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    外贸连先生

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    图片:QQ图片20140404102222.jpg


     
               出口货物退(免)税,是指在国际贸易中货物输出国对输出境外的货物免征其在本国境内消费时应缴纳的税金或退还其按本国税法规定已缴纳的税金(增值税、消费税)。
    Export rebate (duty-free) tax refers to the country of output goods exempt from its overseas goods should pay in the territory of consumption tax in international trade or refund according to the tax law have to pay taxes (value-added tax, consumption tax).
     
          这是国际贸易中通常采用的、并为各国所接受的一种税收措施,目的在于鼓励各国出口货物进行公平竞争。
    It is  a tax measure commonly used in international trade and accepted by all countries, which aim to encourage countries to export goods fair competition.
     
          根据国际社会通行的惯例和我国现阶段的国情,并参考国际上的通行做法,我国制定并实施了出口货物退(免)税制度以及管理办法。该办法明确规定:有出口经营权的企业出口的货物,除另有规定者外,可在货物报关出口并在财务上作销售后,凭有关凭证按月报送税务机关批准退还或免征增值税和消费税。
    According to the conditions prevailing in the international community and China current practices and with reference to international practice, China implement the export rebate (duty-free) systems and management practices. The approach clearly states enterprises with export rights exported goods, except as otherwise provided, can submit to the tax authorities on a monthly refund or exemption from value added tax and consumption tax with the relevant evidence, after the declaration of export goods for financial sale.
     
          出口退税的基本制度
    The basic system of export tax rebates
     
          我国的出口货物退税制度是根据我国国情建立起来的、相对独立于其他因内税收管理的一种专项税收制度。1994年我国对工商税制进行了全面改革。根据改革的指导思想,国家税务总局先后制定并颁布了《出口货物退(免)税管理办法》、《出口退税电子化管理办法》等规定,对退税范围、计算办法、常规管理、清算检查等作了具体规定。近年来。又根据实际情况进行了多次改革和完善。目前,我国出口退税制度的内容主要有以下几方面:
    China export goods tax system is set up by China national conditions, which is the special tax system relatively independent from other tax administration. In 1994, we made a comprehensive industrial and commercial tax reform. According to the guiding ideology of reform, the State Administration of Taxation has formulated and promulgated the export rebate (duty-free) management approach, export tax rebate electronic management approach and other provisions, which made a specific provisions on the refund calculation methods, general management, clearing and inspection. In recent years, it carry out on a number of reform and improvement according to the actual situation. At present, the content of the export tax rebate system in our country mainly includes the following aspects
     
          享有出口退税权的企业,是指经有关部门批准的、有进出口经营权的企业。主要是外贸公司和有进出口权的生产企业,包括外商投资企业,另外还有出口量较小的一些特殊企业,如外轮供应公司、免税品公司等等。目前这类企业约为10万户。今后随着出口经营权的放开,办理出口退税的企业户数将逐渐增加。
    Enterprises enjoying the export tax rebate right refer to the enterprise that approved by the relevant departments and gain the import and export management rights. It mainly contains foreign trade companies and the production enterprises with mport and export rights which includes the foreign-invested enterprises and some special company with small export volume, such as ocean shipping supply company, duty-free company, and so on. Currently, there are about 100,000 such kinds of enterprises. With the liberalization of the export operation rights, the number of enterprises for export tax rebates will gradually increase in the future.
     
          享受退税的出口货物,除免税货物、禁止出口货物和明文规定不予退税货物外、其他货物都可享受退税政策。退税的税种为增值税和消费税。从2004年起,增值税的退税率共有5档,分别是17%、13%、11%、8%、5%,平均退税率为12%左右。消费税的退税率按法定的征税率执行。
    The goods that enjoy a rebate, in addition to duty-free goods, articles prohibited for export and not refund goods, other goods can enjoy tax rebate policy. Tax rebates divided into VAT and consumption tax. From 2004, the VAT rebate rate is classified in 5 levels, respectively 17%, 13%, 11%, 8%, 5%, with the average tax rate of 12%. The rebate rate of consumption tax act according to the statutory rate.
     
