【实用】出口货物转内销操作流程一起来看看吧！

Core Viewpoint - The article provides a detailed guide on the tax procedures and necessary documentation for foreign trade enterprises when converting exported goods to domestic sales, emphasizing the importance of obtaining the "Export Goods Transfer to Domestic Sales Certificate" for tax deductions [1][2]. Group 1: Applicable Enterprises and Common Situations - Foreign trade enterprises must apply for the "Export Goods Transfer to Domestic Sales Certificate" in the month of converting exported goods to domestic sales or when goods are returned and converted to domestic sales [1]. - Common situations include the transfer of goods originally recorded in export inventory to domestic sales or treating exported goods as domestic sales for tax purposes [1]. Group 2: Operational Process - The process involves logging into the electronic tax bureau, filling out the necessary invoice and sales information, and submitting the application for the certificate [2]. - After submission, enterprises can track the status of their application, with a commitment from the Shanghai tax authority to process the certificate within five working days [2][3]. Group 3: Documentation Requirements - Required documents include the official application form, original and copies of VAT invoices, customs payment receipts, and any other materials requested by the tax authority [1][2]. Group 4: Conditions for Issuance Denial - The certificate cannot be issued if there are discrepancies in VAT invoices, such as falsified documents or mismatched goods descriptions [4]. - Other conditions include issues related to the legitimacy of the supplier's business operations and the authenticity of the invoices provided [4]. Group 5: Policy References - The article cites several regulatory documents from the State Administration of Taxation that govern the management of VAT and consumption tax related to exported goods [5].