外贸企业出口退税流程是怎么样的？财务要做哪些工作？
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_gif/BCjqXwBicPuXgvlMZVPANCYwMu0FsjkfETBdofYOj9FvGPIaAibByfK7Mjzuzo7Ciaac03kvfdqMw6lKIsZ2Wt2qQ/640?wx_fmt=gif&tp=webp&wxfrom=5&wx_lazy=1" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 我是一名会计，刚入职一家外贸<span style="color: black;">机构</span>，请问出口退税流程是<span style="color: black;">怎么样</span>的？<span style="color: black;">必须</span>做<span style="color: black;">那些</span>工作？</span></p><img src="https://mmbiz.qpic.cn/mmbiz_jpg/BCjqXwBicPuW4Z6yqN4gn6LgjJAq6ziabnNOxJXoKyA8zNm9okKwUwSUdlHlic6dNSgGAbdmsiahcUAWnnZIDCmM1Q/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">外贸<span style="color: black;">公司</span>出口退税<span style="color: black;">关联</span>工作流程</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_png/BCjqXwBicPuW4Z6yqN4gn6LgjJAq6ziabnK4Yy86rjfkCGdZoMD2dd60Qt4XRSLfQDalzsPyV7JAHQJnPs07Xfcg/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">NO.1</strong></p><span style="color: black;">收汇后<span style="color: black;">即时</span>操作国际收支申报（此工作<span style="color: black;">通常</span>由出纳完成），符合<span style="color: black;">要求</span>应操作预收货款或延期收款报告。</span><span style="color: black;"><img src="https://mmbiz.qpic.cn/mmbiz_png/BCjqXwBicPuUTv2fbHeelNnNmVQqd9ONLjkJiciad0RP69gsSFZUIL41LDHgMIgloF9P2KhNPMLQly2459s21PcPw/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">符合下图所示，出口<span style="color: black;">公司</span>应当在货物出口或收汇业务<span style="color: black;">实质</span><span style="color: black;">出现</span>之日起30天内， <span style="color: black;">经过</span>监测系统向所在地外汇局报送对应的预计收汇或出口日期等信息。</span></p><img src="https://mmbiz.qpic.cn/mmbiz_png/Ljib4So7yuWhC3iawWicFva9dWx0R87Ytr5EHkb2dtV5ic5XOQmOWOH3diaicegSLOticCpFYKmzvtApDSfjjVZUh7ictw/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_png/BCjqXwBicPuX6I3F3wMVfRPia5CibNpfa3ibWPEqhciawGK7ibRB382TLkLoYJU251z4XEFcAy1ibiczUJXlCzn3N5lIpQ/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">点开看大图</span></p><img src="https://mmbiz.qpic.cn/mmbiz_gif/xlnvrKyPG6176KBYWXlfX5CVYEjZic5ZVJbwbOMicburJr3g0Ae9yUVOA6n4QrNNdiaXJ1VfydvxTTHKYNY7r0F4A/640?wx_fmt=gif&tp=webp&wxfrom=5&wx_lazy=1" style="width: 50%; margin-bottom: 20px;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">扩展</p><a style="color: black;">出口<span style="color: black;">公司</span>收到境外客户支付的一笔货款，几个月之后出口，财务要做点什么吗？<span style="color: black;">（点我）</span></a>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">NO.2</strong></p><span style="color: black;">取得出口退税货物所对应的购货增值税专用发票后应<span style="color: black;">即时</span>“退税勾选”。勾选前应认真核对，<span style="color: black;">保证</span>购货发票<span style="color: black;">没</span>误。购货发票的商品名<span style="color: black;">叫作</span>与报关单的名<span style="color: black;">叫作</span>应相符，单位与报关单其中之一单位相符。<span style="color: black;">避免<span style="color: black;">显现</span>报关单、<span style="color: black;">商场</span>发票、采购合同、购货增值税专用发票等规格型号不一致的情形。</span></span><span style="color: black;"><img src="https://mmbiz.qpic.cn/mmbiz_png/BCjqXwBicPuVdiaZhoopRBpibpGpAqicsHIvhPPiatWmGZiaibnRicAHKMCibkrPiajFibC2ick1KyaUE5QVGQjAlHFbJoRGHg/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></span><span style="color: black;"><span style="color: black;">点开看大图</span></span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">NO.3</strong></p><span style="color: black;">确认<span style="color: black;">营销</span>收入，外贸<span style="color: black;">公司</span><span style="color: black;">是不是</span>开具出口发票各地<span style="color: black;">需求</span>不一，如主管税务机关没<span style="color: black;">需求</span>，<span style="color: black;">能够</span>用出口的<span style="color: black;">商场</span>发票（CI）确认<span style="color: black;">营销</span>收入。实务中，出口收入的确认<span style="color: black;">通常</span>在出口当月。确认收入的次月增值税纳税申报，外贸<span style="color: black;">公司</span>出口退税收入申报“免税”收入；出口免税不退税收入申报“免税”收入；出口征税收入<span style="color: black;">根据</span>适用税率申报收入。