对外承包工程出口货物出口退税相关操作规范及税收筹划中铁第X勘察设计院集团财务处2013年9月16日目录一.出口退税相关概念界定..............................................................................................................31.1对外承包工程出口货物.....................................................................................................31.2对企业资格要求：.............................................................................................................31.3出口退税范围.....................................................................................................................31.4出口退税条件.....................................................................................................................4二.出口退税方式的选择？..............................................................................................................42.1生产企业办理“免、抵、退”税方式.................................................................................42.2外贸企业办理先征后退方式.............................................................................................4三.财务核算与具体计算举例..........................................................................................................5四.退税流程......................................................................................................................................64.1基本操作流程.....................................................................................................................64.2时间限制要求.....................................................................................................................74.3出口退税工作注意事项.....................................................................................................84.4货物发运方式的选择.........................................................................................................8五.注意事项......................................................................................................................................95.1及时掌握出口退税的政策变化.........................................................................................95.2注意出口不退税视同内销的相关规定，以免导致额外缴纳增值税.............................95.3避免从小规模纳税人购进物资.........................................................................................95.4注意出口报关商品编码归类的处理，减少退税损失.....................................................9六.税收筹划....................................................................................................................................106.1要对税收筹划进行正确定位.........................................................................................106.2要强调事前筹划原则.......................................................................................................106.4做好退税基础性工作.......................................................................................................116.5合理分割报关单...............................................................................................................116.6做好货物发运后的退税凭证整理工作...........................................................................12附件：关于对外承包工程项目项下出口设备材料的工作规程..................................
