生产企业进料加工业务免抵退税核销申报操作指引

生产企业进料加工业务免抵退税核销申报操作指引 (企业申报端) 1概述 .......................................................... - 2 - 1.1 政策依据 ................................................ - 2 - 1.2 业务概述 ................................................ - 2 - 1.3 流程图 .................................................. - 3 - 2申报阶段 ...................................................... - 5 - 2.1第一步:免抵退核销申报录入 .............................. - 5 - 2.1.1 操作说明 .......................................... - 5 - 2.1.2 【注意事项】 ...................................... - 6 - 2.2第二步:生成进料加工数据 ................................ - 7 - 2.2.1 操作说明 .......................................... - 7 - 2.3第三步:打印进料加工报 ................................ - 8 - 2.3.1 操作说明 .......................................... - 8 - 2.3.2 【注意事项】 ...................................... - 9 - .......................................... - 9 - 2.4 向税务机关申报 3 确认阶段..................................................... - 10 - 3.1第四步:实际分配率确认 ................................. - 10 - 3.2第五步:进料加工反馈信息读入 ........................... - 10 - 3.3 第六步:反馈信息处理 ................................... - 11 - 3.4 第七步:撤销进料加工数据 ............................... - 13 - 3.5 第八步:报关单调整录入(I/E) .......................... - 13 - 3.5.1 本步骤的目的 ..................................... - 13 - 3.5.2 操作说明 ......................................... - 14 - 3.6第九步:实际分配率反馈确认 ............................. - 16 - 3.7第十步:生成进料加工数据 ............................... - 18 - 3.8 第十一步:打印进料加工报表 ............................. - 18 - 3.9 向税务机关申报 ......................................... - 20 - 4 反馈处理阶段 ................................................ - 21 - 4.1 第十二步:反馈信息读入 ................................. - 21 - 4.2 第十三步:反馈信息处理 ................................. - 21 - 5参与计算的贸易性质 ........................................... - 21 - to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template install spell number ... Structures in fair-faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair-faced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rust-proof zinc-coated steel wire, tie all steel wire head 第一章 业务描述 1概述 1.1 政策依据 《国家税务总局关于<出口货物劳务增值税和消费税管理办法>有关问题的公告》(国家税务总局公告2013年第12号，以下简称“12号公告”)第二条第(十)项。 1.2 业务概述 一、办理时限 每年度4月20日前。 二、提交资料 (一)《生产企业进料加工业务免抵退税核销申报表》(12号公告附件4)及电子数据。 (二)海关出具的盖有海关验讫章的电子手(账)册《加工贸易合同核销申请(批次)表》。(复印件) (三)税务机关要求的其他资料。 三、办理流程 (一)核销申报:按规定的期限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》(12号公告附件4)及电子数据。主管税务机关受理后会生成《进料加工手(账)册实际分配率反馈表》(12号公告附件5) (二)确认实际分配率 对主管税务机关反馈的《进料加工手(账)册实际分配率反馈表》 coated steel wire, tie all steel wire head-proof zinc-nforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rustnt reibe less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcemech cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should ter easual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water afd mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Vifaced concrete mixing force-manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same-ures in fairnot, no templates with dirt on the wall. According to the template install spell number ... Struct to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean or- 2 - 中的实际分配率进行确认: 1.若确认相符的，在该表上填写确认意见并加盖公章交回主管税务机关，税务机关则按照确认的实际分配率生成《生产企业进料加工业务免抵退税核销表》(12号公告附件7)交企业，企业在次月免抵退税申报时根据《生产企业进料加工业务免抵退税核销表》调整前期免抵退税额及不得免征和抵扣税额。 2.若不能确认相符的，核对主管税务机关反馈的手(账)册核销数据以及进、出口货物报关单数据，根据数据缺失或不一致的情况，通过出口退税申报系统填报《已核销手(账)册海关数据调整表(进口报关单/出口报关单》(12号公告附件6-1、附件6-2)，将电子数据和相关表格再报送主管税务机关。主管税务机关受理后会重新生成《进料加工手(账)册实际分配率反馈表》，再反馈给企业重新确认。 