98彩票开户

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028-84700900 18980065005
 
出口退税
条件 登记 范围 特点 依据方法 一般程序 附送材料 变更范围 增退税率
条件 

98彩票开户(1)BIXUSHIZENGZHISHUI、XIAOFEISHUIZHENGSHOUFANWEINEIDEHUOWU。ZENGZHISHUI、XIAOFEISHUIDEZHENGSHOUFANWEI,BAOKUOCHUZHIJIEXIANGNONGYESHENGCHANZHESHOUGOUDEMIANSHUINONGCHANPINYIWAIDESUOYOUZENGZHISHUIYINGSHUIHUOWU,YIJIYAN、JIU、HUAZHUANGPINDENG11LEILIEJUZHENGSHOUXIAOFEISHUIDEXIAOFEIPIN。ZHISUOYIBIXUJUBEIZHEIYITIAOJIAN,SHIYINWEICHUKOUHUOWUTUI(MIAN)SHUIZHINENGDUIYIJINGZHENGSHOUGUOZENGZHISHUI、XIAOFEISHUIDEHUOWUTUIHAIHUOMIANZHENGQIYINASHUIEHEYINGNASHUIE。WEIZHENGSHOUZENGZHISHUI、XIAOFEISHUIDEHUOWU(BAOKUOGUOJIAGUIDINGMIANSHUIDEHUOWU)BUNENGTUISHUI,YICHONGFENTIXIAN"WEIZHENGBUTUI"DEYUANZE。


(2)BIXUSHIBAOGUANLIJINGCHUKOUDEHUOWU。SUOWEICHUKOU,JISHUCHUGUANKOU,TABAOKUOZIYINGCHUKOUHEWEITUODAILICHUKOULIANGZHONGXINGSHI。QUBIEHUOWUSHIFOUBAOGUANLIJINGCHUKOU,SHIQUEDINGHUOWUSHIFOUSHUYUTUI(MIAN)SHUIFANWEIDEZHUYAOBIAOZHUNZHIYI。FANZAIGUONEIXIAOSHOU、BUBAOGUANLIJINGDEHUOWU,CHULINGYOUGUIDINGZHEWAI,BULUNCHUKOUQIYESHIYIWAIHUIHAISHIYIRENMINBIJIESUAN,YEBULUNCHUKOUQIYEZAICAIWUSHANGRUHECHULI,JUNBUDESHIWEICHUKOUHUOWUYUYITUISHUI。DUIZAIJINGNEIXIAOSHOUSHOUQUWAIHUIDEHUOWU,RUBINGUAN、FANDIANDENGSHOUQUWAIHUIDEHUOWUDENGDENG,YINQIBUFUHELIJINGCHUKOUTIAOJIAN,JUNBUNENGJIYUTUI(MIAN)SHUI。


98彩票开户(3)BIXUSHIZAICAIWUSHANGZUOCHUKOUXIAOSHOUCHULIDEHUOWU。CHUKOUHUOWUZHIYOUZAICAIWUSHANGZUOCHUKOUXIAOSHOUCHULIHOU,CAINENGBANLITUI(MIAN)SHUI。YEJIUSHISHUO,CHUKOUTUI(MIAN)SHUIDEGUIDINGZHISHIYONGYUMAOYIXINGDECHUKOUHUOWU,ERDUIFEIMAOYIXINGDECHUKOUHUOWU,RUJUANZENGDELIPIN、ZAIGUONEIGERENGOUMAIBINGZIDAICHUJINGDEHUOWU(LINGYOUGUIDINGZHECHUWAI)、YANGPIN、ZHANPIN、YOUJIPINDENGDENG,YINQIYIBANZAICAIWUSHANGBUZUOXIAOSHOUCHULI,GUANZHAOXIANXINGGUIDINGBUNENGTUI(MIAN)SHUI。


(4)BIXUSHIYISHOUHUIBINGJINGHEXIAODEHUOWU。ANZHAOXIANXINGGUIDING,CHUKOUQIYESHENQINGBANLITUI(MIAN)SHUIDECHUKOUHUOWU,BIXUSHIYISHOUWAIHUIBINGJINGWAIHUIGUANLIBUMENHEXIAODEHUOWU。GUOJIAGUIDINGWAIMAOQIYECHUKOUDEHUOWUBIXUYAOTONGSHIJUBEIYISHANG4GETIAOJIAN。SHENGCHANQIYE(BAOKUOYOUJINCHUKOUJINGYINGQUANDESHENGCHANQIYE、WEITUOWAIMAOQIYEDAILICHUKOUDESHENGCHANQIYE、WAISHANGTOUZIQIYE,XIATONG)SHENQINGBANLICHUKOUHUOWUTUI(MIAN)SHUISHIBIXUZENGJIAYIGETIAOJIAN,JISHENQINGTUI(MIAN)SHUIDEHUOWUBIXUSHISHENGCHANQIYEDEZICHANHUOWUHUOSHITONGZICHANHUOWUCAINENGBANLITUI(MIAN)SHUI。

登记 

1、CHUKOUQIYEYINGCHIDUIWAIMAOYIJINGJIHEZUOBUJIQISHOUQUANPIZHUNQICHUKOUJINGYINGQUANDEPIJIAN、GONGSHANGYINGYEZHIZHAO、HAIGUANDAIMAZHENGSHUHESHUIWUDENGJIZHENGYUPIZHUNZHIRIQISANSHIRINEIXIANGSUOZAIDIZHUGUANTUISHUIYEWUDESHUIWUJIGUANTIANXIE《CHUKOUQIYETUISHUIDENGJIBIAO》(SHENGCHANQIYETIANXIEYISHISANFEN,TUISHUIJIGUAN、JICENGTUISHUIBUMEN、QIYEGEYIFEN),SHENQINGBANLITUISHUIDENGJIZHENG; WAIMAOQIYEGOUJINDECHUKOUHUOWU,WAIMAOQIYEYINGZAIGOUJINHUOWUHOUANGUIDINGJISHIYAOQIUGONGHUOQIYEKAIJUZENGZHISHUIZHUANYONGFAPIAOHUOPUTONGFAPIAO;QIGOUJINHUOWUKAIJUDEZENGZHISHUIZHUANYONGFAPIAOSHUZENGZHISHUIFANGWEISHUIKONGXITONGKAIJUDE,TUISHUI(YIGUOJIASHISHIZHENGCEWEIZHUN)BUMENYINGYAOQIUWAIMAOQIYEZIKAIPIAOZHIRIQI30RINEIBANLIRENZHENGSHOUXU。


