根据《财政部、国家税务总局关于出口货物劳务增值税和消费税政策的通知》（财税〔2012〕39号）和《国家税务总局出口货物劳务增值税和消费税管理办法》（国家税务总局公告2012年第24号）规定，适用于增值税出口货物劳务和消费税出口货物的免税范围（以下简称出口免税），主要分为3类21种情形。

According to the[The ministry of finance/State administration of taxation on export goods labor value added tax and consumption tax policy notice](Tax [2012] no. 39)and[The state administration of taxation, labor service export goods VAT and consumption tax management measures](State administration of taxation announced in 2012, no. 24)provisions,Suitable for VAT export goods services and consumption tax of export goods free range(Hereinafter referred to as the "export tax),Mainly divided into three kinds of 21 kinds of situations.

　　出口免税的21种情形

Export tax exemption 21 kinds of situations

　　增值税出口免税范围主要分为：出口免税的货物劳务；视同出口免税的货物劳务；由退税改为免税的出口货物劳务3大类。同时，上述范围如果有消费税应税消费品，免征消费税，其以前环节所征的消费税不再退还，也不允许在内销应税消费品应纳消费税款中抵扣。

Value added tax export tax exemption scope mainly divided into:Export duty-free goods services;Inspect export duty-free goods services;The drawback to duty-free exports services three categories.At the same time,The scope if there is a consumption tax assessable consumer goods,Exempted from it,Before the links of consumption tax levy no longer return,Don't allow the domestic consumer spending in the tax payable tax deductible.

　　（一）出口免税的15种情形

(a)Export tax exemption 15 kinds of situations

　　主要包括：增值税小规模纳税人出口货物；避孕药品和用具，古旧图书；海关税则号前四位为“9803”的软件产品；含黄金、铂金成分的货物，钻石及其饰品；国家计划内出口的卷烟；购进时未取得增值税专用发票、海关进口增值税专用缴款书，但其他相关单证齐全并已使用过的设备；农业生产者自产农产品；油画、花生果仁、黑大豆等财政部和国家税务总局规定出口免税的货物；外贸企业取得普通发票、废旧物资收购凭证、农产品收购发票、政府非税收入票据的货物；非出口企业委托出口货物；非列名生产企业出口非视同自产货物；来料加工复出口货物；特殊区域内企业出口的特殊区域内货物；以人民币现金结算方式的边境地区出口企业从所在省（自治区）的边境口岸出口到接壤国家的一般贸易和边境小额贸易出口货物；以旅游购物贸易方式报关出口的货物。

Mainly includes:Small-scale VAT tax payers export goods;Contraceptive drugs and appliance,Antique books;Customs tariff number for the first four"9803"Software products;Contain gold/Platinum composition of the goods,Diamond and jewelry;In the state plan export cigarette;When purchases without obtaining a VAT invoice/Customs import VAT payment certificate,But other relevant documents is complete and has used equipment;Agricultural producers sell agricultural products;Oil painting/Peanut kernels/Black soybean and the ministry of finance and the state administration of taxation export duty-free goods;Foreign trade enterprises to obtain commercial invoice/Waste materials purchase document/The acquisition of agricultural products invoice/The government tax revenue bill of goods;The export enterprise entrusted export goods;The listing production enterprises to export the goods shall be regarded as produced;Processing complex export goods;Special area enterprise exports goods special area;To RMB cash settlement mode in the borders of export enterprise from the province(Autonomous region)Border port exported to neighboring countries and general trade and small-scale border trade export goods;Tourism shopping trade mode customs export goods.

　　（二）视同出口免税的3种情形

(two)Export tax shall be regarded as the three kinds of situations

　　主要包括：国家批准设立的免税店销售的免税货物；特殊区域内的企业为境外的单位或个人提供加工修理修配劳务；同一特殊区域、不同特殊区域内的企业之间销售特殊区域内的货物。

Mainly includes:Countries established with the approval of the duty free shop sales of duty-free goods;Special area for the enterprise outside of the unit or individual to provide processing repairs and replacement services;The same special area/Different special area between enterprise sales special area of the goods.

　　（三）由退税改为免税的3种情形

(three)The drawback to duty-free 3 kinds of situations

　　主要包括：未在国家税务总局规定期限内申报增值税退（免）税的；未在规定期限内申报开具《代理出口货物证明》的；已申报增值税退（免）税，却未在国家税务总局规定期限内向税务机关补齐增值税退（免）税凭证的。

Mainly includes:Not in the state administration of taxation declaration VAT refund within a prescribed period(from)tax;Not declare open within the time limit as prescribed[Certificate of goods export through agency]of;Has been declared VAT refund(from)tax,But not in the state administration of taxation regulation tax authorities within the term polishing VAT refund(from)Tax voucher.