1.3 流程图 coated steel wire, tie all steel wire head-proof zinc-ld be using rustt shouBefore the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcemenstruction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. e conhe barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to thtesting the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain t e, byfaced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concret-admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fairfaced concrete construction process must use the same manufacturer in the same variety of -tall spell number ... Structures in fairition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template insto the keel, ensure the joist space to meet design requirements. In add- 3 - 生产企业进料加工业务免抵退税核销流程 <出口企业><税务机关> 开始反馈处理确认-审核申报-受理<阶段> 受理STEP1:免抵退核销申报录入核销申请表STEP3:打印进料加工报表电子数据STEP2:生成进料加工数据步骤一:读入电子数据 步骤二:审核 实际分配率步骤三:打印STEP4:实际分配反馈表实际分配率率确认反馈表 实际分配率是否相Y(XF)步骤五:提交符 步骤四:反馈步骤六:复核N(BF)STEP5:进料加工反馈信反馈息读入数据 STEP6:STEP7:STEP8:报关反馈信息撤销进料单调整录入处理加工数据(I/E) STEP9:实际分配率反馈确认 STEP10:生成电子进料加工数据数据 报关单原件、海关查STEP11:打印询情况面进料加工报表说明 《生产企业进料加工业步骤七:打印务免抵退税核销表核销表》 STEP12:反馈信息反馈步骤八:核销读入数据数据反馈 STEP13:反馈信息处理 结束 coated steel wire, tie all steel wire head-proof zinc-nforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rustnt reibe less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcemech cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should ter easual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water afd mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Vifaced concrete mixing force-manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same-ures in fairnot, no templates with dirt on the wall. According to the template install spell number ... Struct to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean or- 4 - 第二章 操作指引 2申报阶段 2.1第一步:免抵退核销申报录入 2.1.1 操作说明 点击出口退税申报系统操作向导?进料向导?一 进料加工数据采集?免抵退核销申报录入(如下图)，进入数据采集界面。 点击界面上方的“增加”按钮(如下图)，开始录入采集。录入完毕后点击“保存”按钮。 具体录入的数据项规则如下: 【所属期】规则:4位年份+2位月份，如:201307。 【序号】规则:4位流水号，如:0001、0002...。 【手(账)册号】含义:海关进料加工登记手册、账册编号。 【报核起始时间】填写本次申请核销的电子账册最早的报核周期起始 ld be using rustt shouBefore the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcemenstruction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. e conhe barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to thtesting the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain t e, byfaced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concret-admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fairfaced concrete construction process must use the same manufacturer in the same variety of -tall spell number ... Structures in fairition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template insto the keel, ensure the joist space to meet design requirements. In addcoated steel wire, tie all steel wire head-proof zinc-- 5 - 时间。 【海关核销时间】电子手册或纸质手册填写海关结案日期;电子账册填写本次申请核销的最晚的报核周期的截止时间。 【分配率年度】填写录入的手册对应的计划分配率的备案年度。 【计划分配率】填写上年度计划分配率(根据申报系统内已经备案的计划分配率自动带出)。 【出口销售额】填写企业使用计划分配率计算免抵退税的进料加工出口货物的FOB价(系统自动带出)。 2.1.2 【注意事项】 一、进料加工业务免抵退税核销申报应在每年度的4月20日前申报，即在所属期每年的12月份、1月份、2月份、3月份进行申报，填录的“所属期”应按此规则录入。 二、录入的手(账)册号应为上一年度海关已核销的进料加工手(账)册号，若有多个手(账)册号的应分别录入多条记录。 三、进料加工业务免抵退税核销申报，应在相同所属期的免抵退税申报完毕后方可申报。例如:录入所属期为201312的进料加工业务免抵退税核销申报，则应在所属期201312的免抵退税申报完毕后方可向税务机关申报。 四、为使录入的数据与税务机关的数据一致，录入前应向主管税务机关申请反馈全部审核数据并导入出口退税申报系统后，才开始录入核销申报。 proof zinc-nforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rustnt reibe less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcemech cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should ter easual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water afd mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Vifaced concrete mixing force-manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same-ures in fairnot, no templates with dirt on the wall. According to the template install spell number ... Struct to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean orcoated steel wire, tie all steel wire head-- 6 - 2.2第二步:生成进料加工数据 2.2.1 操作说明 点击出口退税申报系统操作向导?进料向导?二 生成进料加工申报?生成进料加工数据(如下图)。 在弹出的对话框中确定申报所属期后，进入生成数据操作界面(如下图)。 