2、MEIYOUJINCHUKOUJINGYINGQUANDESHENGCHANQIYEYINGZAIFASHENGDIYIBIWEITUOCHUKOUYEWUZHIQIAN,XUCHIWEITUOCHUKOUXIEYI、GONGSHANGYINGYEZHIZHAOHEGUOSHUISHUIWUDENGJIZHENGXIANGSUOZAIDIZHUGUANTUISHUIYEWUDESHUIWUJIGUANBANLIZHUCETUISHUIDENGJI。


3、CHUKOUQIYETUISHUISHUIWUDENGJINEIRONGFASHENGBIANHUASHI,QIYEZAIGONGSHANGXINGZHENGGUANLIJIGUANBANLIBIANGENGZHUCEDENGJIDE,YINGDANGZIGONGSHANGXINGZHENGGUANLIJIGUANBANLIBIANGENGDENGJIZHIRIQISANSHIRINEI,CHIYOUGUANZHENGJIANXIANGTUISHUIJIGUANSHENQINGBANLIBIANGENGSHUIWUDENGJI,TIANXIE《TUISHUIDENGJIBIANGENGBIAO》(SHENGCHANQIYETIANXIEYISHILIANGFEN,TUISHUIJIGUAN、QIYEGEYIFEN)。ANZHAOGUIDINGQIYEBUXUYAOZAIGONGSHANGXINGZHENGGUANLIJIGUANBANLIZHUCEDENGJIDE,YINGDANGZIYOUGUANJIGUANPIZHUNHUOZHEXUANBUBIANGENGZHIRIQISANSHIRINEI,CHIYOUGUANZHENGJIANXIANGTUISHUIJIGUANSHENQINGBANLIBIANGENGSHUIWUDENGJI。BIANGENGTUISHUIDENGJIDEFANWEIBAOKUO:

· GAIBIANMINGCHENG;

· GAIBIANQIYEDAIMA;

· GAIBIANFADINGDAIBIAOREN、CAIWUJINGLI、BANSHUIYUAN;

· ZENGSHEHUOCHEXIAOFENZHIJIGOU;

98彩票开户· GAIBIANZHUSUOHUOJINGYINGDIDIAN;

· GAIBIANSHENGCHANJINGYINGFANWEIHUOJINGYINGFANGSHI;

98彩票开户· ZENGJIANZHUCEZIJIN(ZIBEN);

· GAIBIANLISHUGUANXI;

98彩票开户· GAIBIANSHENGCHANJINGYINGQIXIAN;

· GAIBIANHUOZENGJIANKAIHUYINXINGJIBENZHANGHAO;

98彩票开户· GAIBIANQITASHUIWUDENGJINEIRONG。

98彩票开户· QIYEZAIBANLIBIANGENGTUISHUIDENGJISHI,YINGTIJIAODEZILIAO:

·BIANGENGSHUIWUDENGJISHENQINGSHU;

· GONGSHANGBIANGENGDENGJIBIAOJIGONGSHANGZHIZHAO(ZHUCEDENGJIZHIZHAO);

· TUISHUIJIGUANFAFANGDEYUANTUISHUIDENGJIZHENGJIAN(DENGJIZHENGZHENG、FUBEN、DENGJIBIAODENG);


4、CHUKOUQIYEFASHENGJIESAN、POCHAN、CHEXIAOYIJIQITAQINGXINGPIANSHUIXINGWEIZANHUANTUISHUI,YIFAZHONGZHITUISHUIYEWUDE,YINGDANGZAIXIANGGONGSHANGXINGZHENGGUANLIJIGUANBANLIZHUXIAOSHOUXUQIAN,QINGSUANYITUISHUIKUAN,ZHUIHUIDUOTUISHUIKUAN,ZAICHIYOUGUANZHENGJIANXIANGYUANTUISHUIJIGUANSHENBAOBANLIZHUXIAOTUISHUIDENGJI。CHUKOUQIYEYINZHUSUO、JINGYINGDIDIANBIANDONGERSHEJIGAIBIANTUISHUISHUIWUDENGJIJIGUANDE,YINGDANGZAIXIANGGONGSHANGXINGZHENGGUANLIJIGUANSHENQINGBANLIBIANGENGHUOZHUXIAODENGJIQIANHUOZHEZHUSUO、JINGYINGDIDIANBIANDONGQIAN,XIANGYUANTUISHUIDENGJIJIGUANSHENQINGBANLIZHUXIAOTUISHUIDENGJI.CHUKOUQIYEBEIGONGSHANGXINGZHENGGUANLIJIGUANDIAOXIAOYINGYEZHIZHAODE,YINGDANGZIYINGYEZHIZHAOBEIDIAOXIAOZHIRIQI30RINEI,XIANGYUANTUISHUIDENGJIJIGUANSHENQINGZHUXIAOTUISHUIDENGJI。

CHUKOUQIYEBANLIZHUXIAOCHUKOUTUISHUISHUIWUDENGJISHI,YINGTIJIAODEZILIAOBAOKUO:

98彩票开户· SHANGJIZHUGUANBUMENPIWENHUODONGSHIHUI、ZHIDAIHUIDEJUEYI,WAISHANGTOUZIQIYEYINGBAOSONGZHENGFUBUMENDEPIFUHEDONGSHIHUIJUEYI;

98彩票开户·GONGSHANGXINGZHENGGUANLIJIGUANTONGYIZHUXIAODENGJIDEZHENGJIANHUODIAOXIAOZHIZHAOJUEDINGSHU;

