一图读懂出口货物转内销操作流程

Core Viewpoint - The article discusses the transition of export-oriented products to domestic sales as a measure to support foreign trade enterprises in coping with challenges posed by changes in the international trade environment and domestic consumption upgrades [1]. Group 1: Applicable Enterprises and Common Situations - Foreign trade enterprises that have exported goods recorded in export inventory and are now transitioning to domestic sales or deemed domestic sales for tax purposes must apply for an electronic "Export Goods Transition to Domestic Sales Certificate" from the tax authority in the month of the domestic sale [2]. - This certificate is necessary for tax declaration in the next VAT filing period, serving as a deduction voucher for input tax [2]. Group 2: Operational Process - Material Preparation: Taxpayers need to submit specific documents to the tax authority, including any additional materials required by the authority [3][4]. - System Operation Guidelines: The process involves completing the "Export Goods Transition to Domestic Sales Certificate Application Form" and submitting electronic declaration data through the electronic tax bureau or export tax refund review system [5]. - Required documents include copies of VAT special invoices, customs import VAT payment receipts, original and copies of domestic sales invoices, and accounting vouchers for output tax [5]. Group 3: Data Submission and Tracking - After entering the necessary information, taxpayers must perform a data self-check and submit the application, receiving a receipt upon successful submission [6]. - The review status can be tracked through the "Tax Refund Review Progress Inquiry" module, with a typical processing time of five working days [7]. Group 4: Input Tax Deduction Confirmation - Taxpayers must confirm the deduction of input tax within the next VAT filing period after obtaining the certificate [8]. - If the tax authority later finds any discrepancies in the VAT vouchers, the deducted input tax must be reversed [8]. Group 5: Situations Where the Certificate Cannot Be Issued - The article outlines specific circumstances under which the "Export Goods Transition to Domestic Sales Certificate" cannot be issued, although these details are not elaborated in the provided text [9].