Changes on filing documents for export tax refund? U must know!- 大数跨境

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Changes on filing documents for export tax refund? U must know!

HACOS瀚客企服

2022-06-02

导读：国家税务总局发布了关于进一步便利出口退税办理的公告，其中明确了从2022年5月1日起，有关出口退免税备案单证的管理要求将作出几点更新。

上个月，国家税务总局发布了关于进一步便利出口退税办理的公告，其中明确了从2022年5月1日起，有关出口退免税备案单证的管理要求将作出几点更新。

Last month, the State Administration of Taxation issued an announcement on further facilitating the processing of export tax refunds, which clarified that from May 1, 2022, several updates will be made to the requirements for export tax rebates and tax-exemption filing documents.

（一）纳税人应在申报出口退（免）税后15日内，将下列备案单证妥善留存，并按照申报退（免）税的时间顺序，制作出口退（免）税备案单证目录，注明单证存放方式，以备税务机关核查。

The taxpayer shall properly keep the following filing documents within 15 days after declaring the export tax refund (or exemption) and make a catalogue of filing documents in accordance with the chronological order of the declaration. The method of keeping those documents shall be indicated for verification by the tax authority.

1、出口企业的购销合同（包括：出口合同、外贸综合服务合同、外贸企业购货合同、生产企业收购非自产货物出口的购货合同等）；

Purchase and sale contracts of export enterprises, including export contracts, contracts on comprehensive foreign trade services, purchase contracts of foreign trade enterprises, purchase contracts of production enterprises to purchase non-self-produced goods for export, etc.

2、出口货物的运输单据（包括：海运提单、航空运单、铁路运单、货物承运单据、邮政收据等承运人出具的货物单据，出口企业承付运费的国内运输发票，出口企业承付费用的国际货物运输代理服务费发票等）；

Transport documents for export goods, including ocean bill of lading, air waybill, rail waybill, freight forwarding document, postal receipt and other cargo documents issued by the carrier, invoices for domestic freight paid by export enterprises, and invoices for service charges on international transport paid by export enterprises, etc.

3、出口企业委托其他单位报关的单据（包括：委托报关协议、受托报关单位为其开具的代理报关服务费发票等）。

Documents for customs declaration entrusted by export enterprises to other units, including the entrusted agreement on customs declaration, the invoice for service charges on agenct customs declaration issued by the entrusted unit, etc.

注：纳税人无法取得上述单证的，可用具有相似内容或作用的其他资料进行单证备案。除另有规定外，备案单证由出口企业存放和保管，不得擅自损毁，保存期为5年。

Note: If the taxpayer is unable to obtain the above documents, other documents with similar content or functions can be acceptable for document filing. Unless otherwise stipulated, the filing documents shall be stored and kept by the export enterprise for 5 years, and shall not be damaged without authorization.

纳税人发生零税率跨境应税行为不实行备案单证管理。

The zero-rated cross-border taxable behavior of taxpayers is not subject to the requirements.

（二）纳税人可以自行选择纸质化、影像化或者数字化方式，留存保管上述备案单证。选择纸质化方式的，还需在出口退（免）税备案单证目录中注明备案单证的存放地点。

The taxpayer may decide to keep the above-mentioned filing document in form of paper, image, and digital materials. If kept in form of paper, the storage location of the record-filing documents shall also be indicated in the catalogue of record-filing documents.

（三）税务机关按规定查验备案单证时，纳税人按要求将影像化或者数字化备案单证转换为纸质化备案单证以供查验的，应在纸质化单证上加盖企业印章并签字声明与原数据一致。

If the taxpayer is required to transfer the imaged or digital filing documents into paper form for inspection by tax authorities, they shall affix the corporate seal and sign a statement on the paper documents, stating that the paper ones are consistent with the original records.

其实总的来说，新政策与之前的旧政策相比，主要有以下变化：

In fact, in general, compared with the previous policy, the new one mainly presents the following changes:

新增了出口合同、外贸综合服务合同，作为备案单证管理；

Include export contracts and contracts on comprehensive foreign trade services into filing documents.

新增了出口企业承付费用的国际货物运输代理服务费发票，作为备案单证管理；

Include the invoices for service charges on international transport paid by export enterprises into filing documents.

新增了出口企业委托其他单位报关的委托报关协议、代理报关服务费发票等单据，作为备案单证管理；

Include the entrusted agreement on customs declaration, the invoice for service charges on agent customs declaration issued by the entrusted unit into filing documents.

不再要求企业将出口货物装货单作为备案单证；

No longer require enterprises to list the shipping orders of export cargo as filing documents.

新增了出口企业委托其他单位报关的委托报关协议、代理报关服务费发票等单据，作为备案单证管理；

Include the entrusted agreement on customs declaration, the invoice for service charges on agent customs declaration issued by the entrusted unit into filing documents.

把《出口货物备案单证目录》改为《出口退（免）税备案单证目录》；

Change the "Catalogue of filing Documents for Export Goods" to the “Catalogue of Filing Documents for Export Tax Refund and Tax-exemption”.

新增在《出口退（免）税备案单证目录》上注明备案单证存放方式。

The storage method of the filing documents is required to indicated on the “Catalogue of Filing Documents for Export Tax Refund and Tax-exemption”.

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