一般贸易出口退税申报流程.doc

一般贸易出口退税申报流程一、生产企业收齐单证情况统计表填写，得到当月的免抵退税额，以及因收齐单证需调整的外销收入和进项转出税额。二、收集本月出口发票清单，填写生产企业出口发票清单，得到当月小计。将生产企业收齐单证情况统计表需调整的外销收入和进项转出税额填入本表对应栏次，得到当月最终外销收入和进项转出税额。三、进行电子申报处理，进行预申报，收到预反馈信息后生成正明细数据，打印各类明细申报表。四、核对要点：1、生产企业收齐单证情况统计表需调整的外销收入和进项转出税额应与生产企业出口货物当期单证齐全并且信息齐全明细表合计栏中对应栏次一致。如果有不一致情况，找出问题并解决；如果有1分钱的误差情况，这是由于四舍五入造成的，以生产企业出口货物当期单证齐全并且信息齐全明细表合计栏为准修订生产企业收齐单证情况统计表。2、生产企业出口发票清单本月合计栏的外销收入和进项转出税额应与生产企业出口货物免抵退税申报明细表合计栏中对应栏次一致。五、核对无误后以此数据为基准，1、进行帐务处理（外销帐、进项转出税额帐）2、填制各种增值税报表。A、进项转出税额填入增值税纳税申报表附列资料（表二）18栏；B、将增值税纳税申报表附列资料（表二）13栏本期进项转出合计填入增值税纳税申报表14栏C、将外销收入人民币填入增值税纳税申报表7栏D、将上月审批免抵退税中的退税额填入增值税纳税申报表15栏六、进行增值税其他会计业务帐务处理，产出增值税纳税申报表。七、将增值税纳税申报表上数据录入出口退税申报软件，检查软件自动生成的应纳税额或期末留抵是否与纸制报表一致。八、在数据全部一致情况下，打印汇总表，填写资料目录、纳税人出口业务基本情况表进行增值税纳税申报和免抵退正式申报。一、先到税收管理员处进行初步审核，由税收管理员核实无误后在纳税人出口业务基本情况表上签字并报单位负责人签字盖章后留存一份、返出口企业一份、免抵退申报资料中留两份。二、再到办税服务厅进行增值税纳税申报，窗口人员在两份增值税增值税纳税申报表上签字盖章。三、再到综合业务股接单初审岗进行免抵退申报。接单初审岗审核无误、资料齐全情况下打印接单回执一式两份，与出口企业办税人员签字后返企业一份。连云港市金囤农化有限公司位于连云港市化工产业园区内，东濒黄海，南临灌河，北依新沂河，西接沿海高速公路，水陆交通便捷。公司的前身是1969年创办的江苏省国营靖江农药厂，2003 年改制为靖江市金囤农化有限公司，是我国最早的光气和农药双定点生产企业。2009年6月份被江苏亚邦化工集团整体收购，成为亚邦集团旗下的子公司。至2007年底，公司搬迁的有关手续，经国家和省、市有关部门已办结束，欢迎有关农药生产企业和光气需求企业前来加盟或合作。 公司注册资本8000万元，一期工程总投资6000万元，占地250000平方米。公司员工380人，其中中高级技术人员占25%。公司以人才为本，依靠科技不断调整产品结构，围绕光气产品资源优势，已形成了杀菌类、杀虫类、除草类、植物生长调节类四大农药系列并举，原药与成药制剂加工并举，农药与其它化工产品并举的多系列多品种产品结构。公司拥有先进农药生产装置 , 先进的生产工艺和完善的生产监控、检测手段。公司拥有光气 20000吨/年，噁草酮原药500吨/年， 2，4-滴酸原药5000吨/年，多菌灵原药5000吨/年，噻嗪酮原药2000吨/年，抑芽丹原药1000吨/年，另有化工产品2，6-二氯甲苯3000吨/年，N-氯化物3000吨/年，碳酸二苯酯2000吨/年等产品的生产能力。多菌灵产品曾荣获江苏省优质产品称号、中国国际农业博览会名牌产品称号；主打产品噁草酮以其优良的品质独领市场风骚。公司坚持以 “优质的产品，优惠的价格，优良的服务”为营销理念，产品远销东南亚、西欧、美洲等地。公司以科技为先导，以质量为主线，以管理为依托，以效益为中心，立足农药为主业，做大做强农药产业为经营宗旨。力争开发高科技产品，进一步满足市场需求。Lianyungang Jindun Agrochemical Co., Ltd. is located in the chemical industry park of Lianyungang city. With the Yellow Sea to the east, Guanhe River to the south, Xinyi River to the north and Yanhai Expressway to the west. The company enjoys convenient water and land transport. Its forebody, namely the former State-owned Jiangsu Jingjiang Pesticide Factory founded in 1969, was strypped-down into Jingjiang Jindun Agrochemical Co.,Ltd. in 2003, which is the earliest state appointed phosgene and pesticides manufacturer in China. The company was purchased by Jiangsu Yabang Chemical Group in June, 2009 and became the subsidiary of Yabang Group.By the end of 2007, all the procedures about our moved were approved by the governments of city and province already. At present, we sincerely welcome pesticide manufacturers and phosgene-consuming enterprises to be our agents or business partners. The company owns 80 million yuan for register capital and covers an area of 250,000 square meters. Total investment for the first period project is 60 million yuan. The company has 380 employees including 25 percent of senior technicians. The company owns talent oriented and constantly adjusts product structure by technology and encloses phosgene product resource advantages to form four pesticide series, material and drug preparation processing and multi-series and multi-variety product structures. The company