出口退税全解析：国际业务必备知识与防骗指南

出口退税全解析：国际业务必备知识与防骗指南

Complete Guide to Export Tax Rebates: Essential Knowledge for International Business Professionals

出口退税政策概述 | Overview of Export Tax Rebate Policy

出口退税是国家鼓励商品出口、降低企业成本的重要税收政策。该政策涉及增值税和消费税的退还与免征，由外管局、海关、税务局等多部门协同管理。

Export tax rebate is a crucial fiscal policy to encourage exports and reduce business costs. It involves VAT and consumption tax refunds/exemptions, managed jointly by multiple government agencies.

退税流程 | Rebate Process

1. 生产型企业：免抵退税（免征出口销项税+抵减内销增值税+退还未抵完进项税）

2. 贸易型企业：免退税（免征出口销项税+退还购进货物进项税）

1. Manufacturers: Exemption-Offset-Refund system
2. Trading Companies: Exemption-Refund system

常见骗税手段 | Common Tax Fraud Methods

1. 低值高报：虚增货物价值骗取高额退税

2. 买单配票：利用真实物流信息伪造出口记录

3. 假自营真代理：签订双重合同规避监管

1. Over-invoicing: Inflating goods value
2. Fake export with real logistics
3. Disguised agency as self-operation

风险识别要点 | Risk Identification

• 四流不一致（合同/货物流/资金流/发票流）
• 法人频繁变更
• 异常高价的农产品/服装等
• 大额流水但低余额账户

• Inconsistent document flows
• Frequent legal person changes
• Overpriced agricultural/textile products
• High turnover with low balances

外贸新人解决方案 | For New Exporters

可通过1039市场采购贸易方式出口，享受：
• 自主报关/收汇
• 美金账户开户
• 全流程合规服务

1039 Market Procurement Trade provides:
• Self-declaration/foreign exchange
• USD account opening
• Full-process compliance services