外贸企业出口增值税申报表

应退增值税税额应退消费税税额代理证明号进料登记册号备注企业填表人：财务负责人：企业负责人：本文档为【外贸企业出口退税出口明细申报表】，请使根据《关于增值税、消费税税收优惠及外贸企业纳税申报有关事项的通知》深国税发〔2009〕163号)规定：外贸企业取得的用于出口退税的增值税专用发票，必须先按有关规定进行认证。在进行增值税日常纳税申报时，将本期已认证的增值税专用发票信息填入《增值税纳税申报表附列资料(本期进项税额明细)》的第三部分“待抵扣进项税额"中的“本期认证相符且本期未申报抵扣"。

gen ju 《guan yu zeng zhi shui 、xiao fei shui shui shou you hui ji wai mao qi ye na shui shen bao you guan shi xiang de tong zhi 》( shen guo shui fa 〔2 009 〕1 6 3 hao ) gui ding : wai mao qi ye qu de de yong yu chu kou tui shui de zeng zhi shui zhuan yong fa piao , bi xu xian an you guan gui ding jin xing ren zheng 。zai jin xing zeng zhi shui ri chang na shui shen bao shi , jiang ben qi yi ren zheng de zeng zhi shui zhuan yong fa piao xin xi tian ru 《zeng zhi shui na shui shen bao biao fu lie zi liao ( ben qi jin xiang shui e ming xi ) 》de di san bu fen “dai di kou jin xiang shui e "zhong de “ben qi ren zheng xiang fu qie ben qi wei shen bao di kou "。gen ju 《guan yu zeng zhi shui 、xiao fei shui shui shou you hui ji wai mao qi ye na shui shen bao you guan shi xiang de tong zhi 》( shen guo shui fa 〔2 009 〕1 6 3 hao ) gui ding : wai mao qi ye qu de de yong yu chu kou tui shui de zeng zhi shui zhuan yong fa piao , bi xu xian an you guan gui ding jin xing ren zheng 。zai jin xing zeng zhi shui ri chang na shui shen bao shi , jiang ben qi yi ren zheng de zeng zhi shui zhuan yong fa piao xin xi tian ru 《zeng zhi shui na shui shen bao biao fu lie zi liao ( ben qi jin xiang shui e ming xi ) 》de di san bu fen “dai di kou jin xiang shui e "zhong de “ben qi ren zheng xiang fu qie ben qi wei shen bao di kou "。ru wai mao qi ye qian qi yi tian ru 《zeng zhi shui na shui shen bao biao fu lie zi "

chu kou xiao shou e ying ying qu fen xiao shou huo wu ji jia gong xiu li xiu pei lao wu he xiao shou fu wu fen bie tian xie 《zeng zhi shui ji fu jia shui fei shen bao biao fu lie zi liao （yi ）（ben qi xiao shou qing kuang ming xi ）》di 1 8 xing “huo wu ji jia gong " 根据《关于增值税、消费税税收优惠及外贸企业纳税申报有关事项的通知》深国税发〔2009〕163号)规定：外贸企业取得的用于出口退税的增值税专用发票，必须先按有关规定进行认证。在进行增值税日常纳税申报时，将本期已认证的增值税专用发票信息填入《增值税纳税申报表附列资料(本期进项税额明细)》的第三部分“待抵扣进项税额"中的“本期认证相符且本期未申报抵扣"。如外贸企业前期已填入《增值税纳税申报表附列资

ju ti cao zuo bu zhou ru xia : xian jiang ben yue chu kou huo wu de xiao shou e 1 00wan yuan tian xie dao 《zeng zhi shui ji fu jia shui fei shen bao biao fu lie zi liao ( yi ) 》di san 、mian di tui shui de di 1 6 lan “huo wu ji jia gong xiu li xiu pei lao wu xiao shou e "zhong 。jie xia lai , ji suan ben qi de mian di tui shui bu de di kou jin xiang shui e , ji suan fang fa wei : ben qi shen bao mian di tui shui de chu kou xiao shou e * ( zheng shui lv - tui shui lv ) , ji 1 5 0* ( 1 3 % - 1 3 % ) = 0, tian lie dao 《zeng zhi shui ji fu jia shui fei shen bao biao fu lie zi liao ( er ) 》de er 、jin xiang shui e zhuan chu e di 1 8 lan “mian di tui shui ban fa bu de di kou de jin xiang " 出口销售额应应区分销售货物及加工修理修配劳务和销售服务分别填写《增值税及附加税费申报表附列资料（一）（本期销售情况明细）》第18行“货物及加工

外贸企业出口业务既要办理出口退免税申报，同时要进行增值税纳税申报，增值税纳税申报需要填写增值税纳税申报表，会涉及以下四张表填写：增值税纳税申报表主表、附表一、附表二、增值税减免税申报明细表。具体操作步骤如下：先将本月出口货物的销售额100万元填写到《增值税及附加税费申报表附列资料(一)》第三、免抵退税的第16栏“货物及加工修理修配劳务销售额"中。接下来，计算本期的免抵退税不得抵扣进项税额，计算方法为：本期申报免抵退税的出口销售额*(征税率-退税率),即150*(13%-13%)=0,填列到《增值税及附加税费申报表附列资料(二)》的二、进项税额转出额第18栏“免抵退税办法不得抵扣的进项

wai mao qi ye chu kou ye wu ji yao ban li chu kou tui mian shui shen bao , tong shi yao jin xing zeng zhi shui na shui shen bao , zeng zhi shui na shui shen bao xu yao tian xie zeng zhi shui na shui shen bao biao , hui she ji yi xia si zhang biao tian xie : zeng zhi shui na shui shen bao biao zhu biao 、fu biao yi 、fu biao er 、zeng zhi shui jian mian shui shen bao ming xi biao 。ying tui zeng zhi shui shui e ying tui xiao fei shui shui e dai li zheng ming hao jin liao deng ji ce hao bei zhu qi ye tian biao ren ：cai wu fu ze ren ：qi ye fu ze ren ：ben wen dang wei 【wai mao qi ye chu kou tui shui chu kou ming xi shen bao biao 】，qing shi "