出口退税又出哪些便捷服务啦！

<p style="white-space: normal;">为持续优化营商环境，国家税务总局印发了《关于优化整合出口退税信息系统 更好服务纳税人有关事项的公告》国家税务总局公告2021年第15号)大幅简并优化了出口退(免)税申报报送资料、办税程序、证明开具和分类管理等措施，增加了便捷服务功能。是不是很赞!今天一起来看看部分优化内容吧!</p><p style="white-space: normal;"><br/></p><p style="white-space: normal;"><strong>一、取消部分出口退（免）税申报事项</strong></p><p><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">变化一</strong></p></section></section><section><section><section><section></section></section></section></section></section></section></p><p style="white-space: normal;"><br/></p><p><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br/></p></section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;">纳税人因申报出口退（免）税的出口报关单、代理出口货物证明、委托出口货物证明、增值税进货凭证没有电子信息或凭证内容与电子信息不符，无法在规定期限内申报出口退（免）税或者开具《代理出口货物证明》的。</p></section></section></section></section></section></section></p><p><br/></p><p><section><section><section><section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">施行前</strong></p></section></section></section></section></section><section><section><section><section><section><section><section><section></section></section></section></section></section></section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 14px; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">应在次年4月申报期截止之日内报送《出口退（免）税凭证无相关电子信息申报表》。</span></p></section></section></section></section></section></p><p style="white-space: normal;"><br/></p><p><section><section><section><section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">施行后</strong></span></p></section></section></section></section></section><section><section><section><section><section><section><section><section></section></section></section></section></section></section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; white-space: normal; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 14px; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">取消出口退（免）税凭证无相关电子信息申报，停止报送《出口退（免）税凭证无相关电子信息申报表》。待收齐退（免）税凭证及相关电子信息后，即可申报办理退（免）税。</span></p></section></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; white-space: normal; overflow-wrap: break-word !important;"><br/></p></section><section><section><section><section><section><section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; white-space: normal; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">变化二</strong></p></section></section><section><section><section><section></section></section></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; white-space: normal; overflow-wrap: break-word !important;"><br/></p></section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; white-space: normal; overflow-wrap: break-word !important;">纳税人因未收齐出口退（免）税相关单证，无法在规定期限内申报出口退（免）税或者开具《代理出口货物证明》的。</p></section></section></section></section></section></section><section><section><section><section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">施行前</strong></p></section></section></section></section></section><section><section><section><section><section><section><section><section></section></section></section></section></section></section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; white-space: normal; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 14px; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">应在次年4月申报期截止之日内报送《出口退（免）税延期申报申请表》及相关举证资料。</span></p></section></section></section></section></section><section><section><section><section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">施行后</strong></p></section></section></section></section></section><section><section><section><section><section><section><section><section></section></section></section></section></section></section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; white-space: normal; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 14px; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">取消出口退（免）税延期申报，停止报送《出口退（免）税延期申报申请表》及相关举证资料。待收齐退（免）税凭证及相关电子信息后，即可申报办理退（免）税。</span></p></section></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; white-space: normal; overflow-wrap: break-word !important;"><br/></p></section></p><p><br/></p><p style="white-space: normal;"><strong>二、简化出口退（免）税报送资料</strong><br/></p><p><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">变化一</strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="text-indent: 2em;">生产企业办理免抵退税申报。</span></p></section></section></section></section></p><p style="white-space: normal;"><br/></p><p><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br/></p></section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">施行前</strong></p></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 15px; color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">需要同时报送</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">●</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">《免抵退税申报汇总表》</span></p></section></section></section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">●</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">《免抵退税申报汇总表附表》</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">●</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">《生产企业出口货物劳务免抵退税申报明细表》</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">●</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">《免抵退税申报资料情况表》</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">●</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">《生产企业出口货物扣除国内免税原材料申请表》</span></p></section></section><section><section><section></section></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br/></p></section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">施行后</strong></p></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 15px; color: rgb(255, 255, 255); overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">仅需报送</strong></span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">●</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">简并优化后的《免抵退税申报汇总表》</span><br/></p></section></section></section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">●</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">简并优化后的《生产企业出口货物劳务免抵退税申报明细表》</span></p></section></section><section><section><section></section></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br/></p></section><section><section><section><section><section><section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">变化二</strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="text-indent: 2em;">外贸企业办理免退税申报。