lbk60ox 发表于 2024-8-4 01:19:21

出口企业怎么样撤回出口退（免）税备案？快看过来！


    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">市民A：</span><span style="color: black;">小夏，小夏，<span style="color: black;">咱们</span><span style="color: black;">机构</span>是出口企业，<span style="color: black;">机构</span><span style="color: black;">必须</span>办理注销税务登记，<span style="color: black;">咱们</span>的出口退(免)税备案该怎么处理呀？</span></span></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;">税小夏：</span><span style="color: black;"><span style="color: black;"><span style="color: black;">按照</span>规定，出口企业或其他单位存在需撤回出口退（免）税备案情形<span style="color: black;">或</span>申请注销税务登记时，需向所在地主管税务机关申报电子数据和<span style="color: black;">关联</span>资料，按规定先结清退（免）税款后再办理备案撤回。</span></span></span></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;"><span style="color: black;"><span style="color: black;">倘若</span>企业向主管税务机关声明放弃未申报或已申报但尚未办理的出口退（免）税并按规定申报免税的，<span style="color: black;">能够</span>视同已结清出口退（免）税款办理备案撤回。</span></span></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-qvj2lq49k0/473a17e62b0e4d4998d52bca12f528db~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723302375&amp;x-signature=e5YtMhwCo42ewDyz2XKLYc25Rao%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-qvj2lq49k0/b0466b5c623c45f7883f16992e1d06cd~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723302375&amp;x-signature=OhZMZbfEyjFVf%2BrWWmcfykPZt%2B4%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">市民A：</span><span style="color: black;">那<span style="color: black;">咱们</span>撤回出口退（免）税备案<span style="color: black;">必须</span>报送<span style="color: black;">那些</span>资料呢？</span></span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">税小夏：</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;">企业在申请办理备案撤回时，<span style="color: black;">按照</span><span style="color: black;">区别</span><span style="color: black;">状况</span><span style="color: black;">必须</span>向主管税务机关<span style="color: black;">供给</span>以下资料：</span></span></p>
    <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;">1.办理撤回出口退（免）税备案</span></strong></span></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;">《出口退（免）税备案表》2份（电子数据1份）</span></span></p>
    <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;">2.办理撤回出口退（免）税备案时属于合并、分立、改制重组的</span></strong></span></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;">（1）合并、分立、改制重组的《企业撤回出口退（免）税备案未结清退（免）税确认书》1份</span></span></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;">（2）合并、分立、改制重组企业决议1份</span></span></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;">（3）合并、分立、改制重组企业章程1份</span></span></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;">（4）合并、分立、改制重组<span style="color: black;">关联</span><span style="color: black;">分部</span>批件1份</span></span></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;">（5）承继撤回备案企业权利和义务的企业在撤回备案企业所在地的开户银行名<span style="color: black;">叫作</span>及账号1份</span></span></p>
    <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;">3.办理撤回出口退（免）税备案时属于放弃未申报或已申报但尚未办理的出口退（免）税的，还需<span style="color: black;">供给</span>：</span></strong></span></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;">放弃未申报或已申报但尚未办理的出口退（免）税声明1份</span></span></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;">市民A：</span><span style="color: black;">那我<span style="color: black;">能够</span>直接在电子税务局发起撤回出口退（免）税备案申请吗？<span style="color: black;">详细</span>该怎么操作呀？</span></span></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;">税小夏：</span><span style="color: black;"><span style="color: black;">当然<span style="color: black;">能够</span>，下面小夏就带你<span style="color: black;">瞧瞧</span></span></span><strong style="color: blue;"><span style="color: black;"><span style="color: black;"><span style="color: black;">详细</span>的操作<span style="color: black;">过程</span></span></span></strong><span style="color: black;"><span style="color: black;">。</span></span></span></p>
