最信赖的Play推广：肇庆谷歌竞价推广外贸之出口退税案例解析
最信赖的Play推广：肇庆谷歌竞价推广外贸之出口退税案例解析
Most Trusted Play Promotion: Zhaoqing Google Ads Case Study on Export Tax Rebates
问题场景：今天同事咨询了一个关于出口退税的问题——合同以美元签订并正常报关出口后，客户却委托国内公司支付人民币，这种情况下还能退税吗？
Scenario: A colleague asked about export tax rebates - after signing a contract in USD and completing normal customs procedures, the client commissioned a domestic company to pay in RMB. Can we still get the tax rebate?
核心原则：无论收款方式如何（甚至未收款），只要完成出口报关手续，持有报关单和工厂增值税发票即可申请退税。
Core Principle: Regardless of payment method (even without payment), you can apply for tax rebates as long as you have completed export customs procedures and possess the customs declaration and factory VAT invoice.
重要注意事项：
Important Notes:
- 私账收款：虽可退税但属于违规操作（正常贸易应通过公账）
- Private account payment: Although tax rebates can be obtained, it violates regulations (normal trade should go through public accounts)
- 公账收款：必须开具发票，此时增值税发票需作为进项抵扣，无法再用于退税
- Public account payment: Invoices must be issued, and VAT invoices will be used as input tax credits, making them unavailable for tax rebates
延伸思考：若订单金额为10,000美元，通过私账和公账分别实际能收到多少款项？这个计算需要考虑汇率、手续费和税务成本等因素。
Extended Thinking: For a $10,000 order, how much can actually be received through private vs public accounts? This calculation needs to consider exchange rates, handling fees, and tax costs.
学习启示：外贸知识需要持续积累，关注行业动态和政策变化才能做好风险管控。建议外贸从业者建立系统学习计划，关注权威渠道的政策解读。
Learning Insight: Foreign trade knowledge requires continuous accumulation. Keeping up with industry trends and policy changes is essential for risk management. It's recommended that trade practitioners establish systematic learning plans and follow authoritative policy interpretations.