选择数据保存路径，点击确定，出现下图提示，申报数据生成完毕。 coated steel wire, tie all steel wire head-proof zinc-ld be using rustt shouBefore the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcemenstruction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. e conhe barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to thtesting the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain t e, byfaced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concret-admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fairfaced concrete construction process must use the same manufacturer in the same variety of -tall spell number ... Structures in fairition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template insto the keel, ensure the joist space to meet design requirements. In add- 7 - 2.3第三步:打印进料加工报表 2.3.1 操作说明 点击出口退税申报系统操作向导?进料向导?三 打印进料加工报表?打印进料加工报表(如下图)。 在弹出的对话框中选中“进料加工业务免抵退税核销申报表”(如下图)，然后点击“打印预览”按钮。 coated steel wire, tie all steel wire head-proof zinc-nforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rustnt reibe less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcemech cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should ter easual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water afd mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Vifaced concrete mixing force-manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same-ures in fairnot, no templates with dirt on the wall. According to the template install spell number ... Struct to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean or- 8 - 在打印预览页面中(如下图)，点击页面上方的打印图标，即可打印出申报表。 2.3.2 【注意事项】 企业相关经办人、财务负责人和法定代表人须在打印出来的纸质报表上签章，并加盖企业公章。 2.4 向税务机关申报 -proof zinc-ld be using rustt shouBefore the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcemenstruction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. e conhe barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to thtesting the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain t e, byfaced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concret-admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fairfaced concrete construction process must use the same manufacturer in the same variety of -tall spell number ... Structures in fairition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template insto the keel, ensure the joist space to meet design requirements. In addcoated steel wire, tie all steel wire head- 9 - 企业将进料加工电子数据、出口退税申报系统打印《进料加工业务免抵退税核销申报表》以及税务机关要求的其他资料向主管税务机关申请办理进料加工核销手续。 3 确认阶段 进料加工业务免抵退税核销申报后，税务机关通过出口退税审核系统计算生成、打印《进料加工手(账)册实际分配率反馈表》交企业确认。 3.1第四步:实际分配率确认 对主管税务机关反馈《进料加工手(账)册实际分配率反馈表》的实际分配率(第7列)进行核对，并直接在该纸质表上的“企业确认意见”栏(第8列)填写意见(相符的填写“XF”;不符的填写“BF”)。本步骤不需在申报系统操作。 若“企业确认意见”栏(第8列)填写意见为“XF”的，本阶段余下步骤(第五步—第十一步)无需操作，直接跳至第十二步。 3.2第五步:进料加工反馈信息读入 当上一步对实际分配率确认为不符(BF)的，企业必须向主管税务机关申请进料加工反馈信息(包括实际分配率反馈数据、海关联网监管加工贸易电子数据中的进料加工“电子账册(电子化手册)核销数据”以及进、出口货物报关单数据)，并读入出口退税申报系统进行处理。 一、实际分配率反馈数据的读入 -nforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rustnt reibe less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcemech cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should ter easual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water afd mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Vifaced concrete mixing force-manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same-ures in fairnot, no templates with dirt on the wall. According to the template install spell number ... Struct to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean orcoated steel wire, tie all steel wire head-proof zinc- 10 - 点击出口退税申报系统操作向导?进料向导?四 进料加工反馈接收?税务机关反馈信息读入(如下图)。 二、加工贸易核销反馈数据的读入 点击出口退税申报系统?反馈信息处理?税务机关反馈信息读入(如下图) 3.3 第六步:反馈信息处理 本步只在上一步中有“加工贸易核销反馈数据的读入”操作后才需使用。