温识博报 出研资块如 增操掉 1039非万 8 1 1039不是"免税天堂"，是"核定征收"的严格通道。1039允许无票货物合规出口，但绝非省税工具。它适用于符合条件的个体商户小批量货物，且需在认定地 海关报关。大型企业或高价值货物为避税而"化整为零"伪报1039，或异地报关，这实质是骗取国家出口退税/逃避应税义务。 出口退税是"权利"更是"责任"，申报不实即构成骗税。申请退税时，必须保证单证（报关单、增值税发票、收汇水单）真实、齐全且信息一致。使用虚开增 值税发票、高报价格、以次充好等方式骗取退税，是刑事犯罪。 视同内销 "视同内销" 忽视 9 等于主动引爆税务风 "买单出口"切断税务链条，等于自毁合规根基。将货物交由第三方以其名义出口（买单），导致本企业的出口数据、资金流水与报关信息完全脱离。风险① 无法享受合法的出口退税；② 无法向税务部门证明业务的真实性，面临补缴增值税的风险；③ 一旦涉诉或稽查，无法自证货物来源与归属。 税务合规不止于报关单，资金回流方式决定最终性质。即使报关环节合规，若境外销售收入通过地下钱庄、个人账户分拆等非正规渠道回流。涉嫌① 构成 偷逃企业所得税和个人所得税；② 涉嫌洗钱；③ ...

欢迎扫描下方二维码关注： 应当在合同约定收汇日期前完成收汇。 (二) 出口退（免）税管理类别为四类的纳税 人,在申报出口退(免)税时,应当向税 务机关报送收汇材料。 纳税人在退(免)税申报期 截止之日后申报出口货物退 (免)税的,应当在申报退 ( 免 ) 税时报送收汇材料。 纳税人被税务机关发现收汇材料为虚假 或冒用的,应自税务机关出具书面通知之 日起24个月内,在申报出口退（免）税时 报送收汇材料。 温馨提示 除上述情形外,纳税人申报出口退 ( 免 ) 税 时, 无 需 报送收汇材料, 留存举 证材料备查即可。税务机关按规定需要查 验收汇情况的,纳税人应当按照税务机关 要求报送收汇材料。 (三) 纳税人申报退（免）税的出口货物,具 有下列情形之一: 1 因出口合同约定全部收汇最终日期在退 (免)税申报期截止之日后的,未在合同 约定收汇日期前完成收汇； 2 未在规定期限内收汇,且不符合视同收 汇规定; € 未按本条规定留存收汇材料。 税务机关未办理出口退(免)税的 不得办理出口退（ 免 ）税 - - I 已办理出口退( 免 ) 税的 | 应在发生相关情形的次月用负数申报冲减 原退(免)税申报数据,当期退(免) ...

欢迎扫描下方二维码关注： 申税小微，我们上月出口的一批设备中，有部分零部件是向供应商采购后直接出口的。在办理退税时需 要区分"自产"和" 视同自产 "，这两者的区别是什么呢？ 对于生产企业来说，准确区分自产货物、视同自产货物及非自产货物至关重要，这直接关系到企业 能否 适用出口退税政策以及具体的退税待遇。具体情况跟申税小微一起来了解一下吧~ 免抵退税办法的政策依据 根据现行税收政策，生产企业出口自产货物、视同自产货物及对外提供加工修理修配劳务，以及 列名生产企业 出口非自 产货物，可适用免抵退税办法： 免征增值税 ，相应的进项税额抵减应纳增值税额（不包括适用增值税即征即退、先征后退政 策的应纳增值税额），未抵减完的部分予以退还。 "视同自产"货物的具体范围 第一类：符合特定条件的外购货物 持续经营以来从未发生骗取出口退税、虚开增值税专用发票或农产品收购发票、接受虚开增值税专用发票（善意取得虚 开增值税专用发票除外）行为且同时符合下列条件的生产企业出口的外购货物，可视同自产货物适用增值税退（免）税政 策： 第二类：其他视同自产情形 持续经营以来从未发生骗取出口退税、虚开增值税专用发票或农产品收购发票、接受虚开增 ...