　　出口免税的申报方式与期限

Export tax declaration mode and time limit

　　出口免税申报大致分为不需要开具免税证明及免税核销和需要开具免税证明及免税核销两种申报方式。

Export tax declaration roughly divided into don't need to issue tax exemption certificate and duty-free cancel after verification and need to issue tax exemption cancel after verification certificate and two declaration mode.

　　（一）不需要开具免税证明及免税核销的申报

(a)Do not need to issue tax exemption certificate and declaration of cancel after verification

　　此方式分为两种情况，即视同出口免税申报和其他适用免税出口申报。

This way is divided into two kinds of circumstances,That is regarded as export tax declaration and other applicable tax export declaration.

　　1.视同出口免税申报

1. Inspect export tax declaration

　　对出口免税15种情形中的“特殊区域内企业出口的特殊区域内货物”1种情形和视同出口免税的3种情形（共计4种情形），应在出口或销售次月的增值税纳税申报内，向主管税务机关办理增值税、消费税免税申报。

To export tax and the kinds of situations"Special area enterprise exports goods special area"One kind of situation and inspect export duty-free 3 kinds of situations(A total of 4 kinds of situations),Should be in export or sales monthly VAT tax declaration inside,The competent tax authority value added tax/Consumption tax exemption declaration.

　　2.其他适用免税出口申报

2. Other applicable tax export declaration

　　除视同出口免税申报的4种情形之外，出口企业和其他单位应当使用《免税出口货物劳务明细表》向主管税务机关申报免税，并按以下规定进行操作。

In addition to inspect export tax declaration outside four cases,Export enterprises and other units shall use[Duty free export goods schedule of services]To the competent tax authority for free,And according to the rules of operation.

　　一是出口货物劳务免税申报。出口企业和其他单位应于货物劳务免税业务发生的次月（按季度进行增值税纳税申报的为次季度），填报《免税出口货物劳务明细表》向主管税务机关申报免税，其出口货物报关单等资料可以留存企业备查，不需提供主管税务机关。

One is the export cargo services tax declaration.Export enterprises and other units should be in goods services free business happen second month(Quarterly for VAT tax returns as a quarter),fill[Duty free export goods schedule of services]To the competent tax authority for free,The export goods customs declaration data can be retained enterprise for future reference,Do not need to provide the competent tax authorities.

　　二是非出口企业委托出口货物免税申报。应由委托方在货物劳务免税业务发生次月（按季度进行增值税纳税申报的为次季度）的增值税纳税申报期内，凭《代理出口货物证明》等资料，向主管税务机关申报免税。

The second is the export enterprises entrusted export goods duty-free declaration.Should the goods by the client service free business happening monthly(Quarterly for VAT tax returns as a quarter)During the reporting period the VAT tax,by[Certificate of goods export through agency]data,To the competent tax authority for free.

　　三是退税改免税出口货物劳务的申报。如果在申报退（免）税截止期限前（即自报关出口之日起次年4月30日之前的增值税纳税申报期内），属于由退税改为免税3种情形的，并已确定要实行免税政策的，出口企业和其他单位可在确定免税的次月的增值税纳税申报期内，向主管税务机关申报免税。如某生产企业2011年8月1日出口符合退（免）税规定的货物，自报关出口之日起至2012年4月18日（征期顺延）的增值税纳税申报期内，收齐单证向主管税务机关申报退（免）税，但由于没有进行申报，应当在2012年4月的次月，即5月的增值税纳税申报期内申报纳税和免税。

The third is to tax duty free export goods declaration services.If the declaration back(from)Tax before the deadline(That is the date of export declaration since April 30 days before the VAT tax declaration period),Belong to the drawback to duty-free 3 kinds of circumstances,And has determined to implement tax policy,Export enterprises and other units can be in determining the duty-free monthly VAT tax declaration period,To the competent tax authority for free.As a production enterprise on August 1, 2011 with export refund(from)Tax provisions of the goods,Since the date of declaration export to April 2012 and day(ZhengQi postpone)During the reporting period the VAT tax,Collection of all documents to the competent tax authority for retreat(from)tax,But because no declaration,Ought to be in the second month in April 2012,That may VAT tax declaration period tax declaration and the duty free.

　　（二）需要开具免税证明及免税核销的申报

(two)Need to issue tax exemption certificate and declaration of cancel after verification

　　对于申报出口免税需要开具免税证明及免税核销的，只适用于有两种情形：一是国家计划内出口的卷烟；二是来料委托加工，注意不含生产企业来料加工自营生产的出口货物，此情形只申请开具《免税出口货物劳务明细表》，不作免税核销处理。

Declaration for export tax need to issue tax exemption certificate and free of cancel after verification,Applies only to have two kinds of situations:One is in the state plan export cigarette;The second is materials processing,It is important to note that not including production enterprise processing self-supporting production of export goods,This situation only apply for the issuance of an[Duty free export goods schedule of services],Don't be duty-free cancel after verification process.

