欢迎扫描下方二维码关注： 申税小微 免抵退税办法下，进项税额仍可抵扣 增值税免抵退税、免退税办法两种退税办法的进项税额抵扣机制有所不同。 其中，在免抵退税办法下，生产企业所取得的增值税进项税额直接抵减增值税应纳税额， 在发生出口转内销时，不需要 对进项税额的抵扣用途进行单独处理。 出口转内销， 是指因受多种因素影响，本应出口或者已经出口境外的产品改变销售途径， 由国际市 场转向国内市场， 通过转内销的方式获得商 品出 售的新渠道。 出口转内销， 如何申报增值税？ 增值税进销项 应该如何处理？跟我一起往下看吧！ 情形1 情形2 免退税办法下，进货凭证可转为抵扣用途 与免抵退税办法相比，免退税办法的退税计算更直接，进项税额的处理仅涉及"退"，即 退还其采购环节已缴纳的增值税 （出口货物所含的进项税额）。 3. 《国家税务总局关于出口货物劳务增值税和消费税有关问题的公告》（国家税务总局公告2013年第65号） 供稿：詹佳瑶 制作：何梦璇 适用免退税办法的外贸企业，国内购进的货物与出口货物相比，物理形态保持一致，数量对应关系清晰， 在出口环节免 税，并退还采购环节的已纳税额，符合出口退税零税率原则。 外贸企业出口业务 ...

Group 1 - JD.com has launched a 200 billion yuan support plan to help foreign trade enterprises transition to the domestic market, thereby stabilizing employment and growth [2] - Nearly 2 million foreign trade products are showcased in JD.com's "Foreign Trade Quality Products" section, covering various categories such as daily necessities, home appliances, 3C digital products, and cosmetics [2] - The company has facilitated over 10,000 merchants to enter substantive negotiation stages, aiding foreign trade enterprises and their employees [2] Group 2 - JD's self-operated model, Jingxi, allows merchants to focus on production while JD handles sales, marketing, logistics, and customer service, addressing the sales and online operation capabilities of export-oriented manufacturers [3] - The goal for Shuguang Toothbrush is to increase domestic sales orders to over 100 million yuan, with e-commerce channels being the primary focus [3] - Jingxi's support has helped stabilize production scales, production cycles, and wage income for factories in regions like Ningbo, Linhai, and Cixi, which have faced reduced foreign trade orders since last year [3] Group 3 - JD.com will continue to subsidize businesses in industrial belts to help them achieve profits and development through quality products, thereby ensuring a better life for more employees [4]

Core Viewpoint - The article emphasizes the resilience of China's foreign trade, highlighting a historical high in import and export values in the first half of the year, with a focus on companies adapting to market changes through domestic sales, AI tools, and exploring new overseas markets [1]. Group 1: Foreign Trade Performance - In the first half of the year, China's total goods trade reached 21.79 trillion yuan, a year-on-year increase of 2.9%, with exports amounting to 13 trillion yuan, growing by 7.2% [1]. - The government aims to stabilize foreign trade and foreign investment while expanding high-level opening-up [1]. Group 2: Company Adaptations in Guangdong - Guangzhou Baby乐 Company has shifted focus from foreign trade to domestic sales, achieving a 20% year-on-year increase in domestic sales in the first half of the year [3]. - The company has leveraged its strong R&D capabilities and modern production facilities to respond quickly to large orders [2]. Group 3: AI Utilization in Zhejiang - In Yiwu, AI tools have been integrated into various business processes, enhancing customer engagement and product design efficiency [5][6]. - The AI platform supports 116 languages and has been used over 10 billion times, resulting in a 20% increase in orders for deep users [7]. Group 4: Market Expansion in Henan - Henan Longxin Motorcycle Company has successfully entered Southeast Asian markets, achieving a 101.6% year-on-year increase in export value [9]. - The company has navigated new technical standards and certification requirements with the help of customs authorities, facilitating access to new markets [10].