· YUANTUISHUIJIGUANHEFADESHUIWUDENGJIZHENGJIAN(ZHENG、FUBENYUANJIAN);

98彩票开户· JIEQINGSHUIKUAN、FAKUAN、ZHINAJINDEJIAOKUANSHUFUYINJIAN;

· QITAYOUGUANZILIAO、ZHENGJIAN。


98彩票开户5、WEIBANLICHUKOUTUISHUISHUIWUDENGJIZHENGDEQIYE,YILVBUYUBANLICHUKOUTUI(MIAN)SHUI,DUIYUQIBANLICHUKOUTUI(MIAN)SHUIDENGJIDEQIYECHULINGQIXIANQIJIUZHENGWAI,CHUYI1000YUANFAKUAN。


6、CHUKOUTUISHUISHUIWUDENGJIZHENGSHIXINGNIANSHENHEDINGQIHUANZHENGZHIDU,SHIJIANYOUSHIJUTONGYIZHIDING。

范围 

98彩票开户(YI)XIALIEQIYECHUKOUSHUYUZENGZHISHUI、XIAOFEISHUIZHENGSHOUFANWEIHUOWUKEBANLICHUKOUTUI(MIAN)SHUI,CHULINGYOUGUIDINGWAI,JIYUMIANSHUIBINGTUISHUI:

98彩票开户l、YOUCHUKOUJINGYINGQUANDENEI(WAI)ZISHENGCHANQIYEZIYINGCHUKOUHUOWEITUOWAIMAOQIYEDAILICHUKOUDEZICHANHUOWU;

98彩票开户2、YOUCHUKOUJINGYINGQUANDEWAIMAOQIYESHOUGOUHOUZHIJIECHUKOUHUOWEITUOQITAWAIMAOQIYEDAILICHUKOUDEHUOWU;

3、SHENGCHANQIYE(WUJINCHUKOUQUAN)WEITUOWAIMAOQIYEDAILICHUKOUDEZICHANHUOWU;

4、BAOSHUIQUNEIQIYECONGQUWAIYOUJINCHUKOUQUANDEQIYEGOUJINZHIJIECHUKOUHUOJIAGONGHOUZAICHUKOUDEHUOWU;

5、XIALIETEDINGQIYE(BUXIANYUSHIFOUYOUCHUKOUJINGYINGQUAN)CHUKOUDEHUOWU;

(1)DUIWAICHENGBAOGONGCHENGGONGSIYUNCHUJINGWAIYONGYUDUIWAICHENGBAOXIANGMUDEHUOWU;

(2)DUIWAICHENGJIEXIULIXIUPEIYEWUDEQIYEYONGYUDUIWAIXIULIXIUPEIDEHUOWU;

98彩票开户(3)WAILUNGONGYINGGONGSI、YUANYANGYUNSHUGONGYINGGONGSIXIAOSHOUJIWAILUN、YUANYANGGUOLUNERSHOUQUWAIHUIDEHUOWU;

(4)QIYEZAIGUONEICAIGOUBINGYUNWANGJINGWAIZUOWEIZAIGUOWAITOUZIDEHUOWU;

98彩票开户(5)YUANWAIQIYELIYONGZHONGGUOZHENGFUDEYUANWAIYOUHUIDAIKUANHEHEZIHEZUOXIANGMUJIJINFANGSHIXIACHUKOUDEHUOWU;

98彩票开户(6)WAISHANGTOUZIQIYETEDINGTOUZIXIANGMUCAIGOUDEBUFENGUOCHANSHEBEI;

98彩票开户(7)LIYONGGUOJIJINRONGZUZHIHUOGUOWAIZHENGFUDAIKUAN,CAIYONGGUOJIZHAOBIAOFANGSHI,YOUGUONEIQIYEZHONGBIAOXIAOSHOUDEJIDIANCHANPIN;

98彩票开户(8)JINGWAIDAILIAOJIAGONGZHUANGPEIYEWUQIYEDECHUJINGSHEBEI、YUANCAILIAOJISANJIAN;

98彩票开户(9)WAIGUOZHUHUASHI(LING)GUANJIQIWAIJIAORENYUAN、GUOJIZUZHIZHUHUADAIBIAOJIGOUJIQIGUANYUANGOUMAIDEZHONGGUOCHANWUPIN。

98彩票开户YISHANG"CHUKOU"SHIZHIBAOGUANLIJING,TUI(MIAN)SHUISHIZHITUI(MIAN)ZENGZHISHUI、XIAOFEISHUI,DUIWUJINCHUKOUQUANDESHANGMAOGONGSI,JIEQUAN、GUAKAOQIYEBUYUTUI(MIAN)SHUI。SHANGSHU"CHULINGYOUGUIDINGWAI"SHIZHICHUKOUDEHUOWUSHUYUSHUIFALIEJUGUIDINGDEMIANSHUIHUOWUHUOXIANZHI、JINZHICHUKOUDEHUOWU。


98彩票开户(ER)YIBANTUIMIANSHUIHUOWUYINGJUBEIDETIAOJIAN

1、BIXUSHISHUYUZENGZHISHUI、XIAOFEISHUIZHENGSHUIFANWEIDEHUOWU;

98彩票开户2、BIXUBAOGUANLIJING,DUICHUKOUDAOCHUKOUJIAGONGQUHUOWUYESHITONGBAOGUANLIJING;

3、BIXUZAICAIWUSHANGZUOXIAOSHOU;

4、BIXUSHOUHUIBINGYIHEXIAO。


(SAN)XIALIECHUKOUHUOWU,MIANZHENGZENGZHISHUI、XIAOFEISHUI

1、LAILIAOJIAGONGFUCHUKOUDEHUOWU,JIYUANCAILIAOJINKOUMIANSHUI,JIAGONGZIZHIDEHUOWUCHUKOUBUTUISHUI;

2、BIYUNYAOPINHEYONGJU、GUJIUTUSHU,NEIXIAOMIANSHUI,CHUKOUYEMIANSHUI;

