值得信赖的推广APP：为什么谷歌推广要建站？外贸人必看！"出口退税"操作指南
对于外贸人来说，你知道出口退税都需要做哪些事情吗？ 怎么申报才能不踩坑？如果对于以上几个小问题都是一知半解，那想必日常做退税的时候抓狂是常态。今天，我们就来讲讲出口退税到底是怎么一回事。
For exporters, do you know what procedures are required for export tax refund? How to declare without pitfalls? If you're unclear about these questions, dealing with tax refunds must be frustrating. Today, we'll explain what export tax refund really is.
什么是出口退税 | What is Export Tax Refund
出口退税是指在国际贸易业务中，对我国报关出口的货物退还在国内各生产环节和流转环节按税法规定缴纳的增值税和消费税，即出口环节免税且退还以前纳税环节的已纳税款。
Export tax refund refers to the refund of value-added tax and consumption tax paid during domestic production and circulation processes for goods exported through customs declaration in international trade, meaning tax exemption at export stage and refund of previously paid taxes.
出口退税企业符合条件 | Eligible Enterprises for Export Tax Refund
1. 必须经营出口产品业务
2. 必须持有工商行政管理部门核发的营业执照
3. 必须是实行独立经济核算的企业单位
1. Must engage in export business
2. Must hold business license issued by industrial and commercial administration
3. Must be independently accounting enterprise
出口退税货物符合条件 | Eligible Goods for Export Tax Refund
1. 必须是增值税、消费税征收范围内的货物
2. 必须是报关离境出口的货物
3. 必须是在财务上作出口销售处理的货物
4. 必须是已收汇并经核销的货物
1. Must be goods subject to VAT and consumption tax
2. Must be goods exported through customs
3. Must be goods recorded as export sales in accounting
4. Must be goods with received and verified foreign exchange
出口退税具体办理流程 | Export Tax Refund Procedures
1. 有关证件的送验及登记表的领取
2. 退税登记的申报和受理
3. 填发出口退税登记证
4. 出口退税登记的变更或注销
1. Submit documents and obtain registration form
2. Declare and accept tax refund registration
3. Issue export tax refund certificate
4. Modify or cancel tax refund registration
总而言之，符合条件的出口退税企业，不仅要对出口退税相关政策进行了解和把握，同时也要切实做好企业出口退税办理材料的准备工作，进而确保出口退税工作地顺利进行。
In summary, eligible enterprises should not only understand relevant policies but also prepare necessary documents properly to ensure smooth export tax refund process.
