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onerror="javascript:this.src='/static/new_net_01/images/nopic.jpg';"></p></div></div></div><div id="jrx3fyn" class="content"><p><span>需求數(shù)量：</span>0</p><p><span>價格要求：</span>面議</p><p><span>所在地：</span>浙江省</p><p><span>包裝要求：</span><span style="color: #f30;"></span></p><p><span>產(chǎn)品關(guān)鍵詞：</span>海曙軟件出口出口退稅,出口退稅</p><p><span>***更新：</span>2021-01-30 08:15:25</p><p><span id="click" >瀏覽次數(shù)：0次</span></p><a rel="nofollow" class="button">聯(lián)系我們</a></div></div><div id="nvfmrxn" class="rightbox"><h3>公司基本資料信息</h3><p style="border:0;"><a rel="nofollow">寧波眾威會計師事務(wù)所有限公司</a></p><p><span>聯(lián)系人：</span>夏周屹</p><p><span>郵箱: </span>1056601402@qq.com</p><p><span>電話: </span>18757485959</p><p><span>傳真: </span>0574_</p><p><span>網(wǎng)址: </span>http://www.nbzw-accounting.com</p><p><span>手機(jī): </span>0574-87875715</p><p><span>地址: </span>新天地東區(qū)12幢51號（10-6）</p><p>[當(dāng)前離線] <a rel="nofollow"> [加為商友] </a><a rel="nofollow"> [發(fā)送信件] </a></p></div></div><div id="ashcrh8" class="page-proshow02"><p class="title">詳細(xì)說明</p><div id="ogvlm3k" class="box"><p><p style="text-indent:25px">出口退稅是指在國際貿(mào)易業(yè)務(wù)中，對我國報關(guān)出口的貨物退還在國內(nèi)各生產(chǎn)環(huán)節(jié)和流轉(zhuǎn)環(huán)節(jié)按稅法規(guī)定繳納的增值稅和消費(fèi)稅，即出口環(huán)節(jié)免稅且退還以前納稅環(huán)節(jié)的已納稅款。作為國際通行慣例，出口退稅可以使出口貨物的整體稅負(fù)歸零，海曙軟件出口出口退稅，有效避免國際雙重課稅。一般分為兩種：一是退還進(jìn)口稅，即出口產(chǎn)品企業(yè)用進(jìn)口原料或半成品，加工制成產(chǎn)品出口時，退還其已納的進(jìn)口稅；二是退還已納的國內(nèi)稅款，即企業(yè)在商品報關(guān)出口時，退還其生產(chǎn)該商品已納的國內(nèi)稅金。出口退稅，有利于增強(qiáng)本國商品在國際市場上的競爭力，海曙軟件出口出口退稅，海曙軟件出口出口退稅，為世界各國所采用。辦理出口退稅報關(guān)手續(xù)：接到查驗通知后，帶海關(guān)驗貨員查驗。海曙軟件出口出口退稅</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="海曙軟件出口出口退稅,出口退稅" src="https://tyunfile.71360.com/UploadFile/13008993369/637340395119472656/8900848.png"></div><p style="text-indent:25px">出口退稅對在境內(nèi)銷售收取外匯的貨物，如賓館、飯店等收取外匯的貨物等等，因其不符合離境出口條件，均不能給予退（免）稅。必須是在財務(wù)上作出口銷售處理的貨物。出口貨物只有在財務(wù)上作出口銷售處理后，才能辦理退（免）稅。也就是說，出口退（免）稅的規(guī)定只適用于貿(mào)易性的出口貨物，而對非貿(mào)易性的出口貨物，如捐贈的禮品、在國內(nèi)個人購買并自帶出境的貨物（另有規(guī)定者除外）、樣品、展品、郵寄品等等，因其一般在財務(wù)上不作銷售處理，故按照現(xiàn)行規(guī)定不能退（免）稅。必須是已收匯并經(jīng)核銷的貨物。按照現(xiàn)行規(guī)定，出口企業(yè)申請辦理退（免）稅的出口貨物，必須是已收外匯并經(jīng)外匯管理部門核銷的貨物。國家規(guī)定外貿(mào)企業(yè)出口的貨物必須要同時具備以上4個條件。生產(chǎn)企業(yè)（包括有進(jìn)出口經(jīng)營權(quán)的生產(chǎn)企業(yè)、委托外貿(mào)企業(yè)代理出口的生產(chǎn)企業(yè)、外商投資企業(yè)，下同）申請辦理出口貨物退（免）稅時必須增加一個條件，即申請退（免）稅的貨物必須是生產(chǎn)企業(yè)的自產(chǎn)貨物或視同自產(chǎn)貨物才能辦理退（免）稅。高新出口退稅怎樣能退稅出口退稅需要準(zhǔn)備的材料：結(jié)匯水單或收匯通知書。