外贸企业出口退税调整申报指南：如何通过新电子税务局高效操作
一、什么情况下做调整申报？/ When to File an Adjustment Declaration?
① 外贸企业已申报的出口退税，已审结后发现申报录入错误的数据。
① When foreign trade enterprises discover data entry errors in already approved export tax rebate declarations.
② 外贸企业已申报的出口退税，后来发生退运。
② When goods declared for export tax rebate are later returned.
可填写《外贸企业调整申报申请表》，经税务机关审核通过后，可对前期已申报过的数据作废。
Enterprises may submit the "Foreign Trade Enterprise Adjustment Declaration Application Form" to cancel previously declared data after tax authority approval.
二、“调整申报“操作流程 / Adjustment Declaration Procedures
1）新电子税务局在线版操作流程 / Online Procedure on New E-Tax System
进入电子税务局"我要办税→出口退税管理→免退税申报→点填写明细→外贸企业调整申报。
Access: E-Tax System → Tax Services → Export Rebate Management → Tax Exemption/Refund Declaration → Detail Entry → Foreign Trade Enterprise Adjustment Declaration.
点击"新建"录入已申报的关联号点击"保存"。勾选申报文件点击"数据自检"，没有问题直接提交。
Click "New", enter previously declared reference numbers, "Save", select files for "Data Self-Check", then submit if no errors.
注意：在实际工作中，如果已经退税的做调整申报，需要对已经退回的退税额进行补税。
Note: For adjustments after rebate payment, enterprises must repay the received rebate amount.
2）离线版操作流程 / Offline Procedure
登录电子税务局，外贸企业调整申报"点击"离线申报"。上传自检申报即可。
Login to E-Tax System → Foreign Trade Enterprise Adjustment Declaration → "Offline Declaration" → Upload self-checked files.
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