</span><img src="https://mmbiz.qpic.cn/mmbiz_gif/xlnvrKyPG6176KBYWXlfX5CVYEjZic5ZVJbwbOMicburJr3g0Ae9yUVOA6n4QrNNdiaXJ1VfydvxTTHKYNY7r0F4A/640?wx_fmt=gif&tp=webp&wxfrom=5&wx_lazy=1" style="width: 50%; margin-bottom: 20px;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">扫码免费学习</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_png/BCjqXwBicPuW4Z6yqN4gn6LgjJAq6ziabns4oNFdHCeAA9L5cFlyyaSblmpDibTJ1OZIVwicNhVpsyMatx5MZuCHqQ/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">税控设备开具的出口发票</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_png/BCjqXwBicPuVdiaZhoopRBpibpGpAqicsHIvUxvibkicmicAo1Z92DS9ialtHf4ZxjJ5YD5lv96W439w9Xqqt7X5DgeHqA/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">商场</span>发票（CI）</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_png/BCjqXwBicPuVdiaZhoopRBpibpGpAqicsHIvy6vll47Wke0OzzXIJ2fAdCzy7WJonsLnakzXnhVaspw9vHZ8iaLBYiag/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p><img src="https://mmbiz.qpic.cn/mmbiz_gif/xlnvrKyPG6176KBYWXlfX5CVYEjZic5ZVJbwbOMicburJr3g0Ae9yUVOA6n4QrNNdiaXJ1VfydvxTTHKYNY7r0F4A/640?wx_fmt=gif&tp=webp&wxfrom=5&wx_lazy=1" style="width: 50%; margin-bottom: 20px;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">扩展</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><a style="color: black;">外贸<span style="color: black;">公司</span>出口退税“账务处理”及热点问题解析<span style="color: black;">（点我）</span></a></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">NO.4</strong></p><span style="color: black;">准备出口退税申报<span style="color: black;">必须</span>的单据，如下：</span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">①报关单（可<span style="color: black;">经过</span>电子口岸打印）</span><span style="color: black;"><span style="color: black;">必须</span></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">②购货增值税专用发票抵扣联</span><span style="color: black;"><span style="color: black;">必须</span>（进口再出口货物除外）</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">③海关进口增值税专用缴款书 </span><span style="color: black;">进口再出口货物准备</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">④代理出口货物证明 </span><span style="color: black;"><span style="color: black;">拜托</span>出口业务准备</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">⑤收汇材料 </span><span style="color: black;">出口退（免）税管理类</span><span style="color: black;">别为四类的纳税人或其他按规定<span style="color: black;">必须</span><span style="color: black;">供给</span>的情形</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">NO.5</strong></p><span style="color: black;"><span style="color: black;">选取</span>出口退税的申报<span style="color: black;">工具</span>。<span style="color: black;">日前</span>出口退税申报支持三种途径，如下：</span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">途径一：<span style="color: black;">运用</span>离线版出口退税申报软件，<span style="color: black;">经过</span>电子税务局“出口退税管理”模块进行数据上传。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">途径二：<span style="color: black;">运用</span>电子税务局在线出口退税申报系统录入并上传申报数据。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">途径三：<span style="color: black;">运用</span>单一窗口出口退税模块录入上传申报数据。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">三种途径<span style="color: black;">能够</span>申报出口退税，<span style="color: black;">怎样</span><span style="color: black;">选取</span>哪？<span style="color: black;">意见</span>如下：</span></p><img src="https://mmbiz.qpic.cn/mmbiz_png/Ljib4So7yuWhC3iawWicFva9dWx0R87Ytr5EHkb2dtV5ic5XOQmOWOH3diaicegSLOticCpFYKmzvtApDSfjjVZUh7ictw/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"><span style="color: black;">①<span style="color: black;">离线版出口退税申报软件</span>历史最为“悠久”，如已对该系统相当熟悉，<span style="color: black;">能够</span><span style="color: black;">运用</span><span style="color: black;">第1</span>种途经申报。应清楚的是，电子税务局在线版出口退税申报系统相较于<span style="color: black;">离线版</span>出口退税申报系统而言，退税数据的申报更<span style="color: black;">有效</span>。</span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_png/BCjqXwBicPuW4Z6yqN4gn6LgjJAq6ziabnZ3KwxjQNshSlcwViaMIBpB8NM6SLvryicuY8BPLkcHbntTK2icDFl81cA/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">外贸<span style="color: black;">公司</span>离线版退税系统</span></p><span style="color: black;">②从未<span style="color: black;">运用</span>过退税软件或从事代理的，<span style="color: black;">意见</span><span style="color: black;">运用</span>电子税务局在线退税系统，电子税务局在线申报系统相较其他两种而言，操作最简单。