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年度进料加工业务的核销 PowerPoint PPT Presentation


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年度进料加工业务的核销. 一、 自 2014 年起,企业应在本年度 4 月 20 日前,向主管税务机关报送 《 生产企业进料加工业务免抵退税核销申报表 》 (附件 4 )及电子数据,申请办理上年度海关已核销的进料加工手(账)册项下的进料加工业务核销手续。企业申请核销后,主管税务机关不再受理其上一年度进料加工出口货物的免抵退税申报。 4 月 20 日之后仍未申请核销的,该企业的出口退(免)税业务,主管税务机关暂不办理,待其申请核销后,方可办理 。.

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年度进料加工业务的核销

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