Core Viewpoint - The article emphasizes the resilience of China's foreign trade, highlighting a 2.9% year-on-year growth in goods trade in the first half of the year, with exports reaching 13 trillion yuan, a 7.2% increase [1] Group 1: Guangdong Baby Products Company - The company has shifted from export to domestic sales, achieving a 20% year-on-year increase in domestic sales in the first half of the year [3] - The company has a strong R&D capability and modern production facilities, leveraging the Pearl River Delta supply chain advantages to respond quickly to large orders [2] - The company faced challenges from U.S. tariffs but has successfully established partnerships with domestic retailers [2][3] Group 2: Zhejiang Bathroom Products Company - The company utilizes AI tools for real-time translation and market analysis, enhancing customer engagement and order acquisition [5][7] - AI has significantly reduced product design time, allowing the company to produce multiple designs in a single day [6] - The company has opened 68 brand stores globally, with AI contributing to a 20% increase in orders for deep users of AI tools [7] Group 3: Henan Motorcycle Manufacturing Company - The company has expanded its market focus to Southeast Asia, responding to increasing demand for electric vehicles [8] - It has successfully navigated new market challenges by adapting to local technical standards and obtaining necessary certifications [9][10] - The company reported a 101.6% year-on-year increase in export value, benefiting from RCEP tariff reductions [10]

全球经贸摩擦的大背景下，出海企业如同置身风暴中心。但他们劈波斩浪的步伐从未停滞：珠三角办公 室里，外贸总监对着世界地图重新标注航线；长三角厂房中，工人为转内销调整产品规模；北京写字楼 里，一份联合国采购清单被反复圈画……中国企业正根据市场风浪，及时调准航向，驶向自己的精彩。 突围 江苏恒力化纤股份有限公司智能工厂里，一卷卷工业丝"排着队"等待被装箱运往东南亚。外贸总监沈晓 丽的手机屏幕上，弹出越南客户的最新订单："东南亚地区是全球纺织业转移的核心区，但没有形成完 整的配套产业链，上游原料有很大缺口，是我们近年来主要发力的市场。" 恒力化纤工业丝年产能高达80万吨，要求销路必须稳定可靠。早些年，公司的出口方向以欧美日韩为 主，不乏一口气签下数百万美元订单的客户。随着贸易壁垒的增加，一些客户提出暂停合作。 与个别公司的分袂虽不至于动摇根本，但也倒逼恒力化纤重新审视全球市场布局。"仔细研究发现，机 会其实很多。"沈晓丽细数：东南亚有产业链转移与政策红利；非洲市场需求量大，用工成本低；中东 工业用电、天然气成本都低，还能辐射周边…… 新市场的大门并非一叩就开。当采购商捏着样品摇头言贵时，沈晓丽被戳中痛点：新市场要的是 ...

Group 1: Export Performance - Liaoning's total export value reached a historical high of 199.26 billion yuan in the first half of the year, with a year-on-year growth of 13.4%, exceeding the national average by 6.2 percentage points [1] - The province's tax authorities have optimized export tax rebate services and strengthened compliance guidance to support export enterprises [1] Group 2: Transition from Export to Domestic Sales - The tax system in Liaoning has introduced measures such as "Export Transition Tax Policy Guidance" to assist foreign trade enterprises in transitioning their products from export to domestic sales [1] - Companies like Dandong Zhengrun Food Co., Ltd. received timely support from tax experts to adjust their reporting data and ensure compliance during the transition [1] Group 3: Market Expansion and Innovation - Companies are actively expanding into both domestic and international markets, with Liaoning Hand Technology Co., Ltd. reporting a 17% year-on-year increase in orders for the first quarter of 2025 [2] - Liaoning WoDe Pharmaceutical Co., Ltd. has seen a surge in orders from Germany and South Korea, indicating strong demand for its products [4] Group 4: Tax Support and Compliance - The tax authorities have established a service mechanism to address the needs of enterprises transitioning from export to domestic sales, ensuring compliance and risk management [3] - Tax departments are providing tailored services, including policy updates and compliance guidance, to enhance the competitiveness of export enterprises [4][5] Group 5: Future Outlook - The tax system in Liaoning plans to continue focusing on the tax needs of export enterprises, promoting compliance and risk mitigation to support high-quality local economic development [6]