</span><img src="https://mmbiz.qpic.cn/mmbiz_png/BCjqXwBicPuWFEwem1eV19AyRUZIoqtNPH2BkKc48GLBszW4ZLVkDdCh9RvUvvYG9COJCS9AD7ibN47dEunmN57Q/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"><span style="color: black;">外贸<span style="color: black;">公司</span>电子税务局在线退税系统</span><span style="color: black;">③不从事财务工作，工作偏业务的，<span style="color: black;">能够</span>优选<span style="color: black;">运用</span>单一窗口出口退税系统。</span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_png/BCjqXwBicPuVyRPbQIgG8fEVR6YeWEaDHIgocadiaTAp2fNQujXzkIoYiatFiaHH4ia9sGriayggKMvbd7LJFZVfGcaA/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p><span style="color: black;">外贸<span style="color: black;">公司</span>单一窗口出口退税</span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">退税数据的录入及申报，<span style="color: black;">过程</span>如下：</span></p><img src="https://mmbiz.qpic.cn/mmbiz_png/Ljib4So7yuWhC3iawWicFva9dWx0R87Ytr5EHkb2dtV5ic5XOQmOWOH3diaicegSLOticCpFYKmzvtApDSfjjVZUh7ictw/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">①导入报关单、购货增值税专用发票电子信息（或手工录入），生成电子数据。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">②数据自检，看数据<span style="color: black;">是不是</span>存在问题。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">③数据自检<span style="color: black;">没</span>问题，转正式申报。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">④非<span style="color: black;">没</span>纸化<span style="color: black;">公司</span>，提交退税的纸质资料；<span style="color: black;">没</span>纸化<span style="color: black;">公司</span>，退税资料留存备查。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">NO.6</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">出口退（免）税备案单证管理，<span style="color: black;">需求</span>备案的<span style="color: black;">关联</span>单据及发票都是出口货物流形成的凭证，税务机关之<span style="color: black;">因此</span><span style="color: black;">需求</span>出口退（免）税业务备案单证是为了还原出口业务的货物流，<span style="color: black;">检测</span>出口业务<span style="color: black;">是不是</span>合规合法，打击骗取出口退税等违法<span style="color: black;">行径</span>。</span></p><span style="color: black;">申报出口退（免）税后15日内，应做好单证备案，<span style="color: black;">详细</span>规定如下：</span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_png/BCjqXwBicPuW4Z6yqN4gn6LgjJAq6ziabnxicibIVC8ttBINu1lO3soQIZRIMMRVgLsmoic8ziaKJtDxAmpmE2qc4haA/640?wx_fmt=png&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">点开看大图</span></p><img src="https://mmbiz.qpic.cn/mmbiz_gif/xlnvrKyPG6176KBYWXlfX5CVYEjZic5ZVJbwbOMicburJr3g0Ae9yUVOA6n4QrNNdiaXJ1VfydvxTTHKYNY7r0F4A/640?wx_fmt=gif&tp=webp&wxfrom=5&wx_lazy=1" style="width: 50%; margin-bottom: 20px;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">扩展</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><a style="color: black;">八问八答 | 出口退（免）税“备案单证”管理，这</a>些问题都清楚吗？<span style="color: black;">（点我）</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">NO.7</strong></p><span style="color: black;"><span style="color: black;">检测</span>出口退税货物收汇<span style="color: black;">状况</span>，<span style="color: black;">即时</span>做好统计表，</span><span style="color: black;">未收汇的<span style="color: black;">即时</span>催收并登记<span style="color: black;">原由</span>，已收汇的整理银行收汇</span><span style="color: black;">凭证<span style="color: black;">或</span>结汇水单等凭证备查。</span><span style="color: black;">国家税务总局公告2022年第9号对收汇的管理进一步加强，出口<span style="color: black;">公司</span>应强化<span style="color: black;">危害</span><span style="color: black;">认识</span>，<span style="color: black;">加强</span>内控质效。</span>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">微X</span>：</span></strong><strong style="color: blue;"><span style="color: black;">drts365<span style="color: black;">伴侣</span>圈分享出口退税<span style="color: black;">关联</span><span style="color: black;">文案</span>，欢迎添加！</span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_png/BCjqXwBicPuWKhJSnJmOkPW969IBHK3beFd8XibwJPZbVSw4AhElgic8QkWamSS3zicnYZVGaoklGbqr3bvLaEk46Q/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p>
你的见解独到，让我受益匪浅，非常感谢。 你的话深深触动了我，仿佛说出了我心里的声音。 你的见解独到，让我受益匪浅，非常感谢。 大势所趋，用于讽刺一些制作目的就是为了跟风玩梗，博取眼球的作品。 我深感你的理解与共鸣，愿对话长流。 你的见解真是独到，让我受益匪浅。
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