欢迎扫描下方二维码关注： 外贸企业申报出口退税 ， 发现 申报的数据有误 ， 这时该如何处理呢？ 面对这种问题， 应区分不同情形进行针对性处理 。 情形一：申报数据 未提交 若未提交申报数据的，可直接在【免退税申报】模块中的"填写明细表"界面进行编辑修改。 具体操作如下： 1.登录电子税务局，进入【我要办税】，选择【出口退税管理】，点击【免退税申报】。 2.点击【④填写明细表】，点击选择对应报表进入页面后，选择有误的数据点击【编辑】进行修改。 情形二：申报数据已提交 但税务机关 尚未核准 若尚未通过出口退（免）税申报审核的，需先报送《企业撤回退（免）税申报申请表》申请撤回，再撤销申报数据，最后 再进行数据修改。 具体操作如下： 1.登录电子税务局，进入【我要办税】，选择【出口退税管理】，点击【企业撤回申报数据申请】。 2.进入【企业撤回申报数据申请】界面，点击【新增】按钮。 3.系统弹出"企业撤回退(免)税申报明细表采集"页面，按要求填写需要撤回的出口退（免）税申报批次信息，包括"撤回原 因"、"申请撤回的原申报业务类型"、"申请撤回的原申报年月"等相关信息，填写无误后点击【保存并新增】按钮。 4.点击进入" ...

Core Viewpoint - The article provides practical guidance for export enterprises on how to handle export tax refund applications, including procedures for changing bank accounts and correcting erroneous data in tax declarations [1][3]. Group 1: Export Tax Refund Application Procedures - Export enterprises can apply for export tax refunds even if the application is submitted after the export has occurred, provided that all necessary documentation is complete [1]. - If a company changes its bank account, it must update the tax authority with the new bank account information to ensure accurate processing of tax refunds [1]. - In cases where the export declaration data is incorrect, companies have several options to rectify the situation depending on the status of their application [3]. Group 2: Handling Export Declaration Issues - For exported goods that consist of multiple components but need to be declared under a single product name, companies must report the relationship between different product names and measurement units to the tax authority for confirmation before applying for tax refunds [3]. - If the export declaration data has not been formally submitted, companies can cancel the submission and regenerate the data through the new electronic tax bureau [3]. - If the data has been submitted but not yet approved, companies can withdraw the application using the appropriate forms [3]. Group 3: Tax Credit Management - Companies with unutilized VAT credits or other specific conditions can still maintain their A-level tax credit rating despite having zero VAT payable for consecutive months [9]. - A-level rated companies enjoy various benefits, including higher market credibility and priority in tax refund processing [9].

Core Viewpoint - The article discusses the implications of tax credit management and the benefits of maintaining a high tax credit rating for businesses, particularly focusing on the A-level rating and its associated advantages [8]. Group 1: Tax Credit Management - Businesses with unutilized VAT credits or additional deductions that result in zero VAT payable for three consecutive months or a cumulative six months will not be affected in their A-level rating assessment [8]. - Companies with a B-level tax credit score of 90 or above can apply for a re-evaluation to achieve an A-level rating, even if they have a "zero declaration" due to unutilized credits [8]. Group 2: Benefits of A-Level Rating - A-level rated companies enjoy high market credibility as they are publicly announced, which enhances their reputation [8]. - A-level companies can request invoices as needed and will see an increase in their score by one point in the following year, with continuous A ratings allowing for further accumulation of points [8]. - Companies maintaining an A rating for three consecutive years can access a green channel for tax handling, and A-level export enterprises are prioritized for export tax refunds [8]. Group 3: Tax Incentives - The ability to apply for VAT credit refunds and immediate tax incentives is not restricted by the tax credit rating level [9].

Core Points - The new tax credit management measures will include social insurance fees and non-tax revenues, impacting over 10 trillion yuan in income, aimed at enhancing corporate tax compliance and integrity [1][2] - The new measures will take effect on July 1, 2025, and will provide a more comprehensive evaluation of corporate credit status by incorporating timely reporting and payment of taxes and fees [1][2] - The evaluation system will maintain the existing credit levels (A, B, M, C, D) while optimizing scoring rules and increasing the flexibility for credit repair [3][4] Summary by Sections Tax Credit Management Measures - The State Taxation Administration has released the "Tax Payment Credit Management Measures," which will now include social insurance fees and non-tax revenues in the credit evaluation [1][2] - The total expected income from social insurance and non-tax revenues for 2024 is approximately 163.68 billion yuan, nearly equal to the national tax revenue [1] Corporate Responsibility and Compliance - The integration of social insurance fee payments into the credit evaluation is expected to enhance corporate social responsibility and compliance, promoting high-quality economic development [2] - The measures aim to create a unified credit evaluation system for taxes and social insurance, improving the scientific and standardized management of tax payment credit [2] Credit Evaluation Levels - The credit levels will remain the same, with A being the highest and D the lowest, based on annual evaluation scores [3] - Companies with good credit ratings (A, B) will benefit from incentives such as easier access to tax refunds and financing opportunities [3] Flexibility and Credit Repair - The new measures will allow for more leniency in credit scoring, particularly for social insurance fee payments, and will enhance the mechanisms for credit repair [4][5] - Companies can correct any credit-damaging behaviors within three days to fully restore their scores, and the repair standards have been adjusted to encourage timely corrections [5] Implementation and Future Outlook - The tax authorities will implement the new measures through extensive outreach and support services, with the first evaluation results expected in April 2026 [6] - The number of trustworthy taxpayers is projected to increase, with 41.27 million compliant taxpayers reported in 2024, marking a significant rise from the previous year [6]