owns advanced pesticide production equipments, advanced production technics and full production supervision and test method. The annual output is 20,000 tons for phosgene, 500 tons for oxadiazon, 5,000 tons and others. Carbendazim obtained calls of Jiangsu Provincial Better Quality Product and China International Agriculture Expo Famous Brand Product. Oxadiazon-our main product occupies leading markets by good quality. Keeping to the marketing idea of quality products, favorable prices and excellent services, we have sold our proudcts to the Southeast Asia, the West Europe and the America ect.Upholding the operation tenet of sci-tech led, quality-based, managment-depended, benifits-centered and agriculture-established, we will develop more hi-tech products to better meet the customers needs.噁草酮原药化学名称：5-特丁基-3-(2,4-二氯-5-异丙氧苯基)-啉-2-酮通用名：噁草酮分子式： C15H18O3N2CL2产品标准：Q/321282GDA19-2003性质： 淡黄色粉末状物质用途： 本品为选择性芽前、芽后除草剂，水旱田均能使用，土壤处理，通过杂草、幼芽或幼苗与药剂接触，吸收而起作用。包装： 纸板桶包装，每桶25kg。贮存： 密封阴凉干燥通风处，防止日晒。指标：项 目 名 称指标 恶草酮含量：%95、0水份： %0、5酸度（以H2SO4计）：%0、5我公司为此项产品国际最大生产商:原中国化工部将研制恶草酮农药作为九五重点科技攻关项目，被列为江苏省 双新 ( 新技术、新产品)项目 , 该产品及工艺填补了国内空白 ,我公司现为世界上恶草酮生产能力最大的生产商。占到国际市场份额的75%，产品由于其品质佳颜色上乘的优势，广泛受到国内外客商的欢迎。Oxadiazon technical toxicantChemical name:5-tertbutyl-3-(2,4-dichloro-5-isopropyloxyphenyl-1,3,4-oxadiazoline-2-ketoneGeneral name:OxadiazonMolecular formula: C15H18O3N2CL2Standard:Q/321282GDA19-2003Property: light yellow powderUse: The product is a selective herbicide for premergence and postemergence,it can be used in wet or dry field.It is absorbed in the soil by the weeds,buds and seedlings and kill them.Packing: in cardboard drum,25kg/drumStorage: Keep it in dry and ventilative palce,away from sunlight.Index:ItemIndex Oxadiazon content :%95.0Moisture: %0.5Acidity(in H2SO4):%0.5The world largest manufacturer of oxadiazon:This product and its manufacturing techniques have supplied a gas in China and our company has become the biggest manufaturer of oxadiazon in the world with a 75% international market share.With its excellent quality, this product is well recieved in the world.多菌灵（白色、灰色）化学名称：N-(2-苯胼咪唑基)氨基甲酸甲酯分子式：C9H9N3O2产品标准：GB10501-2000性质：纯品味白色结晶粉末，工业品为浅灰、浅褐色、浅棕色。用途：可防治病害有：小麦赤霉病、水稻稻瘟病、棉花立枯病、炭疽病、枯萎病、油菜菌核病、甘蔗黑斑病、甜菜褐斑病、花生叶斑病、瓜类白粉病、腐烂病、苹果黑斑、梨黑病等。此外，可以在纺织、皮革等工业中作防霉剂。毒性：低毒包装：编织包装，内衬塑料袋，每袋净重25kg。贮藏：干燥通风处，防止潮湿和日晒，不得与食物、种子混放。指标：项目名称指标 多菌灵含量：%98、0干燥减量：%1、0邻苯二胺含量：%0、5酸度（以H2SO4计）%0、5白度（白色多菌灵）：%88工艺水平：获江苏省农药生产技术进步奖，在1999中国国际农业博览会上获得名牌产品称号，我公司的生产工艺独特、分析先进，技术指标达到出口欧洲国家标准，产品的平均含量在98%以上，白度达88度，DAP、HAP小于3ppm，控制在对此要求最为严格的欧洲国家标准范围之内。Carbendazim(white.grey)Chemical name:N-(benzinmidazoly-2) methyl carbamateMolecular formula:C9H9N3O2Standard:GB10501-2000Property:pure product is white crystal powder, industrial product is light gray or brownUse:It can prevent and cure such diseases as:wheat scab,rice blast,cotton anthracnose,fusarium wilt,sclerotinia rot of rape,sugarcane black spot,beet cercospora leaf spot,leaf spot of peanut,gourdowdery mildew, etc. In addition , it can be used as mildew inhibitor in the textiles or leather industry.Toxicity:low toxicityPacking:in woven