欢迎扫描下方二维码关注： e 举个例子广 某生产企业通过同一出口货物报关单 的同一项号出口了100个茶杯，出口日期是 2025年2月25日，计划2025年3月10日申报 办理出口退(免)税。 -------------- 情形一: 2025年3月10日时，20个已销售、80 个未销售。那20个按现行规定申报办理免 抵退税;80个按"离境即退税、销售再核 算"办法，申报办理出口预退税。填报时 要注意：80个的"退（免）税业务类型" 栏填"HWC-YT"，而且两部分使用不同的 申报序号。 20个 - 按现行规定申报 已销售 办理免抵退税 按"离境即退 → 税、销售再核 (80个) 未销售 办理出口预退税 注意:80个的"退(免) 税业 务类型"栏填"HWC-YT"，而 且两部分使用不同的申报序号。 情形二: 未区分哪些销售了、哪些未销售。那 就100个全按"离境即退税、销售再核算" "退 (免) 办法,申报办理出口预退税, 税业务类型"栏填"HWC-YT",用同一个 申报序号就行。 易错点2 申报办理了出口预退税，啥时候办核 算? 如果搞不清预退税的核算时间，其实 规则很明确：核算期是税务机关办结出口 预退税的次 ...

Core Viewpoint - The article provides a detailed guide on how taxpayers can withdraw tax refund applications and perform self-checks on their tax declarations through the electronic tax bureau system, emphasizing the importance of accurate data submission to avoid errors in tax reporting [10][12][19]. Group 1: Tax Refund Withdrawal Process - Taxpayers can withdraw their tax refund applications by filling out the required information in the "Tax Refund Withdrawal Application Details" section, ensuring that all mandatory fields are completed [3]. - The system automatically populates the reporting month and batch number, and taxpayers must select the appropriate business type for the withdrawal [3]. - After entering the necessary data, taxpayers can save, edit, or delete entries as needed before submitting the withdrawal request [3][10]. Group 2: Self-Check Functionality - Taxpayers can utilize the "Self-Check Results Query" feature to verify the accuracy of their tax declaration data, which helps identify any discrepancies before final submission [10][12]. - The self-check process automatically retrieves results for the current reporting month, highlighting any unresolved discrepancies that need to be addressed [13][15]. - If discrepancies are found, taxpayers can correct the errors through the "Declaration Correction and Cancellation" function, ensuring compliance with tax regulations [17][19].

Group 1 - Small-scale taxpayers are exempt from value-added tax (VAT) if their total monthly sales do not exceed 100,000 yuan [2] - For sales subject to a reduced VAT rate of 1%, the taxable sales amount should be reported in the appropriate section of the VAT declaration form [3] - The reduction in VAT payable is calculated at 2% of the sales amount and should be reported in the relevant sections of the VAT declaration form [3] Group 2 - Corporate income tax annual declaration forms can be corrected or voided through the electronic tax bureau [6] - Corporate income tax quarterly declaration forms can only be corrected for the most recently submitted quarter [7] - Financial statements can be corrected for submissions made after October 2019 through the electronic tax bureau [8] Group 3 - Stamp duty on taxable contracts and property transfer documents can be declared quarterly or per transaction [10] - Taxpayers can choose their tax declaration period within the specified range, and this choice cannot be changed within the same tax year [11] Group 4 - Taxpayers can issue invoices based on the remaining invoice quota from the previous month before completing the VAT declaration [13] - After successful VAT declaration, taxpayers can refresh their available invoice quota [14] Group 5 - Taxpayers can report cross-regional tax matters through the electronic tax bureau [16]