3、CHUKOUJUANYAN:YOUCHUKOUJUANYAN,ZAISHENGCHANHUANJIEMIANZHENGZENGZHISHUI、XIAOFEISHUI,CHUKOUHUANJIEBUBANLITUISHUI。QITAFEIJIHUANEICHUKOUDEJUANYANZHAOZHANGZHENGSHOUZENGZHISHUIHEXIAOFEISHUI,CHUKOUYILVBUTUISHUI;

4、JUNPINYIJIJUNDUIXITONGQIYECHUKOUJUNXUGONGCHANGSHENGCHANHUOJUNXUBUMENDIAOBODEHUOWUMIANSHUI。

5、GUOJIAXIANXINGSHUISHOUYOUHUIZHENGCEZHONGXIANGSHOUMIANSHUIDEHUOWU,RUSILIAO、NONGYAODENGHUOWUCHUKOUBUYUTUISHUI。

6、YIBANWUZIYUANZHUXIANGXIASHIXINGSHIBAOSHIXIAOJIESUANDEYUANWAICHUKOUHUOWU;


98彩票开户(SI)XIALIEQIYECHUKOUDEHUOWU,CHULINGYOUGUIDINGWAI,JIYUMIANSHUI,DANBUYUTUISHUI

1、SHUYUSHENGCHANQIYEDEXIAOGUIMONASHUIRENZIYINGCHUKOUHUOWEITUOWAIMAOQIYEDAILICHUKOUDEZICHANHUOWU;

2、WAIMAOQIYECONGXIAOGUIMONASHUIRENGOUJINBINGCHIPUTONGFAPIAODEHUOWUCHUKOU,MIANSHUIDANBUYUTUISHUI。DANDUIXIALIECHUKOUHUOWUKAOLVQIZHANCHUKOUBIZHONGJIAODAJIQISHENGCHAN、CAIGOUDETESHUYINSU,TEZHUNTUISHUI:CHOUSHA、GONGYIPIN、XIANGLIAOYOU、SHANHUO、CAOLIUZHUTENGZHIPIN、YUWANGYUJU、SONGXIANG、WUBEIZI、SHENGQI、ZONGWEI、SHANYANGBANPI、ZHIZHIPIN。

98彩票开户3、WAIMAOQIYEZHIJIEGOUJINGUOJIAGUIDINGDEMIANSHUIHUOWU(BAOKUOMIANSHUINONGCHANPIN)CHUKOUDE,MIANSHUIDANBUYUTUISHUI。

98彩票开户4、WAIMAOQIYEZIFEISHENGCHANQIYE、FEISHIXIANWAIMAOQIYE、FEINONGYECHANPINSHOUGOUDANWEI、FEIJICENGGONGXIAOSHEHEFEICHENGJIDIANSHEBEIGONGYINGGONGSISHOUGOUCHUKOUDEHUOWU。


98彩票开户(WU)CHUJINGPIZHUNSHUYUJINLIAOJIAGONGFUCHUKOUMAOYIYIWAI,XIALIECHUKOUHUOWUBUMIANSHUIYEBUTUISHUI:

1、YIBANWUZIYUANZHUXIANGXIASHIXINGCHENGBAOJIESUANZHIDEYUANWAICHUKOUHUOWU;

98彩票开户2、GUOJIAJINZHICHUKOUDEHUOWU,BAOKUOTIANRANNIUHUANG、SHEXIANG、TONGJITONGJIHEJIN(DIANJIETONGCHUWAI)BAIJINDENG;

3、SHENGCHANQIYEZIYINGHUOWEITUOCHUKOUDEFEIZICHANHUOWU。

GUOJIAGUIDINGBUYUTUISHUIDECHUKOUHUOWU,YINGANZHAOCHUKOUHUOWUQUDEDEXIAOSHOUSHOURUZHENGSHOUZENGZHISHUI。


98彩票开户(LIU)MAOYIFANGSHIYUCHUKOUTUI(MIAN)SHUI

98彩票开户CHUKOUQIYECHUKOUHUOWUDEMAOYIFANGSHIZHUYAOYOUYIBANMAOYI、JINLIAOJIAGONG、YIHUOMAOYI、LAILIAOJIAGONG(LAIJIANZHUANGPEI、LAIYANGJIAGONG)BUCHANGMAOYI(XIANYIQUXIAO),DUIYIBANMAOYI、JINLIAOJIAGONG、YIHUOMAOYI、BUCHANGMAOYIKEYIANGUIDINGBANLITUI(MIAN)SHUI,YIHUOMAOYIYUBUCHANGMAOYIYUYIBANMAOYIJISUANFANGSHIYIZHI;LAILIAOJIAGONGMIANSHUI。


特点 

98彩票开户WOGUODECHUKOUHUOWUTUI(MIAN)SHUIZHIDUSHICANKAOGUOJISHANGDETONGXINGZUOFA,ZAIDUONIANSHIJIANJICHUSHANGXINGCHENGDE、ZICHENGTIXIDEZHUANXIANGSHUISHOUZHIDU。ZHEIXIANGXINDESHUISHOUZHIDUYUQITASHUISHOUZHIDUBIJIAO,YOUYIXIAJIGEZHUYAOTEDIAN:


收入退付行为

SHUISHOUSHIGUOJIAWEIMANZUSHEHUIGONGGONGXUYAO,ANZHAOFALVGUIDING,CANYUGUOMINSHOURUZHONGSHENGYUCHANPINFENPEIDEYIZHONGXINGSHI。CHUKOUHUOWUTUI(MIAN)SHUIZUOWEIYIXIANGJUTIDESHUISHOUZHIDU,QIMUDEYUQITASHUISHOUZHIDUBUTONG。TASHIZAIHUOWUCHUKOUHOU,GUOJIAJIANGCHUKOUHUOWUYIZAIGUONEIZHENGSHOUDELIUZHUANSHUITUIHAIJIQIYEDEYIZHONGSHOURUTUIFUHUOJIANMIANSHUISHOUDEXINGWEI,ZHEIYUQITASHUISHOUZHIDUCHOUJICAIZHENGZIJINDEMUDEXIANRANSHIBUTONGDE。


