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融资租赁出口业务如何办理出口退税 - 北京代理记账

融资租赁出口业务如何办理出口退税

2021-04-01上一篇 : |下一篇 :

融资租赁出口业务如何办理出口退税 资讯 第1张

问:融资租赁出口业务如何办理出口退税?要做什么提前准备工作?

答:根据《财政部海关总署国家税务总局关于在全国开展融资租赁货物出口退税政策试点的通知》(财税〔2014〕62号)和《国家税务总局关于发布<融资租赁货物出口退税管理办法>的公告》(国家税务总局公告2014年第56号)相关规定办理出口退税手续。

根据《财政部海关总署国家税务总局关于在全国开展融资租赁货物出口退税政策试点的通知》(财税〔2014〕62号www.sjxbzx.com):本通知所述融资租赁企业,仅包括金融租赁公司、经商务部批准设立的外商投资融资租赁公司、经商务部和国家税务总局共同批准开展融资业务试点的内资融资租赁企业、经商务部授权的省级商务主管部门和国家经济技术开发区批准的融资租赁公司。

根据《国家税务总局关于发布<融资租赁货物出口退税管理办法>的公告》(国家税务总局公告2014年第56号):融资租赁出租方应在首份融资租赁合同签订之日起30日内,到主管国家税务局办理出口退(免)税资格认定。

所以,您公司首先需要取得相关部门批准。并办理出口退(免)税资格认定。