【实用】出口转内销，如何申报增值税？

Core Viewpoint - The article discusses the differences between the two tax refund methods for value-added tax (VAT) in China: the "exemption and offset" method and the "exemption and refund" method, particularly focusing on how input tax can be deducted under each method [2][3]. Group 1: Exemption and Offset Method - Under the exemption and offset method, production enterprises can directly offset the VAT payable with the input tax obtained, and there is no need to separately handle the deduction purpose when goods are exported and then sold domestically [2]. - The process of exporting goods to domestic sales is defined as a change in sales channels due to various factors, allowing enterprises to access new sales opportunities [2]. Group 2: Exemption and Refund Method - The exemption and refund method provides a more straightforward calculation for tax refunds, where the handling of input tax only involves "refund," specifically refunding the VAT paid during the procurement phase for exported goods [3]. - For foreign trade enterprises, the input tax amount indicated on the purchase invoices for domestic goods is used for tax refunds and is not considered for input tax deductions. However, when exporting goods to domestic sales, they must issue an "Export Goods Transfer to Domestic Sales Certificate" to transfer the corresponding input tax to the deductible range [3]. Group 3: Management and Compliance - Companies handling the export to domestic sales business must pay attention to special regulations on input tax deductions, document management, and the timeliness of tax-related processing [5]. - In terms of deduction norms, companies need to apply for the issuance of the "Export Goods Transfer to Domestic Sales Certificate" and ensure that the input tax deduction vouchers are legitimate and compliant [5]. - Document management requires companies to verify the authenticity of agreements related to returns, inspection reports, and customs declarations for returned goods [5].