出口退税备案单证需要国内货物运输代理发票及代理报关费发票应该有税率还是免税？
<h1 style="color: black; text-align: left; margin-bottom: 10px;"><span style="color: black;"><span style="color: black;"> 出口退税备案单证<span style="color: black;">需求</span>国内货物运输代理发票及代理报关费发票应该有税率还是免税？答案是有税率的！这个依据又是什么？新锐国际今天跟<span style="color: black;">大众</span><span style="color: black;">一块</span>学习一下：</span></span></h1>
<h1 style="color: black; text-align: left; margin-bottom: 10px;"><span style="color: black;"><span style="color: black;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"> 财税【2016】36号</span>附件1中<span style="color: black;">《<span style="color: black;">营销</span>服务、无形资产、不动产注释》中</span></span></strong></span><strong style="color: blue;"><span style="color: black;"><span style="color: black;">规定代理报关费属于现代服务中的商务辅助服务，</span><span style="color: black;"><span style="color: black;">因此呢</span>代理报关服务适用税率 6%，不适用免税政策。</span></span></strong></span></span></h1>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"> <strong style="color: blue;"><span style="color: black;"><span style="color: black;">按照</span>财政部、国家税务总局关于全面推开营业税改征增值税试点的<span style="color: black;">通告</span>，财税【2016】36附件1中《<span style="color: black;">营销</span></span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">服务、无形资产、不动产注释》中<span style="color: black;">第1</span>大点<span style="color: black;">营销</span>服务--（六）现代服务-</span></strong><strong style="color: blue;"><span style="color: black;">--8、商务辅助服务中规定，代理报关费属于现代服务中的商务辅助服务，而<span style="color: black;">按照</span></span></strong></span></strong></span></span></strong></span></span><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">财税【2016】36号</span>附件1中<span style="color: black;">《<span style="color: black;">营销</span>服务、无形资产、不动产注释》中</span></span></strong></span><strong style="color: blue;"><span style="color: black;"><span style="color: black;">规定代理报关费属于现代服务中的商务辅助服务，</span><span style="color: black;"><span style="color: black;">因此呢</span>代理报关服务适用税率 6%，不适用免税政策。</span></span></strong></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/UMsdNXDD9RJovZrf0tiafia2wcNamSgaMpW8X5atXuLlWMPic1ibLjNgnG3TI8IM0MxKBU4q2cMVlOc3Xeuib7cP17w/640?wx_fmt=png&from=appmsg&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;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">博主</span>总结</span></strong></span><span style="color: black;"><strong style="color: blue;"><span style="color: black;">：</span></strong></span><strong style="color: blue;"><span style="color: black;">国内货物运输和报关费属于国内<span style="color: black;">出现</span>的服务，应属适用6%税点。<span style="color: black;">仅有</span>国际段海运费可<span style="color: black;">以避免</span>税。如遇税局<span style="color: black;">分部</span>抽查出口备案单证时，<span style="color: black;">供给</span>国内段货物运输发票和报关费发票，是证实货物发往港口的国内运输物流流向的有力证明，而<span style="color: black;">没法</span><span style="color: black;">供给</span>国内段货物运输和报关费，有可能<span style="color: black;">没法</span><span style="color: black;">经过</span>税局的退税审批，切勿因小失大！</span></strong></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;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">供给</span>专业的出口退税服务、首次申报出口退税企业备案、单证梳理、发函复函<span style="color: black;">指点</span>服务、出口退税汇总手册咨询服务</span></strong></span><strong style="color: blue;"><span style="color: black;">，专注本地化服务 。<span style="color: black;">更加多</span>咨询请联系<span style="color: black;">咱们</span><strong style="color: blue;">出口退税操作专员冯小姐！</strong></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/UMsdNXDD9RJibUFYraibR0JjUhjoibm1l7icTZ389aic3hxibtlrnc2LH21tB4jS17iaUm5n1NKibJsNeXO2KyNkJSPD4w/640?wx_fmt=other&from=appmsg&wxfrom=5&wx_lazy=1&wx_co=1&tp=webp" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/UMsdNXDD9RIAr1XAibCXsmtXNxiaWvsbDKcS3D327jS6KGApk2hAm66ObvVC6xQgnpYu2hFjwvUPGfxeQj6Q4Zmw/640?wx_fmt=other&wxfrom=5&wx_lazy=1&wx_co=1&tp=webp" style="width: 50%; margin-bottom: 20px;"></p>
我赞同你的看法，你的智慧让人佩服，谢谢分享。
页:
[1]