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].

欢迎扫描下方二维码关注: 近年来,受国际贸易环境变化及国内消 费升级的双重驱动,支持出口受阻产品转向 国内市场销售成为帮扶外贸 企业纾困转型的举措之一。 出口转内销转型过程中如何 进行规范税务操作,有哪些 注意事项,我们一起来看- 看吧。 、适用企业与常见适用情形 外贸企业发生原记入出口库存账的出口 货物转内销或视同内销货物征税的，以及已 申报退（免）税的出口货物发生退运并转内 销的，外贸企业应于发生内销或视同内销货 物的当月向主管税务机关申请开具电子版 《出口货物转内销证明》，并在取得出口货 物转内销证明的下一个增值税纳税申报期内 申报纳税时,以此作为进项税额的抵扣凭证 使用。 纳税人需向主管税务机关提交以下资料: ◆ 05 主管税务机关要求报送的其他资料。 (二) 系统操作指引 通过电子税务局或出口退税审核系统完成 以下步骤: 01 ظ埠哥 7 ◆ 01《出口货物转内销证明申报表》及电 子申报数据。 ◆ 02 增值税专用发票(抵扣联)复印件、海 关进口增值税专用缴款书复印件等。 03 内销货物发票（记账联）原件及复印 件（外贸企业出口转内销时提供）。 04 计提销项税的记账凭证复印件(外贸企 业出口视同内 ...