调节职能的单一性

WOGUODUICHUKOUHUOWUSHIXINGTUI(MIAN)SHUI,YIZAISHIQIYEDECHUKOUHUOWUYIBUHANSHUIDEJIAGECANYUGUOJISHICHANGJINGZHENG。ZHEISHITIGAOQIYECHANPINJINGZHENGLIDEYIXIANGZHENGCEXINGCUOSHI。YUQITASHUISHOUZHIDUGULIYUXIANZHIBINGCUN、SHOURUYUJIANMIANBINGCUNDESHUANGXIANGDIAOJIEZHINENGBIJIAO,CHUKOUHUOWUTUI(MIAN)SHUIJUYOUDIAOJIEZHINENGDANYIXINGDETEDIAN。


间接税范畴内的一种国际惯例

98彩票开户SHIJIESHANGYOUHENDUOGUOJIASHIXINGJIANJIESHUIZHIDU,SUIRANQIJUTIDEJIANJIESHUIZHENGCEGEBUXIANGTONG,DANJIUJIANJIESHUIZHIDUZHONGDUICHUKOUHUOWUSHIXING"LINGSHUILV"ERYAN,GEGUODOUSHIYIZHIDE。WEIFENGXINGCHUKOUHUOWUJIANJIESHUIDE"LINGSHUILV"YUANZE,YOUDEGUOJIASHIXINGMIANSHUIZHIDU,YOUDEGUOJIASHIXINGTUISHUIZHIDU,YOUDEGUOJIAZETUI、MIANSHUIZHIDUTONGSHIBINGXING,QIMUDEDOUSHIDUICHUKOUHUOWUTUIHAIHUOMIANZHENGJIANJIESHUI,YISHIQIYEDECHUKOUCHANPINNENGYIBUHANJIANJIEDEJIAGECANYUGUOJISHICHANGDEJINGZHENG。CHUKOUHUOWUTUI(MIAN)SHUIZHENGCEYUGEGUODEZHENGSHUIZHIDUSHIMIQIEXIANGGUANDE,TUOLILEZHENGSHUIZHIDU,CHUKOUHUOWUTUI(MIAN)SHUIBIANJIANGSHIQUJUTIDEYIJU

依据方法 
外贸企业

98彩票开户1、 WAIMAOQIYECHUKOUHUOWUYINGTUIZENGZHISHUISHUIEDEYIJUJIJISUANFANGFA。

98彩票开户(1)DUICHUKOUHUOWUDANDUSHELIKUCUNZHANGHEXIAOSHOUZHANGJIZAIDE,YINGYIJUGOUJINCHUKOUHUOWUDEZENGZHISHUIZHUANYONGFAPIAOSUOLIEMINGDEJINXIANGJINE;DUIKUCUNHEXIAOSHOUJUNCAIYONGJIAQUANPINGJUNJIAHESUANDE,KEANSHIYONGBUTONGTUISHUILVDEHUOWUFENBIEQUEDING:TUISHUIYIJU=CHUKOUHUOWUSHULIANG*JIAQUANPINGJUNJINJIA。

98彩票开户YINGTUISHUIE=ZENGZHISHUIZHUANYONGFAPIAOSUOLIEJINXIANGJINE×TUISHUILVHUOZHENGSHOULV(CONGYIBANNASHUIRENGOUJINCHUKOUHUOWUWEITUISHUILV,CONGXIAOGUIMONASHUIRENGOUJINCHUKOUHUOWUWEIZHENGSHOULV)

(2)DUICHUKOUQIYEWEITUOSHENGCHANQIYEJIAGONGSHOUHUIHOUBAOGUANCHUKOUDE,TUISHUIYIJUWEIGOUMAIJIAGONGHUOWUDEYUANCAILIAO、ZHIFUJIAGONGHUOWUDEGONGJIAOFEIDENGZHUANYONGFAPIAOSUOLIEMINGDEJINXIANGJINE。

98彩票开户YUANFUCAILIAOYINGTUISHUIE=GOUJINYUANFUCAILIAOZENGZHISHUIZHUANYONGFAPIAOSUOLIEJINXIANGJINE×YUANFUCAILIAODETUISHUILV

JIAGONGFEIYINGTUISHUIE=JIAGONGFEIFAPIAOSUOLIEJINE×CHUKOUHUOWUDETUISHUILV

98彩票开户HEJIYINGTUISHUIE=YUANFUCAILIAOYINGTUISHUIE+JIAGONGFEIYINGTUISHUIE


2、WAIMAOQIYECHUKOUHUOWUYINGTUIXIAOFEISHUIDEYIJUJIJISUANFANGFA。

FANSHUYUCONGJIADINGLVJIZHENGDEHUOWUYINGYIWAIMAOQIYECONGGONGCHANGGOUJINSHIZHENGSHOUXIAOFEISHUIDEJIAGEWEIYIJU;FANSHUYUCONGLIANGDINGEJIZHENGDEHUOWUYINGYIJUGOUJINHEBAOGUANCHUKOUDESHULIANGWEIYIJU。

YINGTUIXIAOFEISHUISHUIKUAN=CHUKOUHUOWUDEGONGCHANGXIAOSHOUE(CHUKOUSHULIANG)×SHUILV(DANWEISHUIE)


