出口收汇核销和退税(中英双板)课件.ppt

1、第十六章出口收汇核销和退税第十六章出口收汇核销和退税出口收汇核销和退税出口收汇核销和退税出口收汇出口收汇核销原则核销原则核销单的核销单的领用和使领用和使用用核销单的核销单的形式、内形式、内容及填制容及填制如何办理如何办理出口收汇出口收汇核销核销国家对出国家对出口退税的口退税的管理管理出口企业出口企业的退税登的退税登记记出口产品出口产品的退税鉴的退税鉴定定出口退税出口退税的凭证和的凭证和范围范围完善出口完善出口退税的管退税的管理规定理规定所谓出口收汇核销是指国家外汇管理部门根据国家外汇管理的要求，通过海关对出口货物的监管，对出口单位的收汇是否结给国家而进行监督的一种管理制度。英文版出口收汇核销的

2、原则：（一）属地原则。（二）专单专用。（三）领用衔接。（四）单单相应。英文版（一）核销单的领用1、核销单在申领前，需凭出口单位经营出口业务或有外贸经营权的批准文件、外商投资企业的批准证书和营业执照或通知书副本，向外汇管理局登记备案，外汇管理局对出口单位办理核销的人员进行培训，经考试合格发给核销员证书及出口收汇核销单领取证，由出口单位按本单位的出口计划和出口量，向外汇管理局申领核销单。2、申领份数，按每月的报关单份数估计，最高不超过一个季度的需要量，同时结合已领核销单的使用、交回、核销、实绩核定等情况来发放。英文版（二）核销单的使用除经批准项目外，报关时出口单位必须向海关出示有关核销单，凭有核销

3、单编号的报关单办理报关手续，否则，海关不予受理报关。同时经海关审核无误后，在两单上加盖验讫章并签注日期。核销单一般不得相互借用、转让。空白核销单的丢失应立即向外管局汇报，并登记作废。报关后核销单的遗失、退关后核销单的注销、核销单的作废和未用核销单的退还应定期向外管局办理有关手续。伪造或虚报核销单丢失的，按照逃汇重罚，情节严重的由有关部门追究刑事责任。英文版1995年7月1日，外汇管理局修订并发放新的核销单格式（见式样9-11）。由以前的两联改为三联，即“出口收汇核销单”正本、存根联、出口退税专用联。英文版英文版开户开户领单领单报关报关送交存根送交存根核销核销核销单遗失及补办核销单遗失及补办报关

4、报关单补办事宜单补办事宜退赔事宜退赔事宜出口退税的含义 所谓出口退税是指国家为帮助出口企业降低成本，增强出口产品在国际市场上的竞争能力，鼓励出口创汇，而实行的由国内税务机关退还出口商品国内税的措施。英文版出口企业的退税登记凡经批准有进出口经营权的企业，以及实行独立经济核算的企业单位，均应持工商营业执照，填写“出口企业退税登记表”，向所在地主管退税业务的税务机关办理出口企业退税登记。英文版出口产品的退税鉴定凡经营出口产品的企业，均应填具出口产品退税鉴定表，报经所在地主管出口退税业务的税务机关审核批准后执行。如果出口企业的贸易性质、经营方式和品种有变更，应在变更后的30日内申报修订退税鉴定。当出口

5、企业在接到税务机关通知出口产品退税的税种、税目、税率、计退税依据及有关退税政策调整时，也应在30日内重新修订出口产品退税鉴定，报经税务机关审核批准后执行。英文版出口企业向税务机关申请退税，须提供“两单两票”，即海关盖有“验讫章”的出口货物报关单、银行的出口结汇水单，出口销售发票、出口产品购进发票。另外，出口企业还须每半年提供一次经当地外汇管理部门出具的“已核销”证明。在规定的范围内有权申请出口退税的包括：1、有出口经营权并承担出口创汇任务企业的出口货物。2、工业企业委托有出口经营权的企业出口自产产品。英文版Chapter 16 cancellation of export exchange s

6、ettlement after verification and export refund cancellation of export exchange settlement after verification and export refundPrinciple of territory drawing and using of verifying and writing-off instrument form、content and making of the verifyingHow to make itGovernment Management of itregistration

7、 of export refund refund appraisal of export commodities credence and range of export refund perfect export refund Cancellation of export exchange settlement after verification is a system that foreign exchange department according to the law of cancellation of export exchange settlement after verif

8、ication,by the supervision of custom,supervise that whether cancellation of export exchange turn in.Principles of cancellation of export exchange settlement after verification 1.Principle of territory 2.Special documents for special purposes 3.Put drawing and using end to end 4.correspondence of doc

9、uments First,apply for verifying and writing-off instrument 1、when applying for verifying and writing-off instrument,we should present the approval certificates proving that the company operates export business and has the right to engage in foreign trade、certificates of approval and business licens

10、e or the copy of notification,and the foreign exchange department will help the company training its personnel and 颁发,.The company applies for verifying and writing-off instrument according to its export plan and quantity.2、the number of verifying and writing-off instrument cannot exceed the amount

11、needed in 4 months Second,utilization of verifying and writing-off instrument Except those approved projects,we should present the verifying and writing-off instrument to the customs office,and declare customs according to customs declaration with the number of the verifying and writing-off instrume

12、nt.The customs will seal the two documents after detailed examination.July 1st 1995,the foreign exchange department revised the form of the verifying and writing-off instrument(see form 9-11)Open an accountdraw the documents apply to customs hand in counterfoil cancel after verification make up for

13、the loss of cancellation after verification make up for the loss of customs declaration return and compensate Concept of export refundTo help export companies reduce cost、strengthen their capacity of competition,and encourage export,the domestic tax authority returns the collected domestic tax to co

14、mpanies.registration of export refund Those companies with power to engage in import and export business,or those with independent economy accounting should fill in the registration form,and apply to the local tax authority for registration.refund appraisal of export commodities Those export compani

15、es should fill in the refund appraisal form,and apply to the tax authority for sanction.If there are alterations in the companys characteristics、operation mode and products,the company should apply for revised refund appraisal in 30 days.if the tax authority adjusts the categories of taxes、tax items

16、 or tax rate,companies also should apply for revised refund appraisal in 30 days.While applying for export refund,companies must present the export declaration sealed by the customs、the bank document of export exchange settlement、export sales invoice and export purchase invoice.And more,companies sh

17、ould present certificates showing“have been cancelled after verification”.The following goods are entitled to apply for export refund:1、the export commodities of those companies that have the power to engage in import and export business and undertake the task of making profits in foreign exchange.2、the products exported by those companies with the power to engage in import and export business under the trust of industrial companies.