consumption tax (including goods that are exempt from taxation by the state) cannot be refunded to fully reflect the principle of "non-refundable".
         2.必须是报关离境出口的货物。所谓出口，即输出关口，它包括自营出口和委托代理出口两种形式。区别货物是否报关离境出口，是确定货物是否属于退（免）税范围的主要标准之一。凡在国内销售、不报关离境的货物，除另有规定者外，不论出口企业是以外汇还是以人民币结算，也不论出口企业在财务上如何处理，均不得视为出口货物予以退税。 对在境内销售收取外汇的货物，如宾馆、饭店等收取外汇的货物等等，因其不符合离境出口条件，均不能给予退（免）税。出口退税代理公司，青岛巨晖更专业！
         2. It must be the goods for customs clearance. The so-called export, that is, the export gate, it includes self-operated export and commissioned agent exports in two forms. Differentiating whether goods are declared for export or not is one of the main criteria for determining whether the goods fall within the scope of tax rebate (exemption). Where goods are sold domestically or not, they are not allowed to be regarded as export goods for refund regardless of whether the export company uses foreign exchange or settled in renminbi, unless otherwise specified. For goods sold within China that receive foreign exchange, such as hotels and restaurants that receive foreign exchange, etc., because they do not meet the conditions for exit from the country, they cannot give refund (exempt) taxes.
         3.必须是在财务上作出口销售处理的货物。出口货物只有在财务上作出销售处理后，才能办理退（免）税。也就是说，出口退（免）税的规定只适用于贸易性的出口货物，而对非贸易性的出口货物，如捐赠的礼品、在国内个人购买并自带出境的货物（另有规定者除外）、样品、展品、邮寄品等等，因其一般在财务上不作销售处理，故按照现行规定不能退（免）税。
         3. The goods must be sold financially. Exported goods can only be refunded (exempted) after they have been financially sold. In other words, the export rebate (exemption) tax regulations apply only to trade-oriented export goods, and to non-commodity export goods, such as gifts donated, goods purchased by individuals in China, and goods brought out of the country (as otherwise specified Except for), samples, exhibits, mailings, etc., because they are generally not financially sold, they cannot be refunded (exempted) according to the current regulations.
         4.必须是已收汇并经核销的货物。按照现行规定，出口企业申请办理退（免）税的出口货物，必须是已收外汇并经外汇管理部门核销的货物。一般情况下，出口企业向税务机关申请办理退（免）税的货物，必须同时具备以上4个条件。但是，生产企业（包括有进出口经营权的生产企业、委托外贸企业代理出口的生产企业、外商投资企业，下同）申请办理出口货物退（免）税时必须增中一个条件，即申请退（免）税的货物必须是生产企业的自产货物（外商投资企业经省级外经贸主管部门批准收购出口的货物除外.
         4. Must be the goods that have been collected and written off. According to the current regulations, the export goods that an export enterprise applies for handling refund (exempt) taxes must be goods that have been received in foreign exchange and written off by the foreign exchange administrative department. Under normal circumstances, an exporter must apply to the taxation authority for goods subject to tax rebate (exemption) at the same time. However, production enterprises (including production enterprises with import and export rights, production enterprises entrusting foreign trade companies to export, and foreign-invested enterprises, the same below) must apply an additional condition when they apply for tax refund (exemption) of export goods, that is, apply for withdrawal. The (exempt) goods must be self-produced by the production enterprise (except for foreign-invested enterprises that have been approved by the provincial foreign trade department to purchase export goods).
         青岛巨晖国际物流有限公司10年专业提供全球门到门一站式进出口代理服务，提供一条龙服务，涵盖上门提货、海运代理、出口资料代办、港口清关报关、仓储、陆运、目的港清关、代收付外汇、出口退税代理等，熟悉各港口相关政策及操作流程，一对一量身订制个性化出口方案，可为您节省30%成本。出口退税代理公司，青岛巨晖更专业！欢迎来电咨询洽谈！

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