出口收匯核銷和退稅(中英雙板)課件

1、第十六章出口收匯核銷和退稅出口收匯核銷和退稅出口收匯核銷原則核銷單的領用和使用核銷單的形式、內容及填制如何辦理出口收匯核銷國家對出口退稅的管理出口企業(yè)的退稅登記出口產品的退稅鑒定出口退稅的憑證和范圍完善出口退稅的管理規(guī)定所謂出口收匯核銷是指國家外匯管理部門根據國家外匯管理的要求，通過海關對出口貨物的監(jiān)管，對出口單位的收匯是否結給國家而進行監(jiān)督的一種管理制度。 英文版出口收匯核銷的原則： （一）屬地原則。 （二）專單專用。 （三）領用銜接。 （四）單單相應。英文版（一）核銷單的領用1、核銷單在申領前，需憑出口單位經營出口業(yè)務或有外貿經營權的批準文件、外商投資企業(yè)的批準證書和營業(yè)執(zhí)照或通知書副本，

2、向外匯管理局登記備案，外匯管理局對出口單位辦理核銷的人員進行培訓，經考試合格發(fā)給核銷員證書及出口收匯核銷單領取證，由出口單位按本單位的出口計劃和出口量，向外匯管理局申領核銷單。2、申領份數(shù)，按每月的報關單份數(shù)估計，最高不超過一個季度的需要量，同時結合已領核銷單的使用、交回、核銷、實績核定等情況來發(fā)放。 英文版（二）核銷單的使用除經批準項目外，報關時出口單位必須向海關出示有關核銷單，憑有核銷單編號的報關單辦理報關手續(xù)，否則，海關不予受理報關。同時經海關審核無誤后，在兩單上加蓋驗訖章并簽注日期。核銷單一般不得相互借用、轉讓。空白核銷單的丟失應立即向外管局匯報，并登記作廢。報關后核銷單的遺失、退關后

3、核銷單的注銷、核銷單的作廢和未用核銷單的退還應定期向外管局辦理有關手續(xù)。偽造或虛報核銷單丟失的，按照逃匯重罰，情節(jié)嚴重的由有關部門追究刑事責任。 英文版1995年7月1日，外匯管理局修訂并發(fā)放新的核銷單格式（見式樣9-11）。由以前的兩聯(lián)改為三聯(lián)，即“出口收匯核銷單”正本、存根聯(lián)、出口退稅專用聯(lián)。 英文版英文版如何辦理出口收匯核銷開戶領單報關送交存根核銷核銷單遺失及補辦報關單補辦事宜退賠事宜出口退稅的含義 所謂出口退稅是指國家為幫助出口企業(yè)降低成本，增強出口產品在國際市場上的競爭能力，鼓勵出口創(chuàng)匯，而實行的由國內稅務機關退還出口商品國內稅的措施。 英文版出口企業(yè)的退稅登記凡經批準有進出口經營權

4、的企業(yè)，以及實行獨立經濟核算的企業(yè)單位，均應持工商營業(yè)執(zhí)照，填寫“出口企業(yè)退稅登記表”，向所在地主管退稅業(yè)務的稅務機關辦理出口企業(yè)退稅登記。 英文版出口產品的退稅鑒定凡經營出口產品的企業(yè)，均應填具出口產品退稅鑒定表，報經所在地主管出口退稅業(yè)務的稅務機關審核批準后執(zhí)行。 如果出口企業(yè)的貿易性質、經營方式和品種有變更，應在變更后的30日內申報修訂退稅鑒定。當出口企業(yè)在接到稅務機關通知出口產品退稅的稅種、稅目、稅率、計退稅依據及有關退稅政策調整時，也應在30日內重新修訂出口產品退稅鑒定，報經稅務機關審核批準后執(zhí)行。 英文版出口企業(yè)向稅務機關申請退稅，須提供“兩單兩票”，即海關蓋有“驗訖章”的出口貨物

5、報關單、銀行的出口結匯水單，出口銷售發(fā)票、出口產品購進發(fā)票。另外，出口企業(yè)還須每半年提供一次經當?shù)赝鈪R管理部門出具的“已核銷”證明。在規(guī)定的范圍內有權申請出口退稅的包括：1、有出口經營權并承擔出口創(chuàng)匯任務企業(yè)的出口貨物。2、工業(yè)企業(yè)委托有出口經營權的企業(yè)出口自產產品。英文版Chapter 16 cancellation of export exchange settlement after verification and export refund cancellation of export exchange settlement after verification and export

6、 refundPrinciple of territory drawing and using of verifying and writing-off instrument form、content and making of the verifyingHow to make itGovernment Management of itregistration of export refund refund appraisal of export commodities credence and range of export refund perfect export refund Canc

7、ellation of export exchange settlement after verification is a system that foreign exchange department according to the law of cancellation of export exchange settlement after verification,by the supervision of custom,supervise that whether cancellation of export exchange turn in. Principles of canc

8、ellation of export exchange settlement after verification 1.Principle of territory 2. Special documents for special purposes 3. Put drawing and using end to end 4. correspondence of documents First, apply for verifying and writing-off instrument 1、when applying for verifying and writing-off instrume

9、nt, we should present the approval certificates proving that the company operates export business and has the right to engage in foreign trade、certificates of approval and business license or the copy of notification, and the foreign exchange department will help the company training its personnel a

10、nd 頒發(fā),. The company applies for verifying and writing-off instrument according to its export plan and quantity. 2、the number of verifying and writing-off instrument cannot exceed the amount needed in 4 months Second, utilization of verifying and writing-off instrument Except those approved projects,

11、 we should present the verifying and writing-off instrument to the customs office, and declare customs according to customs declaration with the number of the verifying and writing-off instrument. The customs will seal the two documents after detailed examination. July 1st 1995, the foreign exchange

12、 department revised the form of the verifying and writing-off instrument (see form 9-11)How to make itOpen an accountdraw the documents apply to customs hand in counterfoil cancel after verification make up for the loss of cancellation after verification make up for the loss of customs declaration r

13、eturn and compensate Concept of export refundTo help export companies reduce cost、strengthen their capacity of competition, and encourage export, the domestic tax authority returns the collected domestic tax to companies. registration of export refund Those companies with power to engage in import a

14、nd export business, or those with independent economy accounting should fill in the registration form, and apply to the local tax authority for registration. refund appraisal of export commodities Those export companies should fill in the refund appraisal form, and apply to the tax authority for san

15、ction. If there are alterations in the companys characteristics、operation mode and products, the company should apply for revised refund appraisal in 30 days. if the tax authority adjusts the categories of taxes、tax items or tax rate, companies also should apply for revised refund appraisal in 30 da

16、ys. While applying for export refund, companies must present the export declaration sealed by the customs、the bank document of export exchange settlement、export sales invoice and export purchase invoice. And more, companies should present certificates showing “have been cancelled after verification”. The following goods are entitled to apply for export refund: 1、the export commodities of those companies t