    <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;">操作详情</span></strong></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-qvj2lq49k0/16c5a43517044656a3d34dafe8417b09~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723302375&amp;x-signature=u15DrOhbxSWRoSdObYnmWwZF%2BAc%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <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;"><span style="color: black;">第1</span>步：</span></span></strong></span></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;">进入网站，输入用户名，<span style="color: black;">秘码</span>，登录厦门市电子税务局。</span></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-qvj2lq49k0/24017ffc4dc9416a85daf00d6dd67698~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723302375&amp;x-signature=OIm9rEAOcdJtWGawnfRtM4l2JME%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <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;">第二步：</span></span></strong></span></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;">登录厦门市电子税务局后，<span style="color: black;">选取</span>【我要办税】-【出口退税管理】。</span></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-qvj2lq49k0/190e9ac8e7e04309929235efd4ede0f3~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723302375&amp;x-signature=sRysXrsBIvSEyEDC95oII6TLjf4%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <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;">第三步：</span></span></strong></span></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;">点击【出口退（免）税企业资格信息报告】-【出口退（免）税备案撤回】-【在线申报】。</span></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-qvj2lq49k0/0332bd519275473ab1ce0ca197f709b4~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723302375&amp;x-signature=iF9pPcxQwnaYZlN9eaisB%2BB6Svs%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <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;">第四步：</span></span></strong></span></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;">完成明细数据采集。按表格提示填写《出口退（免）税备案撤回表》，填写撤销事由。<span style="color: black;">重视</span>办理撤回出口退（免）税备案时属于合并、分立、改制重组的，<span style="color: black;">必须</span>填写《企业撤回出口退（免）税备案未结清退（免）税确认书》，数据采集完毕后，点击【数据<span style="color: black;">保留</span>】。</span></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-qvj2lq49k0/a0f7a07fcfd444228fef2ff1cd6fad69~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723302375&amp;x-signature=rbvSGe3tjGTjLP98SOP0jMKOehk%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <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;">第五步：</span></span></strong></span></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;">进行数据申报。<span style="color: black;">选取</span>【数据申报】，点击【生成申报数据】，此时将生成一条申报记录，可<span style="color: black;">这里</span>条记录上点击【资料上传】，<span style="color: black;">按照</span><span style="color: black;">详细</span><span style="color: black;">状况</span>上传附件，点击【确认提交】完成附件上传。经核对无误后勾选该条记录进行【正式申报】。该<span style="color: black;">过程</span>可点击【打印报表下载】按钮对附件进行批量下载，可选EXCEL或PDF格式。</span></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-qvj2lq49k0/492feb00334b44a1bee771b3da5a0a40~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723302375&amp;x-signature=wScaf4azg8jTfU6j65V60BBwHHs%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-qvj2lq49k0/634382e651b94f078eaa0baeef46ec72~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723302375&amp;x-signature=FB1mESCRCpW5FKVuYcLkS8UcZr0%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <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;">第六步：</span></span></strong></span></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;">进行申报结果<span style="color: black;">查找</span>。可在申报结果<span style="color: black;">查找</span>中，查看“审核状态”、“审核流程信息”。当审核状态显示为“审核成功”，则说明数据<span style="color: black;">已然</span>正式审核<span style="color: black;">经过</span>。“税务事项<span style="color: black;">通告</span>书”可查看税务机关受理结果。</span></span></p>
    <div style="color: black; text-align: left; margin-bottom: 10px;"><img src="https://p3-sign.toutiaoimg.com/tos-cn-i-qvj2lq49k0/c35d7d43c8ab4a1f8a69751e65dd7d45~noop.image?_iz=58558&amp;from=article.pc_detail&amp;lk3s=953192f4&amp;x-expires=1723302375&amp;x-signature=LC3qy%2BTO5HY0oiQ9jpsxHa18k8w%3D" style="width: 50%; margin-bottom: 20px;"></div>
    <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;">小贴士</span></span></strong></span></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;"><span style="color: black;">1.<span style="color: black;">拜托</span>代办退税的生产企业办理撤回出口退（免）税备案事项的，应按规定先办理撤回<span style="color: black;">拜托</span>代办退税备案事项。</span></span></span></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;"><span style="color: black;">2.因合并、分立、改制重组等<span style="color: black;">原由</span>撤回出口退（免）税备案的出口企业或其他单位，备案事项办结后，主管税务机关将撤回备案企业的应退税款退还至承继企业账户，如<span style="color: black;">出现</span><span style="color: black;">必须</span>追缴多退税款的，向承继企业追缴。</span></span></span></p>




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