口罩出口后如何辦理出口退稅

生產企業

企業生產符合出口條件的口罩，將其出口，即按照免抵退稅的流程申報退稅即可！

外貿企業

企業國內或國外采購口罩出口，如何退稅？

1、外貿企業采購貨物出口，退的稅哪里來的？

答：企業從國內采購的，退的是采購貨物取得的進項上的稅款；從國外進口的時候，退的是企業在貨物進關時，在海關那里繳納的進口增值稅。

2、退稅單據有哪些？

答：退稅的單據主要為：1.出口報關單電子信息 2.進項增值稅專用/海關進口增值稅專用繳款書 3.收匯憑證（分類管理等級為四類的企業需提供）4.出口

3、企業退稅的計稅依據是什么呢？

答：購進貨物取得的增值稅專用上注明的不含稅價格或海關進口增值稅專用繳款書上面注明的完稅價格。

應退稅額=（繳款書上的完稅價格/專票的不含稅價格）*退稅率

退稅分成以下幾步：

第一步：在增值稅綜合服務平臺，將增值稅專用（國內供應商開具）/進口增值稅專用繳款書（進口時海關出具）進行退稅勾選操作。

第二步：收齊相關單據，通過老師公司開發的軟件錄入數據，將數據包通過電子稅務局報送給退稅機關。

第三步：完成申報后，在家里等申報數據審核通過后拿到退稅款。

1. Where does the tax refund come from when foreign trade enterprises purchase goods for export?

Answer: when an enterprise purchases from home, it will return the tax on the b invoice obtained from purchasing goods; when it imports from abroad, it will return the import value-added tax paid by the enterprise at the customs when the goods enter the customs.

2. What are the tax refund documents?

Answer: tax refund documents mainly include: 1. Electronic inbation of export declaration b 2. Special b VAT invoice / special customs import VAT payment certificate 3. Foreign exchange collection voucher (to be provided by enterprises with classification management level of four categories) 4. Export invoice

3. What is the tax basis of enterprise tax refund?

Answer: the price excluding tax indicated on the special VAT invoice obtained from the purchase of goods or the duty paid price indicated on the special VAT payment document of the customs.

Tax refundable = (tax paid price in the payment document / tax exclusive price of special ticket) * tax refund rate

The tax refund is divided into the following steps:

Step 1: on the VAT invoice comprehensive service platb, check the VAT special invoice (issued by domestic suppliers) / import VAT special payment document (issued by the Customs at the time of import).

Step 2: collect the relevant documents, b the data through the software developed by the teacher company, and b the data package to the tax refund authority through the electronic tax bureau.

Step 3: after completing the declaration, get the tax refund at home after the declaration data is approved.

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