          出口退税主要实行两种办法:一是对外贸企业出口货物实行免税和退税的办法,即对出口货物销售环节免征增值税,对出口货物在前各个生产流通环节已缴纳增值税予以退税;二是对生产企业自营或委托出口的货物实行免、抵、退税办法,对出口货物本道环节免征增值.
    The main export rebates implemented in two ways First, the foreign trade enterprises implement the tax exemption and tax refund method, which means to exempt the VAT of the  exported goods in sales cycle, and allow the tax rebate of the exported goods at the circulation of the various production link; second, the exported goods from the producers self-support or commissioned implement the duty-free, tax deductible, drawback tax, and the export of goods exempted from VAT.
     
          出口退税的税款实行计划管理。财政部每年在中央财政预算中安排出口退税计划,同国家税务总局分配下达给各省(区、市)执行。不允许超计划退税,当年的计划不得结转下年使用。
    The export tax rebate implements plan management. Ministry of Finance plans to arrange the export tax rebate plan annually in the central budget, and perform which is assigned to the provinces (autonomous regions and municipalities) by the State Administration of Taxation. Refunds are not allowed to beyond the plan, and the plan may not be carried out forward to use in the next annual.
     
          出口企业的出口退税全部实行计算机电子化管理。通过计算机申报、审核、审批,从2003年起启用了“口岸电子执法系统”出口退税子系统。对企业申报退税的报关单、外汇核销单等出口退税凭证,实现了与签发单证的政府机关信息对审的办法,确保了申报单据的真实性和准确性。
    All export enterprises export tax rebate implement on computer electronic management. Through the application , review, approval of computer, since 2003, it enabled the export tax rebate subsystem of port electronic law enforcement system. The customs declaration of tax refund, foreign exchange verification and other export tax rebate vouchers implement the documents checking with the government department, ensuring the authenticity and accuracy of the declaration documents.
     
          出口货物退(免)税的税种分类
    Classification of Export tax refund (duty-free)
     
          根据现行税制规定,我国出口货物退(免)税的税种是流转税(又称间接税)范围内的增值税、消费税两个税种。
    According to the current tax policy, the taxes in China export tax refund (exemption) are two types value-added tax in scope of turnover taxes (also known as indirect taxes), and consumption tax.
     
          出口货物退(免)税的税款是出口货物在国内生产、流通各个环节已缴纳的增值税和应缴纳的消费税。
    The taxes of export tax refund (duty-free) are the VAT and consumption tax which are paid in the link of domestic production and circulation.
     
                转载自外贸连微信公众账号:LWG-8888

  • 1 楼#
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    外贸连先生

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    怎么没人回复的

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    jmfuyang

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    哈哈,可能有点长。还不错的。你们公司也是外贸公司还是拥有出口经营权的呢?

  • 3 楼#
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    外贸连先生

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    jmfuyang:哈哈,可能有点长。还不错的。你们公司也是外贸公司还是拥有出口经营权的呢?回到原帖
    哈哈,这个是公司的文章,看了觉得好发上来炫耀炫耀。我们公司也是做外贸的,也拥有出口经营权的。你也是做外贸的?看你头像刚毕业?

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    jmfuyang

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    cn1510860497:哈哈,这个是公司的文章,看了觉得好发上来炫耀炫耀。我们公司也是做外贸的,也拥有出口经营权的。你也是做外贸的?看你头像刚毕业?回到原帖
    嗯,刚开始工作不久。感觉耐不住。

  • 5 楼#
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    外贸连先生

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    jmfuyang:嗯,刚开始工作不久。感觉耐不住。回到原帖
    为什么觉得耐不住啊?很累吗?

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    jmfuyang

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    cn1510860497:为什么觉得耐不住啊?很累吗?回到原帖
    外贸路越走越失望,所以耐不住。

  • 7 楼#
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    外贸连先生

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    jmfuyang:外贸路越走越失望,所以耐不住。回到原帖
    坚持下去啊,遇到什么困难了吗?

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    肖迪

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    此贴必火!!!

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    yoki

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    赞一个

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    肖迪

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    这么好的帖子怎么没有人看呢

  • 11 楼#

    肖迪

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    此帖必火

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    肖迪

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    连先生你好,外贸连你好!!

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    肖迪

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    连先生你好,外贸连你好!!

  • 14 楼#
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    外贸连先生

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    自己帮自己顶顶。

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    cn1001299858

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    啦啦啦啦啦啦啦

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    外贸连先生

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    cn1001299858:啦啦啦啦啦啦啦回到原帖
    你好,哈哈

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    肖迪

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    外贸连先生你一而再再而三的好!!!!!