　　1.国家计划内出口的卷烟

1. In the state plan export cigarette

　　一是免税证明的开具。卷烟出口企业在免税计划内向主管税务机关开具《准予免税购进出口卷烟证明申请表》，然后将其转交卷烟生产企业，据此向主管税务机关申报办理免税手续。在批准范围内，卷烟生产企业以不含消费税、增值税的价格销售给出口企业，并出具《出口卷烟已免税证明》。

One is the tax exemption certificate issued.Cigarette export enterprises in the duty-free plan issued within the tax authority in charge[Allow duty-free cigarettes proof for export application form],And then to the cigarette manufacturing enterprise,According to the competent tax authority to apply for tax exemption formalities.Within the scope of the approved,Cigarette production enterprise to does not contain the consumption tax/Value added tax price sales to export enterprise,And issue a[Export cigarette already free proof].

　　二是免税核销的办理。卷烟出口企业应在卷烟报关出口之日次月起至次年4月30日前的各增值税纳税申报期内，向主管税务机关办理出口卷烟的免税核销手续。逾期的，出口企业不得申报核销，应按规定缴纳增值税、消费税。

The second is free for cancel after verification.Cigarette export enterprise should be in cigarette customs export day of the second month to April 30 the VAT tax declaration period,The competent tax authority to export cigarette exemption cancel after verification procedures.Overdue of,Export enterprises may not declare cancel after verification,Should press formulary pay VAT/Consumption tax.

　　2.来料委托加工出口货物

2. Materials processing export goods

　　一是免税证明的开具。出口企业取得加工企业开具加工费普通发票之日起至次月的增值税纳税申报期内，向主管税务机关办理《来料加工免税证明》。

One is the tax exemption certificate issued.Export processing enterprises to obtain an enterprise process cost plain invoice date of the monthly VAT tax declaration period,The competent tax authority[Processing tax exemption certification].

　　二是免税核销的办理。出口企业以“来料加工”贸易方式出口货物并办理海关核销手续后，持海关签发的核销结案通知书，向主管税务机关办理免税核销手续。

The second is free for cancel after verification.Export enterprises"processing"Trade mode and export goods customs verification procedures,The final notice issued by the customs cancel after verification,The competent tax authority for tax exemption cancel after verification procedures.

　　出口免税申报相关问题的处理

Export tax declaration of related problems of processing

　　（一）未按规定期限申报免税的处理

(a)Not according to stipulations to claim tax exemption period of treatment

　　适用出口免税政策的，除视同出口免税申报的4种情形外，出口企业或其他单位如果未在规定的纳税申报期内按规定申报免税的，应视同内销货物和加工修理修配劳务征免增值税、消费税。

Applicable export tax policy,In addition to inspect export tax declare the four cases,Export enterprise or any other unit if not stipulated in the tax declaration period in accordance with the provisions of the tax declaration,Should be regarded as domestic goods and processing repairs and replacement services value added tax exemption/Consumption tax.

　　（二）免征增值税出口货物劳务进项税额的处理

(two)Value added tax shall be exempted from export goods labor input tax treatment

　　适用增值税免税政策的出口货物劳务，其进项税额不得抵扣和退税，应当转入成本。假设某具有进出口经营权的生产企业从事来料加工复出口业务，2012年10月出口一笔货物，来料加工加工费为50万元（折算为人民币价格），内销产品销售收入为200万元人民币。同时，当月取得的电费增值税专用发票上注明的不含税价为30万元，税额为5.1万元。该企业生产用电既用于免税又用于应税货物，因此，5.1万元应划分出用于免税货物的进项税额作进项转出处理。根据增值税暂行条例实施细则第二十六条的计算公式，不得抵扣的进项税额＝当月无法划分的全部进项税额×当月免税项目销售额、非增值税应税劳务营业额合计÷当月全部销售额、营业额合计＝51000×500000÷（500000＋2000000）＝10200（元）。需要注意的是，涉及的出口销售额，除来料加工复出口货物为加工费收入外，其他均为出口离岸价或销售额。

VAT tax policy for export goods services,The input tax and VAT refund shall not be deducted,Into cost shall be.Assume that one has the right of import and export production enterprises engaged in processing complex export business,In October 2012, export a goods,Processing process cost is 500000 yuan(Reduced to RMB price),Sale in domestic market sales income is 2 million yuan RMB.At the same time,The electricity has the special VAT invoices indicated no tax price is 300000 yuan,Tax is 51000 yuan.This enterprise production power is used for tax exemption and tax for the goods,so,51000 yuan should be divided into for duty-free goods for input VAT on purchase turn out processing.According to the VAT provisional regulations of the detailed rules for the implementation of article 26 calculation formula,Shall not be deducted the input VAT = not all the division of the input tax × duty-free project sales/The value added tax assessable labor turnover total ÷ all the sales/Turnover total = 51000 x 500000 ÷(500000 + 2000000)= 10200(yuan).Need to pay attention to is,Involved in the export sales,In addition to materials processing and export goods for processing charges outside income,Other are export fob or sales.