Core Viewpoint - The article highlights JD's "200 billion export-to-domestic sales support plan" as a significant initiative to assist foreign trade enterprises in navigating challenges posed by the global trade environment, emphasizing the company's social responsibility and commitment to domestic market expansion [1][4]. Group 1: JD's Export-to-Domestic Sales Plan - JD's plan aims to alleviate the inventory crisis faced by foreign trade companies by providing a green channel for them to enter the domestic market, thus helping them overcome difficulties [3][4]. - The plan has been recognized as a vital measure to support foreign trade enterprises, particularly in light of the ongoing pressures in international trade [4][12]. Group 2: Success Stories of Participating Companies - Linyi Xingye Ceramics, which relies heavily on exports, successfully transitioned to domestic sales through JD's platform, achieving sales of over 200,000 units in four months, with a 60% month-on-month growth [7]. - Shandong Hongtai Paper and Plastic, previously focused on exports, managed to sell over 25 million paper cups domestically, significantly alleviating their inventory issues and ensuring job security for their workers [9]. Group 3: JD's Strategic Initiatives - JD has established the first "Factory Goods Selection Center" in Yiwu, showcasing over 5,000 selected factory goods to reach nearly 300 million consumers, further promoting the export-to-domestic sales initiative [13]. - The company plans to continue expanding its presence in over 100 industrial belts, enhancing its support for domestic consumption and economic growth [15]. Group 4: Broader Economic Implications - The article emphasizes the importance of domestic demand as a key driver of economic growth, particularly in the face of complex external challenges, and calls for more e-commerce companies like JD to take on significant roles in this effort [15].

Core Viewpoint - The article discusses the increasing trend of "export to domestic sales" as a strategic response to the challenges posed by unilateralism and protectionism in global trade, particularly due to U.S. tariff policies. This approach aims to enhance the resilience of foreign trade enterprises by integrating domestic and foreign trade operations [1][2][3]. Group 1: Export to Domestic Sales - "Export to domestic sales" refers to the practice of selling foreign trade products in the domestic market, representing a form of integrated development of domestic and foreign trade [1][2]. - This strategy is seen as a pragmatic measure to cope with tariff impacts and reduce operational risks for enterprises, while also being a continuation of past strategic choices [3][4]. - The Chinese market's purchasing power parity is significantly higher than that of the U.S., with retail sales of consumer goods being 1.6 times that of the U.S., providing a vast space for enterprises to switch and integrate resources between domestic and foreign markets [3][4]. Group 2: Policy Support and Initiatives - The Chinese government has initiated various policies to promote the integration of domestic and foreign trade, including pilot programs in select regions to develop replicable models [2][5]. - The "Export Quality Products China Tour" initiative has been launched to facilitate the connection between domestic and foreign trade channels, with over 225 events held and a transaction volume of 24.8 billion yuan as of June 24 [6]. - The government aims to enhance policy precision and support in areas such as market channels, domestic consumption, and financial services to lower the costs for foreign trade enterprises entering the domestic market [5][6]. Group 3: Challenges and Barriers - Despite the consensus on supporting export to domestic sales, there are significant barriers such as discrepancies in technical standards, quality requirements, and certification processes that hinder foreign trade enterprises from accessing the domestic market [4][5]. - Many foreign trade enterprises lack domestic sales experience and face challenges in brand recognition and marketing, which complicates their efforts to penetrate the domestic market [4][5]. - The establishment of domestic sales channels is time-consuming and costly, with high entry fees for supermarkets, platforms, and trade shows posing additional challenges for foreign trade enterprises [4][5].

