《财政部、国家税务总局关于应税服务适用增值税零税率和免税政策的通知》（财税[2011]131号）明确了营业税改征增值税试点地区的单位和个人从2012年1月1日起提供的国际运输服务、向境外单位提供的研发服务和设计服务适用增值税零税率，如果属于适用增值税一般计税方法的，实行免抵退税办法；如果属于适用简易计税方法的，实行免征增值税办法。《国家税务总局关于发布<营业税改征增值税试点地区适用增值税零税率应税服务免抵退税管理办法（暂行）>的公告》（国家税务总局公告2012年第13号）明确了免退税管理的具体办法。但是，营业税改征增值税试点地区适用增值税零税率应税服务（以下简称“应税服务”）免抵退税管理与生产企业出口货物免抵退税管理有着很大的不同。

[The ministry of finance/Total bureau of national tax wu about taxable services applicable value added tax investigation and tax exemption policy notice](Caishui [2011] no. 131)Has been clear about the business tax change VAT pilot areas of the units and individuals from January 1, 2012 to provide international transportation service/To overseas units to provide research services and design services for value added tax investigation,If belong to apply general VAT tax method,To avoid touch drawback tax measures;If belong to a summary of the tax method,The value added tax shall be exempted from the way.[Total bureau of national tax wu about release<Business tax change VAT pilot area for investigation of value added tax taxable services avoid touch drawback tax management measures(interim)>announcement](State administration of taxation announced in 2012 no. 13)Clear the free tax rebate management of specific measures.but,Business tax change VAT pilot area for investigation of value added tax taxable services(Hereinafter referred to as"Taxable services")Avoid touch drawback tax management and production enterprises to export goods avoid touch drawback tax management has a very different.

　　一、出口货物退（免）税认定时限不同

a/Export goods back(free)Tax that different time limit

　　生产企业应当自办理对外贸易经营者备案登记或代理出口协议签订之日起30日内到所在地税务机关办理出口货物退（免）税认定手续。

Since the production enterprise shall deal with a foreign trade operator registration or agent export agreement within 30 days from the date of signing to the local tax authorities shall apply for the export goods back(free)Recognition formalities for tax.

　　应税服务提供者在申报办理免抵退税前，应向主管税务机关办理出口退（免）税认定。

Taxable services provider in to apply for avoid touch drawback tax,Shall be filed with the competent tax authority to exit(free)Tax that.

　　二、出口货物退（免）税认定提供的资料不同

two/Export goods back(free)Tax that provides the material is different

　　（一）生产企业出口货物退（免）税认定应当提供下列资料：

(a)Production enterprises to export goods back(free)The tax that should provide the following information:

　　1、需出示《税务登记证》（副本）

1/Should produce[Tax registration certificate](copy)

　　2、需提供的资料：已办理备案登记并加盖备案登记专用章的《对外贸易经营者备案登记表》原件及复印件，没有出口经营资格的生产企业委托出口货物的提供代理出口协议原件及复印件；海关自理报关单位注册登记证明书原件及复印件（无进出口经营资格的生产企业委托出口货物的不需提供）；外商投资企业提供《中华人民共和国外商投资企业批准证书》原件和复印件；特准退（免）税的单位和人员还须提供现行有关出口货物退（免）税规定要求的其他相关凭证。

2/Must provide the material:Already dealt with registration with the seal of the registration[Record registration of a foreign trade operator]Original and photocopy,No export business qualification production enterprise of export goods entrusted to provide the original and copy of the export agency agreement;The customs declaration entities shall the original and copy of registration certificate(No import and export business for production enterprise entrusted export goods do not need to provide);Foreign investment enterprises to provide[The territory of the People's Republic of the approval certificate of the enterprise with foreign investment]Original and photocopy;Authorized back(free)Tax units and personnel should also provide the relevant existing export goods back(free)Tax to the requirements of the other relevant documents.

　　（二）应税服务提供者办理出口退（免）税认定时，应提供以下资料：

(two)Taxable service provider shall apply for the export refund(free)Tax identification,Should provide the following information:

　　（1）银行开户许可证；

(1)The bank opens an account licence;

　　（2）从事水路国际运输的应提供《国际船舶运输经营许可证》；从事航空国际运输的应提供《公共航空运输企业经营许可证》，且其经营范围应包括“国际航空客货邮运输业务”；从事陆路国际运输的应提供《道路运输经营许可证》和《国际汽车运输行车许可证》，且《道路运输经营许可证》的经营范围应包括“国际运输”；从事对外提供研发设计服务的应提供《技术出口合同登记证》。

(2)Engaged in international transport of water shall be provided[The international shipping business licenses];Engaged in aviation international transportation should provide[A public air transport enterprise business license],And the scope of business shall include"International air passenger transport business goods";Engaged in international transport of land shall be provided[Road transport business license]and[International automobile transportation driving license],and[Road transport business license]Scope of business shall include"International transport";Engaged in providing research and development design services should be provided[The technology export contract registration certificate].