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="海曙軟件出口出口退稅,出口退稅" src="https://tyunfile.71360.com/UploadFile/13008993369/637340395297373047/1115977.png"></div><p style="text-indent:25px">辦理出口退稅報關(guān)手續(xù)：1，按報關(guān)單填寫規(guī)范要求填寫報關(guān)單，交預(yù)錄入公司錄人并打印報關(guān)單，經(jīng)審核無誤后通知預(yù)錄入公司提交審單中心向海關(guān)正式申報。2．通過現(xiàn)場電腦查詢申報情況，如審單中心有提示，請按提示要求辦理。3．如已接受申報，請到接單窗口遞交報關(guān)單據(jù)，有關(guān)報關(guān)單據(jù)按報關(guān)單、發(fā)票、裝箱單、合同、批文(包括許可證件)、其他隨附單據(jù)的順序排列。4．如口滯報，須繳納滯報金。進(jìn)口屬海關(guān)監(jiān)管的貨物，須繳納監(jiān)管手續(xù)費(fèi)。5．報關(guān)單據(jù)移交查驗部門。如通關(guān)科與查驗部門在同一辦公場所，單據(jù)由海關(guān)內(nèi)部移交；如通關(guān)科與查驗部門不在同一辦公場所，由報關(guān)員簽收關(guān)封帶交查驗部門。</p><p style="text-indent:25px">出口退稅的主要類型：1、又免又退，一般納稅人，既有銷項，又有進(jìn)項，為把稅負(fù)歸零，自然是銷項免，進(jìn)項退，又免又退。2、只免不退，如果出口的貨物沒有進(jìn)項，自然是只免銷項，進(jìn)項沒有就不用退了。比如小規(guī)模納稅人、免稅產(chǎn)品，都是沒有進(jìn)項的情況。只免不退，就達(dá)到了稅負(fù)歸零的目的。3、不免不退，針對的是不鼓勵出口的貨物。比如原油，自己都不夠用，還得進(jìn)口，能讓你出口就不錯了，就不要想出口退稅的事了，想想那些禁止出口的貨物?！〕隹谕硕惙譃槿N方式：免稅、免退稅、免抵退稅。其中，免稅就是不交稅，根本不用算，也不用管，需要計算和理解的，只有退稅，這也是我們把出口貨物退(免)稅簡稱為出口退稅的原因。出口退稅的原因很簡單，就是鼓勵出口，降低出口貨物的價格，提高本國貨物在國際市場的競爭力。</p><div style="width:100%;text-align: center;"><img style="max-width: 640px; max-height: 320px;" alt="海曙軟件出口出口退稅,出口退稅" src="https://tyunfile.71360.com/UploadFile/13008993369/637340395160488281/9617012.png"></div><p style="text-indent:25px">生產(chǎn)型企業(yè)和貿(mào)易型企業(yè)出口退稅的要求不一致。生產(chǎn)型企業(yè)要符合稅務(wù)局對生產(chǎn)型企業(yè)認(rèn)定標(biāo)準(zhǔn)；貿(mào)易型企業(yè)進(jìn)貨發(fā)票與報關(guān)單（商品名稱、規(guī)格型號、數(shù)量、單位）必須保持一致；如果是外貿(mào)企業(yè)的話，進(jìn)口貨物和內(nèi)銷貨物的進(jìn)項發(fā)票必須要分開開具。辦理退稅所需符合的條件。申請退稅的企業(yè)需要滿足了一些條件才可以成功退稅。例如：申請出口退稅的必須是增值稅、消費(fèi)稅征收范圍、報關(guān)離境出口，并且在財務(wù)上作出口銷售處理，外匯已經(jīng)核銷的貨物等等。在企業(yè)出口退稅所需滿足的條件方面，不同企業(yè)類型所需要滿足的條件又有所不同。海曙軟件出口出口退稅</p><p style="text-indent:25px">出口退稅堅持零稅率原則：征多少，退多少。海曙軟件出口出口退稅</p><p style="text-indent:25px">沒有進(jìn)出口經(jīng)營權(quán)的生產(chǎn)企業(yè)應(yīng)在發(fā)生剛開始的一筆委托出口業(yè)務(wù)之前，需持委托出口協(xié)議、工商營業(yè)執(zhí)照和國稅稅務(wù)登記證向所在地主管退稅業(yè)務(wù)的稅務(wù)機(jī)關(guān)辦理注冊退稅登記。出口企業(yè)退稅稅務(wù)登記內(nèi)容發(fā)生變化時，企業(yè)在工商行政管理機(jī)關(guān)辦理變更注冊登記的，應(yīng)當(dāng)自工商行政管理機(jī)關(guān)辦理變更登記之日起三十日內(nèi)，持有關(guān)證件向退稅機(jī)關(guān)申請辦理變更稅務(wù)登記，填寫《退稅登記變更表》（生產(chǎn)企業(yè)填寫一式兩份，退稅機(jī)關(guān)、企業(yè)各一份）。按照規(guī)定企業(yè)不需要在工商行政管理機(jī)關(guān)辦理注冊登記的，應(yīng)當(dāng)自有關(guān)機(jī)關(guān)批準(zhǔn)或者宣布變更之日起三十日內(nèi)，持有關(guān)證件向退稅機(jī)關(guān)申請辦理變更稅務(wù)登記。海曙軟件出口出口退稅</p></p><br /><p>文章來源地址: http://www.cdcfah.com/cp/3079707.html</p></div></div></div></div></div><div id="yfghrst" class="page-right twoColRt"><div id="ucmcc3v" class="box01 margin10 clearfix"><h3><a href="http://www.cdcfah.com/cp/">猜你喜歡</a></h3><div id="tbrrc3m" class="recomPic likePro"><a href="http://www.cdcfah.com/cp/814588.html"><div><img 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