生产企业

1、SHENGCHANQIYECHUKOUHUOWUZENGZHISHUI"MIAN、DI、TUI"SHUIEDEJISHUIYIJUJIJISUANFANGFA


98彩票开户GENJUGUOSHUIFA[2002]11HAOGUIDING,SHENGCHANQIYECHUKOUHUOWU"MIAN、DI、TUISHUIE"YINGGENJUCHUKOUHUOWULIANJIA、CHUKOUHUOWUTUISHUILVJISUAN。CHUKOUHUOWULIANJIA(FOB)YICHUKOUFAPIAOSHANGDELIANJIAWEIZHUN(WEITUODAILICHUKOUDE,CHUKOUFAPIAOKEYISHIWEITUOFANGKAIJUDEHUOSHOUTUOFANGKAIJUDE),RUOYIQITAJIAGETIAOJIANCHENGJIAODE,YINGKOUCHUANHUIJIZHIDUGUIDINGYUNXUCHONGJIANCHUKOUXIAOSHOUSHOURUDEYUNFEI、BAOXIANFEI、YONGJINDENG。RUOSHENBAOSHUYUSHIJIZHIFUSHUYOUCHAEDE,ZAIXIACISHENBAOTUISHUISHIDIAOZHENG(HUONIANZHONGQINGSUANSHIYIBINGDIAOZHENG)。RUOCHUKOUFAPIAOBUNENGRUSHIFANYINGLIANJIA,QIYEYINGANSHIJILIANJIASHENBAO"MIAN、DI、TUI"SHUI,SHUIWUJIGUANYOUQUANANZHAO《ZHONGHUARENMINGONGHEGUOSHUISHOUZHENGSHOUGUANLIFA》、《ZHONGHUARENMINGONGHEGUOZENGZHISHUIZANXINGTIAOLI》DENGYOUGUANGUIDINGYUYIHEDING。

当期应纳税额

DANGQIYINGNASHUIE=DANGQINEIXIAOHUOWUDEXIAOXIANGSHUIE-(DANGQIJINXIANGSHUIE-DANGQIMIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIE)

免抵退税额的计算

MIANDITUISHUIE=CHUKOUHUOWULIANJIA×WAIHUIRENMINBIPAIJIA×CHUKOUHUOWUTUISHUILV-MIANDITUISHUIEDIJIANE

98彩票开户MIANDITUISHUIEDIJIANE=MIANSHUIGOUJINYUANCAILIAOJIAGE×CHUKOUHUOWUTUISHUILV

98彩票开户MIANSHUIGOUJINYUANCAILIAOBAOKUOGUONEIGOUJINMIANSHUIYUANCAILIAOHEJINLIAOJIAGONGMIANSHUIJINKOULIAOJIAN,QIZHONGJINLIAOJIAGONGMIANSHUIJINKOULIAOJIANDEJIAGEWEIZUCHENGJISHUIJIAGE。

98彩票开户JINLIAOJIAGONGMIANSHUIJINKOULIAOJIANDEZUCHENGJISHUIJIAGE=HUOWUDAOANJIAGE+HAIGUANSHIZHENGGUANSHUI+HAIGUANSHIZHENGXIAOFEISHUI

当期应退税额和当期免抵税额的计算

1.DANGQIQIMOLIUDISHUIE≤DANGQIMIANDITUISHUIESHI,DANGQIYINGTUISHUIE=DANGQIQIMOLIUDISHUIE

98彩票开户DANGQIMIANDISHUIE=DANGQIMIANDITUISHUIE-DANGQIYINGTUISHUIE

2.DANGQIQIMOLIUDISHUIE>DANGQIMIANDITUISHUIESHI,DANGQIYINGTUISHUIE=DANGQIMIANDITUISHUIE

DANGQIMIANDISHUIE=0

98彩票开户"DANGQIQIMOLIUDISHUIE"WEIDANGQI《ZENGZHISHUINASHUISHENBAOBIAO》DE"QIMOLIUDISHUIE"。

98彩票开户MIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIEDEJISUAN

MIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIE=DANGQICHUKOUHUOWULIANJIA×WAIHUIRENMINBIPAIJIA×(CHUKOUHUOWUZHENGSHUISHUILV-CHUKOUHUOWUTUISHUILV)-MIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIEDIJIANE

98彩票开户MIANDITUISHUIBUDEMIANZHENGHEDIKOUSHUIEDIJIANE=MIANSHUIGOUJINYUANCAILIAOJIAGE×(CHUKOUHUOWUZHENGSHUISHUILV-CHUKOUHUOWUTUISHUILV)。

XINFASHENGCHUKOUYEWUDESHENGCHANQIYEZIFASHENGSHOUBICHUKOUYEWUZHIRIQI12GEYUENEIDECHUKOUYEWU,BUJISUANDANGQIYINGTUISHUIE,DANGQIMIANDISHUIEDENGYUDANGQIMIANDITUISHUIE;WEIDIDINGWANDEJINXIANGSHUIE,JIEZHUANXIAQIJIXUDIKOU,CONGDI13GEYUEKAISHIANMIANDITUISHUIJISUANGONGSHIJISUANDANGQIYINGTUISHUIE。


2、XIAOFEISHUIDEJISHUIYIJU

SHENGCHANQIYEZIYINGHUOWEITUOWAIMAOQIYEDAILICHUKOUDEXIAOFEISHUIDEYINGSHUIHUOWU,SHUCONGJIADINGLVJIZHENGDEANZENGZHISHUIDEJISHUIJIAGEWEIYIJU;SHUYUCONGLIANGDINGEJIZHENGDEANCHUKOUSHULIANGWEIYIJU,YUYIMIANZHENGXIAOFEISHUI。

LINGWAI,LAILIAOJIAGONGFUCHUKOUHUOWUDEWAIXIAOSHOURUSHUYUMIANSHUISHOURU,BUJISUANTUISHUIE。

一般程序 
1. 有关证件的送验及登记表的领取

QIYEZAIQUDEYOUGUANBUMENPIZHUNQIJINGYINGCHUKOUCHANPINYEWUDEWENJIANHEGONGSHANGXINGZHENGGUANLIBUMENHEFADEGONGSHANGDENGJIZHENGMINGHOU,YINGYU30RINEIBANLICHUKOUQIYETUISHUIDENGJI