欢迎扫描下方二维码关注： 载止之日后申报出口货物退 ( 免 ) 税 的, 应 当 在 申 报 退 ( 免 ) 税时报送收汇材料。 纳税人被税务机关发现收汇材料为虚假 或冒用的,应自税务机关出具书面通知之 日起24个月内,在申报出口退(免)税时 报送收汇材料。 温馨提示 除 上 述 情 形 外, 纳 税 人 申 报 出 口 退 (免)税时,无需报送收汇材料,留存举 证材料备查即可。税务机关按规定需要查 验收汇情况的,纳税人应当按照税务机关 要求报送收汇材料。 (三) 纳税人申报退（免）税的出口货物,具 有下列情形之一： 1 因出口合同约定全部收汇最终日期在退 （免）税申报期截止之日后的,未在合同 约定收汇日期前完成收汇； 税务机关未办理出口退(免)税的 > 不得办理出口退(免 ) 税 已办理出口退（免）税的 应在发生相关情形的次月用负数申报冲减 原退（免）税申报数据,当期退(免）税 额不足冲减的，应补缴差额部分的税款 纳税人在《国家税务总局关于进一步便 利出口退税办理 促进外贸平稳发展有关事 项的公告》（国家税务总局公告2022年第 9号）施行前已发生上述情形但尚未处理 的出口货物,应当按照本项规定进行处 理; ...

Core Viewpoint - Qingyue Technology is under investigation by the China Securities Regulatory Commission for suspected financial data inflation in periodic reports, leading to significant stock price fluctuations [1][2]. Financial Performance - Before its IPO, Qingyue Technology showed steady revenue growth, with a revenue increase from 14.33% in 2020 to 50.4% in 2022. However, post-IPO, the revenue growth plummeted by 36.69% in 2023, marking the first loss in its history [2][3]. - The company's total revenue for 2023 is projected at 4.76 billion, a 13.64% decrease year-on-year, with a net loss of approximately 433.5 million [21][22]. Dependency on Han Shuo Technology - Post-IPO, Qingyue Technology became heavily reliant on Han Shuo Technology, with sales to Han Shuo increasing from 13.22% of total revenue in 2020 to 70.13% in 2022, followed by a decline in 2023 [4][6]. - Sales figures to Han Shuo from 2020 to 2024 were 0.66 billion, 2.58 billion, 7.12 billion, 4.64 billion, and 4.64 billion, respectively, indicating significant volatility [4]. Gross Margin Issues - The company's gross margin has seen drastic fluctuations, dropping from around 30% pre-IPO to as low as 3% post-IPO, with a slight recovery to 7.59% [6][7]. - The electronic paper module segment reported a gross margin of -7.25%, primarily linked to sales to Han Shuo Technology [7]. Tax Audit and Business Authenticity - Qingyue Technology's export trade business is under scrutiny due to a tax audit, questioning the authenticity of its operations. The audit covers the period from November 2020 to November 2023 [9][11]. - The company has received nearly 100 million in tax refunds during 2021 and 2022, coinciding with the peak sales growth to Han Shuo [11][13]. Stock Buyback Plan - In response to the investigation and stock price decline, the company's chairman proposed a share buyback plan amounting to 10 million to 20 million, citing confidence in the company's long-term value [19][22]. - The buyback comes as the lock-up period for major shareholders is nearing its end, raising concerns about potential stock dilution [22].

第138届中国进出口商品交易会（广交会）第二期于10月23日至27日在广州琶洲国际会展中心举办，聚焦"品质家居"主题，展览面积51.5万平方米，参展企 业超1万家，包括优质企业近3000家。在这场中外贸易的交流盛会背后，一系列精准税收服务正为外贸企业注入源源活水。在广州越秀，出口退税提速、智 慧税务赋能等举措，共同助力起穗企外贸高质量发展的新优势。 广交会展馆内设立广州市第三个离境退税"即买即退"集中退付点。通讯员供图 创立于1956年的广州轻出集团是新中国最早的专业外贸企业之一。如今，其业务已形成覆盖进出口及内贸的多元化布局，产品远销全球百余个国家和地区， 年出口额约2亿美元。依托广交会平台，企业持续深化东南亚市场布局，近几届连续与印尼、菲律宾、马来西亚等国的重要客户达成战略合作。 对于广州轻出集团这类一类出口企业和海关AEO高级认证企业，税务部门开辟的"税关联动"绿色通道成效显著，出口退税平均办理时间压缩至3个工作日 内。"现金流是企业的生命线，"张建新强调，快速退税不仅减少了融资需求、节约了财务成本，更增强了企业应对市场波动的能力。在国际竞标中，"3日退 税"与AEO认证形成了有力的信用背书，助力企业构 ...

