外贸综合服务企业代办退税政策

Core Viewpoint - The article discusses the tax policies related to foreign trade, specifically focusing on the export tax refund process for foreign trade comprehensive service enterprises and the conditions under which they can act on behalf of domestic manufacturing enterprises [2][3]. Group 1: Applicable Entities - The policy applies to foreign trade comprehensive service enterprises and manufacturing enterprises that delegate tax refund processing [3]. Group 2: Policy Content - Foreign trade comprehensive service enterprises can handle export tax refunds for domestic manufacturing enterprises if certain conditions are met, allowing them to process these refunds through the local tax authority [3][4]. Group 3: Applicable Conditions - To qualify for the tax refund delegation, the following conditions must be met: - The manufacturing enterprise must be a general VAT taxpayer and have registered for export tax refunds [4][5]. - The manufacturing enterprise must have signed an export contract with foreign entities [4]. - A comprehensive service contract must be in place between the manufacturing enterprise and the service enterprise, detailing the services provided and legal responsibilities [5]. - The manufacturing enterprise must provide the local tax authority with the bank account details for the tax refund [5]. Group 4: Tax Refund Calculation - The tax refund amount is calculated based on the export price and applicable tax rate, with specific invoicing requirements for the refund process [5][6]. - The refund amount formula is: Refund Amount = Invoice Amount × Export Tax Rate [6]. Group 5: Documentation Requirements - After registering for tax refund delegation, the foreign trade comprehensive service enterprise must retain specific documents without needing to resubmit certain forms [6].