2. 退税登记的申报和受理

98彩票开户QIYELINGDAO"CHUKOUQIYETUISHUIDENGJIBIAO"HOU,JIANDENGJIBIAOJIYOUGUANYAOQIUTIANXIE,JIAGAIQIYEGONGZHANGHEYOUGUANRENYUANYINZHANGHOU,LIANTONGCHUKOUCHANPINJINGYINGQUANPIZHUNWENJIAN、GONGSHANGDENGJIZHENGMINGDENGZHENGMINGZILIAOYIQIBAOSONGSHUIWUJIGUAN,SHUIWUJIGUANJINGSHENHEWUWUHOU,JISHOULIDENGJI。


3. 填发出口退税登记证

98彩票开户SHUIWUJIGUANJIEDAOQIYEDEZHENGSHISHENQING,JINGSHENHEWUWUBINGANGUIDINGDECHENGXUPIZHUNHOU,HEFAJIQIYE"CHUKOUTUISHUIDENGJI";


4. 出口退税登记的变更或注销

DANGQIYEJINGYINGZHUANGKUANGFASHENGBIANHUAHUOMOUXIETUISHUIZHENGCEFASHENGBIANDONGSHI,YINGGENJUSHIJIXUYAOBIANGENGHUOZHUXIAOTUISHUIDENGJI。

附送材料 

98彩票开户1. BAOGUANDAN。BAOGUANDANSHIHUOWUJINKOUHUOCHUKOUSHIJINCHUKOUQIYEXIANGHAIGUANBANLISHENBAOSHOUXU,YIBIANHAIGUANPINGCICHAYANHEYANFANGERTIANJUDEDANJU。


98彩票开户2. CHUKOUXIAOSHOUFAPIAO。ZHEISHICHUKOUQIYEGENJUYUCHUKOUGOUHUOFANGQIANDINGDEXIAOSHOUHETONGTIANKAIDEDANZHENG, SHIWAISHANGGOUHUODEZHUYAOPINGZHENG,YESHICHUKOUQIYECAIHUIBUMENPINGCIJIZHANGZUOCHUKOUCHANPINXIAOSHOUSHOURUDEYIJU。


3. JINHUOFAPIAO。TIGONGJINHUOFAPIAOZHUYAOSHIWEILEQUEDINGCHUKOUCHANPINDEGONGHUODANWEI、CHANPINMINGCHENG、JILIANGDANWEI、SHULIANG,SHIFOUSHISHENGCHANQIYEDEXIAOSHOUJIAGE,YIBIANHUAFENHEJISUANQUEDINGQIJINHUOFEIYONGDENG。


4. JIEHUISHUIDANHUOSHOUHUITONGZHISHU。


5. SHUYUSHENGCHANQIYEZHIJIECHUKOUHUOWEITUOCHUKOUZIZHICHANPIN,FANYIDAOANJIACIFJIESUANDE,HAIYINGFUSONGCHUKOUHUOWUYUNDANHECHUKOUBAOXIANDAN。


6. YOUJINLIAOJIAGONGFUCHUKOUCHANPINYEWUDEQIYE,HAIYINGXIANGSHUIWUJIGUANBAOSONGJINKOULIAO、JIANDEHETONGBIANHAO、RIQI、JINKOULIAOJIANMINGCHENG、SHULIANG、FUCHUKOUCHANPINMINGCHENG,JINLIAOCHENGBENJINEHESHINAGEZHONGSHUIJINEDENG。


7. CHANPINZHENGSHUIZHENGMING。


98彩票开户8. CHUKOUSHOUHUIYIHEXIAOZHENGMING。


9. YUCHUKOUTUISHUIYOUGUANDEQITACAILIAO。

变更范围 
变更退税登记的范围包括:
· 改变名称;
· 改变企业代码;
· 改变法定代表人、财务经理、办税员;
· 增设或撤销分支机构;
· 改变住所或经营地点;
· 改变生产经营范围或经营方式;
· 增减注册资金(资本);
· 改变隶属关系;
· 改变生产经营期限;
· 改变或增减开户银行基本帐号;
· 改变其他税务登记内容。
· 企业在办理变更退税登记时,应提交的资料:
· 变更税务登记申请书;
· 工商变更登记表及工商执照(注册登记执照);
· 退税机关发放的原退税登记证件(登记证正、副本、登记表等);
4、出口企业发生解散、破产、撤销以及其他情形骗税行为暂缓退税,依法终止退税业务的,应当在向工商行政管理机关办理注销手续前,清算已退税款,追回多退税款,再持有关证件向原退税机关申报办理注销退税登记。
出口企业因住所、经营地点变动而涉及改变退税税务登记机关的,应当在向工商行政管理机关申请办理变更或注销登记前或者住所、经营地点变动前,向原退税登记机关申请办理注销退税登记。
出口企业被工商行政管理机关吊销营业执照的,应当自营业执照被吊销之日起30日内,向原退税登记机关申请注销退税登记。
出口企业办理注销出口退税税务登记时,应提交的资料包括:
· 上级主管部门批文或董事会、职代会的决议,外商投资企业
应报送政府部门的批复和董事会决议;
· 工商行政管理机关同意注销登记的证件或吊销执照决定书;
· 原退税机关核发的税务登记证件(正、副本原件);
· 结清税款、罚款、滞纳金的缴款书复印件;
· 其他有关资料、证件。
5、未办理出口退税税务登记证的企业,一律不予办理出口退(免)税,对逾期办理出口退(免)税登记的企业除令其限期纠正外,处以1000元罚款。
6、出口退税税务登记证实行年审和定期换证制度,时间由市局统一制定。
增退税率 

TUISHUILVMEINIANDOUHUIFASHENGBIANHUA,BIANHUASHIJIANBUQUEDING,GENZONGZUIXINDETUISHUILVBIANHUANEIRONGKEDAOZHONGGUOCHUKOUTUISHUIZIXUNWANGCHAXUNSHUILVSUCHALANMU,KEJINXINGDUONIANDU、DUOSHIJIANDUANDECHAXUN,BAOHANZENGZHISHUI、XIAOFEISHUISHUILV。

98彩票开户2004NIAN1YUE1RIQI,GENJUGUOJIACHUKOUTUISHUILVDIAOZHENGRUXIA:

98彩票开户YI、XIALIEHUOWUWEICHIXIANXINGCHUKOUTUISHUILVBUBIAN

(YI)XIANXINGCHUKOUTUISHUILV5%HE13%DENONGCHANPIN;

(ER)XIANXINGCHUKOUTUISHUILVWEI13%DEYINONGCHANPINWEIYUANLIAOJIAGONGSHENGCHANDEGONGYEPIN(GAITONGZHIDISANTIAOHEDISITIAODEGUIDINGCHUWAI);

(SAN)XIANXINGSHUISHOUZHENGCEGUIDINGZENGZHISHUIZHENGSHUISHUILVWEI17%、TUISHUISHUILVWEI13%DEHUOWU(GAITONGZHIDISANTIAOHEDISITIAODEGUIDINGCHUWAI);

98彩票开户(SI)CHUANBO、QICHEJIQIGUANJIANLINGBUJIAN、HANGKONGHANGTIANQI、SHUKONGJICHUANG、JIAGONGZHONGXIN、YINSHUADIANLU、TIEDAOJICHEDENGXIANXINGCHUKOUTUISHUILVWEI17%DEHUOWU(SHANGPINDAIMAJIMINGCHENGJIANFUJIAN1)


ER、XIAOMAIFEN、YUMIFEN、FENGEYA、FENGETUDENGFUJIAN2SUOLIEMINGDEHUOWUDECHUKOUTUISHUILV,YOU5%DIAOGAODAO13%。


98彩票开户SAN、QUXIAOYUANYOU、MUCAI、ZHIJIANG、SHANYANGRONG、MANYUMIAO、XITUJINSHUKUANG、LINKUANGSHI、TIANRANSHIMODENGFUJIAN3SUOLIEMINGHUOWUDECHUKOUTUISHUIZHENGCE。DUIQIZHONGSHUYUYINGZHENGXIAOFEISHUIDEHUOWU,YEXIANGYINGQUXIAOCHUKOUTUI(MIAN)XIAOFEISHUIZHENGCE。


SI、DIAODIXIALIEHUOWUDECHUKOUTUISHUILV

98彩票开户(YI)QIYOU(SHANGPINDAIMA27101110)WEIDUANYAXIN(SHANGPINDAIMA7001)DECHUKOUTUISHUILVDIAODIDAO11%:

98彩票开户(ER)WEIDUANYALV、HUANGLINJIQITALIN、WEIDUANYANIE、TIEHEJIN、MUKUANGSHAJIQIJINGKUANGDENGFUJIAN4SUOLIEMINGDEHUOWUDECHUKOUTUISHUILVDIAODIDAO8%;

98彩票开户(SAN)JIAOTANBANJIAOTAN、LIANJIAOMEI、QINGZHONGSHAOMEI、YINGSHI、HUASHI、DONGSHIDENGFUJIAN5SUOLIEMINGDEHUOWUDECHUKOUTUISHUILVDIAODIDAO5%;

(SI)CHUDIYITIAO、DIERTIAO、DISANTIAOJIBENTIAODI(YI)KUAN、DI(ER)KUAN、DI(SAN)KUANGUIDINGDEHUOWUWAI,FANXIANXINGCHUKOUTUISHUILVWEI17%HE15%DEHUOWU,QICHUKOUTUISHUILVYILVDIAODIDAO13%;FANXIANXINGZHENGSHUILVHETUISHUILVJUNWEI13%DEHUOWU,QICHUKOUTUISHUILVYILVDIAODIDAO11%。


98彩票开户WU、CHUKOUQIYEZAI2003NIAN10YUE15RIQIANYIDUIWAIQIANDINGDE、JIAGEBUKEGENGGAIDESHUYUBENTONGZHIDISITIAODI(SI)KUANFANWEIDECHENGTAOSHEBEI(ZHICHUKOUJIAZHIZAI200WANMEIYUANYISHANGDECHENGTAOSHEBEI)JIDAXINGJIDIANCHANPIN(ZHIDANTAI、JIANJIAZHIZAI100WANMEIYUANYISHANGDEJIDIANCHANPIN)DECHUKOUHETONG,ANHETONGGUIDINGDECHUKOURIQIZAI2004NIAN1YUE1RIYIHOUCHUKOUDE,BIXUZAI2003NIAN11YUE15RIQIANZHICHUKOUHETONGZHENGBENHEFUBENDAOZHUGUANTUISHUIJIGUANDENGJIBEIAN,SHENGGUOJIASHUIWUJUSHENHEHOU,ZAI2003NIAN11YUE30RIQIANJIANGFUHETIAOJIANDECHUKOUHETONGJIYOUGUANZILIAOBAOGUOJIASHUIWUZONGJU(SHANGBAOGESHIJIANFUJIAN6),GUOJIASHUIWUZONGJUHUITONGCAIZHENGBUSHENHEPIZHUNHOU,YOUDANGDIGUOJIASHUIWUJUANZHAODIAOZHENGQIANDETUISHUILVBANLITUISHUI。DUIWEINENGZAI2003NIAN11YUE15RIQIANDENGJIBEIANDECHENGTAOSHEBEIHEDAXINGJIDIANCHANPIN,YILVANDIAOZHENGHOUDETUISHUILVBANLICHUKOUTUISHUI。


LIU、ZI2004NIAN1YUE1RIQI,WULUNRENHEQIYEYIHEZHONGMAOYIFANGSHICHUKOUHUOWUJUNANBENTONGZHIGUIDINGDECHUKOUTUISHUILVZHIXING。JUTIZHIXINGRIQIYICHUKOUHUOWUBAOGUANDANSHANGHAIGUANZHUMINGDELIJINGRIQIWEIZHUN。

友情链接:

GUANZHUMAIHEQIYEGONGZHONGHAO

成都麦合企业管理有限公司

98彩票开户ZONGJI:028-84700900 18980065005

QIYEYOUXIANG:8692305#qq.com[#HUANCHENG@]

DIZHI:CHENGDOUSHIJINNIUWANDAJIAJIXIEZILOUBZUO22LOU2210HAO

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