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    肖迪

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    外贸连先生你再再再再好!!!!!

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    cn1001299858

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    cn1510860497:你好,哈哈回到原帖
    那个姚笛 给你水了这么多楼 撸主还不快去回复她



  •       

    图片:QQ图片20140404102222.jpg


     
               出口货物退(免)税,是指在国际贸易中货物输出国对输出境外的货物免征其在本国境内消费时应缴纳的税金或退还其按本国税法规定已缴纳的税金(增值税、消费税)。
    Export rebate (duty-free) tax refers to the country of output goods exempt from its overseas goods should pay in the territory of consumption tax in international trade or refund according to the tax law have to pay taxes (value-added tax, consumption tax).
     
          这是国际贸易中通常采用的、并为各国所接受的一种税收措施,目的在于鼓励各国出口货物进行公平竞争。
    It is  a tax measure commonly used in international trade and accepted by all countries, which aim to encourage countries to export goods fair competition.
     
          根据国际社会通行的惯例和我国现阶段的国情,并参考国际上的通行做法,我国制定并实施了出口货物退(免)税制度以及管理办法。该办法明确规定:有出口经营权的企业出口的货物,除另有规定者外,可在货物报关出口并在财务上作销售后,凭有关凭证按月报送税务机关批准退还或免征增值税和消费税。
    According to the conditions prevailing in the international community and China current practices and with reference to international practice, China implement the export rebate (duty-free) systems and management practices. The approach clearly states enterprises with export rights exported goods, except as otherwise provided, can submit to the tax authorities on a monthly refund or exemption from value added tax and consumption tax with the relevant evidence, after the declaration of export goods for financial sale.
     
          出口退税的基本制度
    The basic system of export tax rebates
     
          我国的出口货物退税制度是根据我国国情建立起来的、相对独立于其他因内税收管理的一种专项税收制度。1994年我国对工商税制进行了全面改革。根据改革的指导思想,国家税务总局先后制定并颁布了《出口货物退(免)税管理办法》、《出口退税电子化管理办法》等规定,对退税范围、计算办法、常规管理、清算检查等作了具体规定。近年来。又根据实际情况进行了多次改革和完善。目前,我国出口退税制度的内容主要有以下几方面:
    China export goods tax system is set up by China national conditions, which is the special tax system relatively independent from other tax administration. In 1994, we made a comprehensive industrial and commercial tax reform. According to the guiding ideology of reform, the State Administration of Taxation has formulated and promulgated the export rebate (duty-free) management approach, export tax rebate electronic management approach and other provisions, which made a specific provisions on the refund calculation methods, general management, clearing and inspection. In recent years, it carry out on a number of reform and improvement according to the actual situation. At present, the content of the export tax rebate system in our country mainly includes the following aspects
     
          享有出口退税权的企业,是指经有关部门批准的、有进出口经营权的企业。主要是外贸公司和有进出口权的生产企业,包括外商投资企业,另外还有出口量较小的一些特殊企业,如外轮供应公司、免税品公司等等。目前这类企业约为10万户。今后随着出口经营权的放开,办理出口退税的企业户数将逐渐增加。
    Enterprises enjoying the export tax rebate right refer to the enterprise that approved by the relevant departments and gain the import and export management rights. It mainly contains foreign trade companies and the production enterprises with mport and export rights which includes the foreign-invested enterprises and some special company with small export volume, such as ocean shipping supply company, duty-free company, and so on. Currently, there are about 100,000 such kinds of enterprises. With the liberalization of the export operation rights, the number of enterprises for export tax rebates will gradually increase in the future.
     
          享受退税的出口货物,除免税货物、禁止出口货物和明文规定不予退税货物外、其他货物都可享受退税政策。退税的税种为增值税和消费税。从2004年起,增值税的退税率共有5档,分别是17%、13%、11%、8%、5%,平均退税率为12%左右。消费税的退税率按法定的征税率执行。
    The goods that enjoy a rebate, in addition to duty-free goods, articles prohibited for export and not refund goods, other goods can enjoy tax rebate policy. Tax rebates divided into VAT and consumption tax. From 2004, the VAT rebate rate is classified in 5 levels, respectively 17%, 13%, 11%, 8%, 5%, with the average tax rate of 12%. The rebate rate of consumption tax act according to the statutory rate.
     
