2024年出口退税最全操作指南（上）——跨境电商必备财税合规知识

2024年出口退税最全操作指南（上）——跨境电商必备财税合规知识

2024 Complete Guide to Export Tax Rebates (Part 1) - Essential Tax Compliance Knowledge for Cross-border E-commerce

一、申请出口退税必须具备的条件 / Prerequisites for Export Tax Rebate Application

（一）出口货物需要满足的条件 / Requirements for Export Goods

1. 出口的货物在增值税、消费税征收范围内，并且属于退税的产品。
Goods must be within the scope of VAT and consumption tax, and eligible for tax rebate.

2. 货物必须是报关离境出口的货物，对出口到出口加工区保税物流园等海关监管的特殊封闭区的货物也视同离境。
Goods must be cleared through customs for export, including those shipped to special customs zones like export processing areas.

3. 出口货物在财务上做了销售处理
Export goods must be recorded as sales in financial accounts.

4. 卖出去的货已经收到钱，完成收汇结算
Payment must be received and foreign exchange settlement completed.

（二）出口企业需要具备的条件 / Requirements for Export Enterprises

1. 公司经营范围要有："货物或技术进出口"（工商局）。
Business scope must include "import/export of goods or technologies" (SAIC).

2. 必须是一般纳税人，小规模纳税人只能出口免税，不能退税（税务局）。
Must be a general VAT taxpayer (small-scale taxpayers can only enjoy tax exemption).

二、出口退税需要做的准备工作 / Preparation Work for Export Tax Rebate

（一）事前准备 / Preparatory Work

1. 公司定位：多家公司的，明确用哪一家来做出口？
Company positioning: For multiple companies, clarify which one to use for export.

2. 资质办理：出口公司办理上述相关资质。
License application: Obtain all necessary qualifications mentioned above.

（二）退税材料的整理收集 / Document Collection for Tax Rebate

1. 查询出口退税率，根据实际开具出口发票
Check export tax rebate rate and issue proper export invoices.

2. 取得进货凭证
Obtain purchase vouchers.

3. 出口收汇
Foreign exchange receipt for exports.

4. 收齐各类出口单证
Complete all export documents.

最新需要备案的资料如下 / Latest Required Filing Documents:

（1）报关单
Customs declaration form

（2）装箱单
Packing list

（3）购货合同
Purchase contract

重要提示 / Important Notes:

财务一定要注意检查：确保货物提单和报关单出口信息的一致性！
Finance must verify consistency between bill of lading and customs declaration!

想要了解更多跨境电商财税合规知识，欢迎持续关注"跨境电商财税课堂"！
For more cross-border e-commerce tax compliance knowledge, follow "Cross-border E-commerce Tax Classroom"!