</span></p></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br/></p></section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">施行前</strong></p></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">●</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">《外贸企业出口退税汇总申报表》</span></p></section></section></section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">●</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">《外贸企业出口退税进货明细申报表》</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">●</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">《外贸企业出口退税出口明细申报表》</span></p></section></section><section><section><section></section></section></section></section></section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br/></p></section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">施行后</strong></p></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">●</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">简并优化后的《外贸企业出口退税进货明细申报表》</span></p></section></section></section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">●</span><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">简并优化后的《外贸企业出口退税出口明细申报表》</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong><span style="color:#1a1916">三、优化出口退（免）退税办税程序</span></strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><br/></p><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">变化</strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="text-indent: 2em;">纳税人可申请撤回出口退（免）税申报。</span></p></section></section></section></section><p><br/></p><section><section><section><section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">施行前</strong></p></section></section></section></section></section><section><section><section><section><section><section><section><section></section></section></section></section></section></section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 14px; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">纳税人发现已申报、但尚未经主管税务机关核准的出口退（免）税申报数据有误的，或自愿放弃已申报、但尚未经主管税务机关核准的出口退（免）税的，无法申请撤回出口退（免）税申报。</span></p></section></section></section></section></section><section><section><section><section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">施行后</strong></p></section></section></section></section></section><section><section><section><section><section><section><section><section></section></section></section></section></section></section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 14px; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">纳税人发现已申报、但尚未经主管税务机关核准的出口退（免）税申报数据有误的，应报送《企业撤回退（免）税申报申请表》，主管税务机关未发现存在不予退税情形的，即可撤回该批次（或所属期）申报数据。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 14px; color: rgb(26, 25, 22); overflow-wrap: break-word !important;">申请撤回时，外贸企业按申报批次申请撤回出口退（免）税申报，生产企业按所属期申请撤回退（免）税申报。</span></p></section></section></section></section></section><p><br/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong><span style="color:#1a1916">四、简化出口退（免）税证明开具</span></strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="color:#1a1916"></span></p><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">变化</strong></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="text-indent: 2em;"><strong>&nbsp; &nbsp;</strong></span><span style="font-size: 14px; text-indent: 2em;">纳税人发生退运或者需要修改、撤销出口货物报关单，报送简并优化后的《出口货物已补税/未退税证明》，停止报送《退运已补税（未退税）证明申请表》。根据纳税人诉求和海关监管实际，将该证明的使用范围，由原先用于办理出口货物退运手续的单一用途，拓展为现在的用于办理出口货物退运手续、用于修改或撤销出口报关单的多种用途。</span></p></section></section></section></section><p><br/></p><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;"><br/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 14px; overflow-wrap: break-word !important;">已办理退（免）税的出口货物，适用免抵退税方式的，纳税人应在本月或次月申报免抵退税时以负数冲减原申报数据，未按规定负数冲减原免抵退税申报数据的，在冲减数据前不得再次申报退（免）税。</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;"><br/></p></section></section></section></section></section></section><p><br/></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;"><span style="color:#1a1916"><strong>五、增加出口退（免）税便捷服务&nbsp;</strong></span></p><p><br/></p><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;"><span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; font-size: 14px; overflow-wrap: break-word !important;">为便于纳税人申报办理出口退（免）税事项，提供了<span style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; color: rgb(46, 106, 225); overflow-wrap: break-word !important;"><strong style="margin: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; overflow-wrap: break-word !important;">电子税务局、标准版国际贸易“单一窗口”、出口退税离线申报工具</strong></span>三种免费申报渠道，增加了便捷服务功能，纳税人可通过上述申报渠道，办理下列出口退（免）税事项：</span></p><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; text-indent: 2em; overflow-wrap: break-word !important;"><br/></p></section><section><section><section><section><section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">01</p></section></section></section></section></section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">出口退（免）税备案撤回；</p></section></section></section></section><section><section><section><section><section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">02</p></section></section></section></section></section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">已办结退税的出口货物免退税申报，发现申报数据有误而作申报调整；</p></section></section></section></section><section><section><section><section><section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">03</p></section></section></section></section></section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">将申请出口退税的增值税专用发票、海关进口增值税专用缴款书用途改为申报抵扣；</p></section></section></section></section><section><section><section><section><section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">04</p></section></section></section></section></section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">出口退（免）税相关证明作废；</p></section></section></section></section><section><section><section><section><section><section><section><section><section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">05</p></section></section></section></section></section></section></section></section></section><section><section><p style="margin-top: 0px; margin-bottom: 0px; padding: 0px; outline: 0px; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; overflow-wrap: break-word !important;">进料加工计划分配率调整。</p></section></section></section></section></section></section></section></section></section></section></section></section></section></p>