欢迎扫描下方二维码关注： 稳外贸税收政策 出口退（免）税服务便利化举措 持续加快出口退（免）税办理进度 片图 服务对象 符合条件的出口企业 服务措施 在 2021 年正常出口退税平均 7 个工作日办结的基础上，进一步压缩出口退税办理时间，2022 年进一步压缩至 6个工作日内。全面实现 退库无纸化，进一步提高税款退付效率。 2.自 2022 年 6 月 20 日起至 2023 年 6 月 30 日止，税务部门办理一类、二类出口企业正常出口退（免）税的平均时间，压缩在 3 个工 作日内。到期将视外贸发展和实际执行情况，进一步明确办理时间要求。 一类、二类出口企业，是指出口退税管理类别为一类和二类的出口企业。 正常出口退（免）税，是指经税务机关审核，符合现行规定且不存在涉嫌骗税等疑点的出口退（免）税业务。 3.持续确保出口企业正常出口退税平均办理时间在 6 个工作日内，将办理一类、二类出口企业正常出口退（免）税的平均时间压缩在 3 个工作日内政策延续实施至 2024 年底。 政策依据 来源 | 河北税务 责任编辑 | 王威 张那 刘天妮 持续提升出口退（免）税服务水平 稳外贸税收政策 出口退（免）税服务便利化举措 ...

Core Points - The article discusses the importance of the export enterprise management category assessment, which affects the convenience and efficiency of export tax refund applications [1] - It highlights the benefits of being classified as a first-class export enterprise, including expedited tax refund processing and access to various facilitation services [1] Group 1: Benefits of First-Class Export Enterprises - First-class export enterprises can have their export tax refunds processed within 5 working days, provided they meet the necessary conditions [1] - They also enjoy benefits such as a green channel and paperless applications, enhancing operational efficiency [1] - Enterprises with an A-level tax credit rating can receive additional joint incentive measures [1] Group 2: Advancement Criteria - The assessment for export enterprise management categories follows a hierarchical progression from four-class to one-class, with no skipping of levels allowed [2] - Generally, enterprises must first achieve a two-class status before applying for first-class classification [3] Group 3: Application Process - Applications for first-class export enterprise status should be submitted to the tax authority in the month when the tax credit rating is determined [4] - The tax authority is required to complete the assessment within 15 working days after receiving the application [5] Group 4: Required Documentation - Export enterprises must submit specific documents to the tax authority, including reports on production capacity and internal risk control systems [6] - The application process can be initiated through the national electronic tax bureau, following a series of steps to fill out and submit the necessary reports [8][10] Group 5: Result Inquiry - After the tax authority completes the review, enterprises can check the status of their application through the electronic tax bureau [11] - The inquiry process involves filtering by key details such as application time and status [11]

Group 1 - The article discusses the procedures for handling export tax refunds, specifically the distinction between sold and unsold goods during the export process [3][9] - It outlines two scenarios for tax refund applications: one where goods are sold and unsold are separately reported, and another where all goods are reported under the same category [3][9] - The article emphasizes the importance of correctly filling out the tax refund application forms, including the specific codes for different types of tax refund applications [3][9] Group 2 - It clarifies the timeline for tax refund calculations, stating that the calculation period is from the first day of the month following the completion of the export tax refund application to April 30 of the following year [3][9] - The article notes that foreign trade enterprises have the flexibility to process tax refund calculations at any time within the calculation period, not limited to the VAT declaration periods [3][9] - It explains the implications of reduced VAT rates for small-scale taxpayers, indicating that the reduced portion of VAT should not be counted as taxable income for corporate income tax purposes [9][10]

Group 1 - Export goods and services that occurred before the export tax refund (exemption) registration can still apply for tax refunds after the registration is completed [3] - Export enterprises must withdraw their export tax refund (exemption) registration before canceling tax registration [3] - Electronic sales contracts signed with foreign merchants are compliant with the registration document requirements [4] Group 2 - The retention period for export tax refund (exemption) registration documents is five years [4]

欢迎扫描下方二维码关注： 出口企业分哪几种管理类别? 出口企业管理类别分为一类、二类、三类、 四类。 符合条件的一类、二类、三类出口企业可申请 通过无纸化方式办理出口退（免）税申报。 分类管理类别为四类的出口企业,在申报出口退 (免) 税时,应当向税务机关报送收汇材料。 经税务机关审核,符合相关条件的不同类别出口 企业，自受理申报之日起，在下列对应时间内办 结出口退(免)税手续: -类企业: 5个工作日 二类企业: 10个工作日 15个工作日 三类企业: 四类企业: 20个工作日 类出口企业分类管理类别评定 标准是什么? (一) 生产企业应同时符合下列条件: (二)外贸企业应同时符合下列条件: 1 企业的生产能力与上一年度申报出口退(免) 税规模相匹配。 0 近3年（含评定当年,下同）未发生过虚开增 值税专用发票或者其他增值税扣税凭证、骗 取出口退税行为。 3 上一年度的年末净资产大于上一年度该企业已 办理的出口退税额（不含免抵税额）的60%。 2 评定时纳税信用级别为A级或Ｂ级。 G 企业内部建立了较为完善的出口退（免）税风 险控制体系。 01 近3年未发生过虚开增值税专用发票或者其 他增值税扣税凭证、骗取 ...