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出口应征税货物报关用途确认
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图说|出口应征税货物报关用途确认指引
蓝色柳林财税室· 2025-05-23 01:15
Core Viewpoint - The article discusses the procedures and requirements for confirming the purpose of export tax declaration forms for goods subject to tax, emphasizing the importance of compliance with the new regulations set by the tax authorities [4][17]. Group 1: Policy Basis - The announcement from the National Taxation Bureau and other authorities outlines that taxpayers exporting taxable goods must treat these as domestic sales for VAT and consumption tax purposes [4]. - Taxpayers must complete the purpose confirmation of the export tax declaration forms before filing VAT tax returns [4]. Group 2: Confirmation Process - The process for confirming the purpose of export tax declaration forms involves logging into the electronic tax bureau and navigating to the relevant section for export tax management [5]. - The system automatically displays all declaration forms pending confirmation, with default settings for the export date and status [7]. - Taxpayers can confirm whether the goods listed in the declaration forms are to be reported as unbilled income for the current period [9]. Group 3: Confirmation Features - A one-click confirmation feature allows taxpayers to confirm all declaration forms at once if they all require reporting of unbilled income [11]. - A batch confirmation option is available for taxpayers who need to confirm only certain declaration forms [13]. Group 4: Reporting Requirements - For declaration forms that do not require reporting of unbilled income, taxpayers must select "no" and provide a reason for not reporting [18]. - Taxpayers can also indicate if the goods are for export tax refund or exempt from export tax [23]. Group 5: Status and Importing - After confirming the purpose of the export tax declaration forms, the status changes from "pending confirmation" to "confirmed," and details can be viewed [24]. - Taxpayers can download templates for batch importing unbilled income declaration forms [27]. Group 6: Revocation - If there is an error in the status of the declaration forms, taxpayers can use the batch revocation feature to change the status back to "pending confirmation" [33].