12条出口报关单因疏忽未备案，出口退税变免税！出口企业单证备案到底要怎么做？

Core Viewpoint - The article highlights the importance of proper documentation for export tax refunds, indicating that failure to comply with documentation requirements can lead to the denial of tax refunds and the application of tax exemption policies [2][4]. Group 1: Tax Refund Documentation Requirements - Export enterprises must submit documentation for tax refunds within 15 days after declaring the export tax refund, including contracts, loading lists, and transportation documents [4][5]. - The failure to maintain proper documentation can result in the inability to claim tax refunds, as seen in the case where 12 customs export declarations were not properly documented [2][4]. Group 2: Consequences of Non-Compliance - The involved export enterprise will have to adjust previously claimed tax refunds to reflect the application of tax exemption policies due to the lack of proper documentation [2][4]. - The tax authority has mandated that the enterprise must address the issue within 15 days of receiving the notification, or face penalties [2][4]. Group 3: Recommendations for Export Enterprises - Companies are advised to prioritize documentation management and consider digitizing their documentation processes to ensure compliance with tax regulations [5]. - It is emphasized that documentation should be preserved for a minimum of five years and should not be destroyed without proper authorization [5].