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].

Core Viewpoint - The article discusses the transition of export-oriented products to domestic sales as a measure to support foreign trade enterprises in coping with challenges posed by changes in the international trade environment and domestic consumption upgrades [1]. Group 1: Applicable Enterprises and Common Situations - Foreign trade enterprises that have exported goods recorded in export inventory and are now transitioning to domestic sales or deemed domestic sales for tax purposes must apply for an electronic "Export Goods Transition to Domestic Sales Certificate" from the tax authority in the month of the domestic sale [2]. - This certificate is necessary for tax declaration in the next VAT filing period, serving as a deduction voucher for input tax [2]. Group 2: Operational Process - **Material Preparation**: Taxpayers need to submit specific documents to the tax authority, including any additional materials required by the authority [3][4]. - **System Operation Guidelines**: The process involves completing the "Export Goods Transition to Domestic Sales Certificate Application Form" and submitting electronic declaration data through the electronic tax bureau or export tax refund review system [5]. - Required documents include copies of VAT special invoices, customs import VAT payment receipts, original and copies of domestic sales invoices, and accounting vouchers for output tax [5]. Group 3: Data Submission and Tracking - After entering the necessary information, taxpayers must perform a data self-check and submit the application, receiving a receipt upon successful submission [6]. - The review status can be tracked through the "Tax Refund Review Progress Inquiry" module, with a typical processing time of five working days [7]. Group 4: Input Tax Deduction Confirmation - Taxpayers must confirm the deduction of input tax within the next VAT filing period after obtaining the certificate [8]. - If the tax authority later finds any discrepancies in the VAT vouchers, the deducted input tax must be reversed [8]. Group 5: Situations Where the Certificate Cannot Be Issued - The article outlines specific circumstances under which the "Export Goods Transition to Domestic Sales Certificate" cannot be issued, although these details are not elaborated in the provided text [9].