Core Insights - The article discusses the impact of the U.S.-Vietnam trade agreement and the broader implications of U.S.-China trade tensions on Chinese exporters and their strategies in response to tariffs and market changes [1][14]. Group 1: Trade Policy and Its Effects - The U.S. has imposed a 20% tariff on goods imported from Vietnam, with a 40% tariff on goods that are transshipped through Vietnam from other countries [1]. - Since the onset of U.S.-China trade tensions in 2018, the global trade landscape has been significantly altered, with Chinese exporters facing direct consequences [1][14]. Group 2: Export Price Dynamics - Despite increased tariffs, Chinese exporters have not significantly lowered prices; instead, they have reduced export volumes, indicating a rigid pricing strategy [2][3]. - Over 70% of surveyed exporters reported that their profit margins are too thin to absorb additional price cuts, with many unable to adjust prices due to contractual obligations [2][3]. Group 3: Challenges in Exporting - The low profit margins in the export industry, typically between 3%-5%, limit the ability of companies to absorb tariff costs through price reductions [3]. - Many exporters find it difficult to pivot to domestic sales due to the need for extensive market development and differing standards between domestic and international markets [3][4]. Group 4: Market Reallocation and New Opportunities - Some Chinese exporters are attempting to shift their focus to the EU market, which has shown a slight increase in imports from China as U.S. tariffs rise [4]. - However, the overall decline in exports to the U.S. has not been fully compensated by gains in other markets, leading to a net decrease in total exports [4]. Group 5: Investment in Vietnam - Chinese companies are increasingly investing in Vietnam as a strategic response to trade tensions, with Vietnam emerging as a key hub for manufacturing and assembly [6][7]. - The integration of Chinese enterprises into Vietnam's economy is evident, with many companies establishing production capabilities that go beyond mere transshipment [9][10]. Group 6: Operational Challenges in Vietnam - While Vietnam offers lower labor costs, challenges such as a limited pool of skilled workers and differences in legal and administrative processes pose hurdles for Chinese firms [8][10]. - Most companies are adopting a strategy of maintaining production in China while shifting assembly and processing to Vietnam, rather than fully relocating their operations [8][10]. Group 7: Institutional Strategies - The "exclusion list" mechanism in the U.S. allows companies to apply for tariff exemptions on certain products, providing a buffer against rising costs [11][12]. - However, the complexity and uncertainty of this process limit its effectiveness for long-term planning [12]. Group 8: Future Outlook - The ongoing trade tensions are prompting Chinese companies to diversify their markets and enhance their operational resilience, indicating a shift from traditional export models to more integrated global operations [14][15][16]. - The transformation of Chinese firms into comprehensive global operators is seen as a necessary adaptation to the evolving international trade environment [15][16].

Core Viewpoint - The article discusses the challenges and strategies of foreign trade enterprises in transitioning from export to domestic sales, emphasizing the need for long-term planning and structural adjustments to enhance resilience against risks in the domestic market [1][4]. Group 1: Challenges in Transitioning - Foreign trade enterprises face significant challenges in connecting with domestic sales channels, which include both online and offline platforms, as well as B2B and B2C interactions [1][4]. - The shift from export to domestic sales requires adjustments in supply chain and production models, as domestic orders tend to be smaller and more fragmented compared to large export orders [4][6]. - Companies like Jin Dao Electric and Today Food have experienced inventory buildup due to external factors such as tariffs, prompting them to accelerate their domestic market strategies [2][3]. Group 2: Strategies for Market Entry - Major retail platforms like Yonghui Supermarket and e-commerce giants like JD and Meituan are actively facilitating the entry of foreign trade products into the domestic market through initiatives like "green channels" [1][2][4]. - The "破浪计划" (Breaking Waves Plan) initiated by Baidu aims to assist businesses in quickly listing products on their platforms, thereby enhancing market access for foreign trade enterprises [4]. - Companies are adapting their products to meet domestic consumer preferences, such as modifying flavors and packaging to increase acceptance of products like canned goods [6][7]. Group 3: Long-term Mechanisms - Experts suggest that the transition from export to domestic sales should be viewed as a long-term strategy, requiring top-level design and the establishment of sustainable mechanisms [8][9]. - Recommendations include building platforms for better communication between foreign trade enterprises and domestic retailers, as well as providing financial support and tax incentives to ease the transition [9]. - Companies like Fuling Co. have successfully increased their domestic sales proportion by focusing on long-term market development strategies and diversifying their customer base [8].