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“我是会计”之浅谈增值税出口退税

浅谈增值税出口退税

在平时工作中,我们经常会收到客户询问关于出口退税方面的问题。比如,出口业务如何申请退税,单证不全的情况怎么进行申报,增值税税率变化对出口退税的影响等等。

出口退税作为一项税收优惠政策,对于出口企业而言有着深深的吸引力。作为一个会计人,如果具有丰富的出口退税经验,相信对于将来的职业发展会有很大的帮助。今天,我们就通过几个问题来谈一谈现行政策下的增值税出口退税。

1. 增值税出口退税的基本概念
出口退税是目前国际上普遍采用的一种税收政策,有利于增强本土产品在国际贸易市场的竞争力,是国家鼓励出口的一个手段。从实务层面来看,增值税出口退税通常指的是产品增值部分免征增值税,而相应的进项税额可以退付。以下我们总结了适用于增值税出口退税的企业以及相对应的出口退税申报类型。

适用于增值税出口退税的企业 出口退税的类型
1 生产型企业 出口免抵退税
2 外贸型企业 出口免退税
3 零税率应税服务企业(如国际运输、技术研发出口等) 出口免抵退税

*具体适用的出口退税的产品及相应退税率以国家税务总局公告为准

 

2. 增值税出口退税的基本流程
近年来,国家税务总局进行了多次改革以简化企业的出口退税申报流程,如无纸化申报,取消生产型企业的出口退税零申报。 目前的出口退税流程大致可以归纳为以下几个步骤:

出口退税申报过程中的问题如何解决呢?以下是我们的一些经验总结:

1. 申报反馈疑点“没有从征管系统传递过来的增值税纳税申报表”
处理:应先报增值税申报表,一般需要隔一天再申报退税数据。

2. 申报反馈疑点“企业申报不得抵扣税额本年累计数(*****)与免抵退税汇总表不得免抵退税额本年累计数(****)不符”
处理:有征退税差额,根据当期“免抵退汇总表不得免抵退税额”列示的金额,修改申报“增值税申报表附表二”进项税额转出(第18栏)

3. 申报反馈疑点“海关数据中无此出口报关单号”
处理:报关单录入有误或海关没有电子信息,应修改录入或删除对应报关单,待有海关电子信息后再申报。

 

3. 增值税出口退税的风险提示
注意申报截止日期
当年发生的出口退税业务,最迟应于次年4月申报截止日期前完成正式申报。如遇特殊情况无法完成申报的,应及时向主管税务机关报备;

确保出口退税资质完全
部分零税率应税服务企业在进行出口退税正式申报前,需对相关合同进行备案。以技术服务出口为例,在正式申报前,需要在商务部对技术合同及外包服务合同进行备案登记;

正式申报前进行企业自检
根据现行政策,2018年5月1日起,增值税出口退税申报的预申报改为企业自检。尽管税务部门并未对企业自检做强制要求,我们还是建议企业在正式申报前进行自检,及时发现问题避免影响正式申报;

 

4. 不同业务类型的出口退税的注意点
技术服务出口退税
技术服务出口属于零税率应税服务,适用于生产型企业的出口免抵退税。需要收集的单证包括银行的收汇凭证、出口收入的记账凭证、出口合同及技术出口合同的备案证书。备案合同需要在商务部网站提交,通常1-2周的时间能够完成,为了避免逾期的情况,需要企业提前做好安排。

外贸企业出口退税
外贸企业出口退税适用于出口免退税。外贸企业出口,需要做到进项税与出口业务一一对应,且不能进行抵扣。企业需要注意在勾选平台进行勾选认证时,区分抵扣勾选和退税勾选,以便于之后的申报。

生产企业出口退税
生产企业出口退税适用于出口免抵退税。收集单证的过程中需要核对报关单信息是否正确,是否有遗漏的报关单及不退税的报关出口记录。并且注意将非FOB价的报关单折算成FOB价作为出口退税的计税基础。

出口退税作为会计日常工作较为复杂的一个环节,需要我们会计人员不断的学习和摸索。中瀚石林作为专业咨询公司,拥有能力卓越的专业团队,欢迎大家留言与我们继续探讨我们会计在日常工作中遇到的相关出口退税的问题。

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    [207] => D:\XAMPP\htdocs\libraries\legacy\response\response.php
    [208] => D:\XAMPP\htdocs\administrator\components\com_acymailing\helpers\helper.php
    [209] => D:\XAMPP\htdocs\administrator\components\com_acymailing\compat\compat3.php
    [210] => D:\XAMPP\htdocs\administrator\components\com_acymailing\classes\cpanel.php
    [211] => D:\XAMPP\htdocs\libraries\cms\html\select.php
)