Core Viewpoint - The article provides a detailed guide on how to navigate the electronic tax bureau's online platform for businesses, specifically focusing on the process of handling invoice-related tasks and export tax refunds. Group 1: Accessing the Electronic Tax Bureau - Businesses must log in to the electronic tax bureau's website using their corporate identity [4] - After logging in, users can access the "Invoice Business" section through the "Hot Services" menu or by navigating through "Tax Services" [5] Group 2: Invoice Processing Steps - Once in the "Invoice Business" section, users should select "Invoice Selection Confirmation" under the "Invoice Business Processing" module [7] - In the "Invoice Selection Confirmation" interface, users need to choose "Export Tax Refund Selection" [8] - The system will then prompt users to select the type of certificate as "Invoice" and input relevant query conditions before clicking "Query" to select the VAT invoices for declaration [9] Group 3: Finalizing the Invoice Selection - After submitting the selection, the system will display a confirmation prompt for the number of invoices and total amount, which must be verified before proceeding [11] - Users must then confirm the purpose of the selected invoices in the "Purpose Confirmation" interface to complete the process [12]

Core Viewpoint - The article discusses the benefits and processes of export tax refunds for foreign trade enterprises, highlighting the financial advantages and the efficiency of the refund process. Group 1: Export Tax Refund Process - Foreign trade enterprises can apply for export tax refunds based on their sales and tax rates, with an example showing a refund calculation of 9.1 million yuan for a 1 million yuan export [4][5]. - The export tax refund rate is set at 13%, which is applicable to the exported goods [4]. - The process for applying for export tax refunds can be conveniently handled through the electronic tax bureau [6]. Group 2: Financial Impact - The company received an export tax refund of 91,000 yuan, which was faster than expected, alleviating financial pressure and allowing for plans to expand trade scale [7]. - The article emphasizes that export business not only generates profit but also provides opportunities for tax refunds, enhancing overall financial performance [5]. Group 3: Additional Information - The article includes various queries related to export tax refund processes, such as how to check refund rates, the申报流程 (declaration process), and handling errors in申报 (declaration) [8].

Group 1 - The core viewpoint is that while export tax rebates are not inherently complex, the management of details is crucial for success [1][2] - Export tax rebate processes involve multiple steps including customs declaration, verification of receipts, and submission of applications to tax authorities [4] - Companies that focus on detail management, such as creating a document verification checklist, can significantly improve their rebate success rates [2][3] Group 2 - Common issues leading to rebate rejection include discrepancies between invoice and customs declaration amounts, late submissions, and incorrect HS codes [4] - Timely submission of rebate applications is critical, as late submissions typically have no remedy [4] - The export tax rebate process is interconnected with sales, logistics, and customs, emphasizing the need for comprehensive oversight [2]

Core Viewpoint - Chery Automobile officially listed on the Hong Kong Stock Exchange, opening with an increase of 11.22% at HKD 34.2, marking a significant step in its internationalization journey [1] Group 1: Company Overview - Chery Automobile designs, develops, manufactures, and sells a diverse and expanding range of passenger vehicles, including both fuel and new energy vehicles, under five brands: Chery, Jetour, Exeed, iCAR, and Zhijie [1] - According to Frost & Sullivan, Chery is the second-largest independent passenger car brand in China and the 11th largest globally, with a projected annual growth rate of 49.4% in passenger car sales for 2024, the highest among the top 20 global passenger car companies [1] Group 2: Market Position and Achievements - In 2023, Chery achieved four significant milestones: leading in Chinese automobile exports, holding the highest market share in SUVs, ranking first in global growth among Fortune Global 500 companies, and being recognized for quality among independent brands [1] - Since 2003, Chery has maintained its position as the top exporter of independent passenger car brands in China for 22 consecutive years, highlighting its ongoing global expansion advantages [1] Group 3: IPO Details - The IPO attracted 13 cornerstone investors, including well-known institutions, upstream and downstream enterprises, and local governments, with total subscriptions amounting to USD 587 million (approximately HKD 45.73 billion) [2] - Notable subscriptions include JSC's investment of HKD 1.48 billion, Hillhouse Capital's USD 60 million, and Shanghai Jinglin's USD 55 million, among others [2] Group 4: Stock Performance - On its first trading day, Chery's stock reached a high of HKD 34.2, with a trading volume of 20.41 million shares and a total transaction value of HKD 678 million [3] - The company's market capitalization stood at HKD 197.24 billion, with a price-to-earnings ratio of 12.80 and a price-to-book ratio of 6.804 [3]