          出口退税主要实行两种办法:一是对外贸企业出口货物实行免税和退税的办法,即对出口货物销售环节免征增值税,对出口货物在前各个生产流通环节已缴纳增值税予以退税;二是对生产企业自营或委托出口的货物实行免、抵、退税办法,对出口货物本道环节免征增值.
    The main export rebates implemented in two ways First, the foreign trade enterprises implement the tax exemption and tax refund method, which means to exempt the VAT of the  exported goods in sales cycle, and allow the tax rebate of the exported goods at the circulation of the various production link; second, the exported goods from the producers self-support or commissioned implement the duty-free, tax deductible, drawback tax, and the export of goods exempted from VAT.
     
          出口退税的税款实行计划管理。财政部每年在中央财政预算中安排出口退税计划,同国家税务总局分配下达给各省(区、市)执行。不允许超计划退税,当年的计划不得结转下年使用。
    The export tax rebate implements plan management. Ministry of Finance plans to arrange the export tax rebate plan annually in the central budget, and perform which is assigned to the provinces (autonomous regions and municipalities) by the State Administration of Taxation. Refunds are not allowed to beyond the plan, and the plan may not be carried out forward to use in the next annual.
     
          出口企业的出口退税全部实行计算机电子化管理。通过计算机申报、审核、审批,从2003年起启用了“口岸电子执法系统”出口退税子系统。对企业申报退税的报关单、外汇核销单等出口退税凭证,实现了与签发单证的政府机关信息对审的办法,确保了申报单据的真实性和准确性。
    All export enterprises export tax rebate implement on computer electronic management. Through the application , review, approval of computer, since 2003, it enabled the export tax rebate subsystem of port electronic law enforcement system. The customs declaration of tax refund, foreign exchange verification and other export tax rebate vouchers implement the documents checking with the government department, ensuring the authenticity and accuracy of the declaration documents.
     
          出口货物退(免)税的税种分类
    Classification of Export tax refund (duty-free)
     
          根据现行税制规定,我国出口货物退(免)税的税种是流转税(又称间接税)范围内的增值税、消费税两个税种。
    According to the current tax policy, the taxes in China export tax refund (exemption) are two types value-added tax in scope of turnover taxes (also known as indirect taxes), and consumption tax.
     
          出口货物退(免)税的税款是出口货物在国内生产、流通各个环节已缴纳的增值税和应缴纳的消费税。
    The taxes of export tax refund (duty-free) are the VAT and consumption tax which are paid in the link of domestic production and circulation.
     
                转载自外贸连微信公众账号:LWG-8888



  • 怎么没人回复的



  • 哈哈,可能有点长。还不错的。你们公司也是外贸公司还是拥有出口经营权的呢?



  • jmfuyang:哈哈,可能有点长。还不错的。你们公司也是外贸公司还是拥有出口经营权的呢?回到原帖
    哈哈,这个是公司的文章,看了觉得好发上来炫耀炫耀。我们公司也是做外贸的,也拥有出口经营权的。你也是做外贸的?看你头像刚毕业?



  • cn1510860497:哈哈,这个是公司的文章,看了觉得好发上来炫耀炫耀。我们公司也是做外贸的,也拥有出口经营权的。你也是做外贸的?看你头像刚毕业?回到原帖
    嗯,刚开始工作不久。感觉耐不住。



  • jmfuyang:嗯,刚开始工作不久。感觉耐不住。回到原帖
    为什么觉得耐不住啊?很累吗?



  • cn1510860497:为什么觉得耐不住啊?很累吗?回到原帖
    外贸路越走越失望,所以耐不住。



  • jmfuyang:外贸路越走越失望,所以耐不住。回到原帖
    坚持下去啊,遇到什么困难了吗?



  • 此贴必火!!!



  • 赞一个



  • 这么好的帖子怎么没有人看呢



  • 此帖必火



  • 连先生你好,外贸连你好!!



  • 连先生你好,外贸连你好!!



  • 自己帮自己顶顶。



  • 啦啦啦啦啦啦啦



  • cn1001299858:啦啦啦啦啦啦啦回到原帖
    你好,哈哈



  • 外贸连先生你一而再再而三的好!!!!!



  • 外贸连先生你再再再再好!!!!!



  • cn1510860497:你好,哈哈回到原帖
    那个姚笛 给你水了这么多楼 撸主还不快去回复她


57 回复

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