若上一步只有“实际分配率反馈数据的读入”则此步可跳过， coated steel wire, tie all steel wire head-proof zinc-ld be using rustt shouBefore the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcemenstruction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. e conhe barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to thtesting the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain t e, byfaced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concret-admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fairfaced concrete construction process must use the same manufacturer in the same variety of -tall spell number ... Structures in fairition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template insto the keel, ensure the joist space to meet design requirements. In add- 11 - 进行下一步。 点击“出口退税申报系统?反馈信息处理?税务机关反馈信息处理”(如下图)，系统则用反馈信息更新原申报数据。 经过上述第五、六步操作后，用户可在出口退税申报系统操作向导?进料向导?五 进料加工反馈查询(如下图)下的菜单中查询从税务机关反馈的数据。 proof zinc-nforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rustnt reibe less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcemech cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should ter easual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water afd mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Vifaced concrete mixing force-manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same-ures in fairnot, no templates with dirt on the wall. According to the template install spell number ... Struct to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean orcoated steel wire, tie all steel wire head-- 12 - 3.4 第七步:撤销进料加工数据 点击申报系统操作向导?进料向导?四 进料加工反馈接收?撤销进料加工数据(如下图)。 出现提示框(如下图)，点击“确定”。 3.5 第八步:报关单调整录入(I/E) 3.5.1 本步骤的目的 当对税务机关计得的实际分配率确认不符时，核对税务机关反馈信息中的进料加工电子账册(电子化手册)核销数据以及进、出口货 coated steel wire, tie all steel wire head-proof zinc-ld be using rustt shouBefore the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcemenstruction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. e conhe barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to thtesting the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain t e, byfaced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concret-admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fairfaced concrete construction process must use the same manufacturer in the same variety of -tall spell number ... Structures in fairition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template insto the keel, ensure the joist space to meet design requirements. In add- 13 - 物报关单数据后，发现有缺失数据或数据不一致的情况下，通过此步骤录入这些缺失或不一致的进、出口报关单数据，作为补充调整数据用以报送税务机关据以重新计算实际分配率。 3.5.2 操作说明 点击出口退税申报系统操作向导?进料向导?一 进料加工数据采集?已核销进口报关单调整录入/已核销出口报关单调整录入(如下图)。 进入录入界面后，点击“增加”按钮，逐笔报关单录入(如下图，以进口报关单调整录入界面为例)，录入完毕后 具体录入的数据项规则如下: coated steel wire, tie all steel wire head-proof zinc-nforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rustnt reibe less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcemech cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should ter easual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water afd mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Vifaced concrete mixing force-manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same-ures in fairnot, no templates with dirt on the wall. According to the template install spell number ... Struct to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean or- 14 - 一、进口报关单调整录入的数据项 【所属期】规则:4位年份+2位月份，如:201307 【序号】规则:4位流水号，如:0001、0002... 【手(账)册号】含义:海关进料加工登记手册、账册编号。 【进口日期】进口报关单的进口日期。 【申报日期】进口报关单的申报日期。 【进口报关单号】自营进口的企业按照《进口货物报关单》上的海关编号+0+项号填写，委托进口企业不填此栏。 【代理进口证明】委托进口的企业按照《代理进口货物证明》的编号+两位项号填写，自营进口企业不填写此栏。 【料件商品代码】按照进口货物报关单相应的内容填写。 【料件名称】按照进口货物报关单相应的内容填写。 【计量单位】按照进口货物报关单列明的第一计量单位和数量填写。 【数量】按照进口货物报关单列明的第一计量单位和数量填写。 【美元到岸价】到岸价格以进口货物报关单的到岸价为准，若以其他价格条件成交的，应加上按会计规定允许的运费、保险费、佣金等。若进口货物报关单不能如实反映到岸价，税务机关有权按照《中华人民共和国税收征收管理法》、《中华人民共和国增值税暂行条例》等有关规定予以核定。 【贸易方式代码】按照进口货物报关单相应的内容填写。 【报关海关代码】按照进口货物报关单相应的内容填写。 二、出口报关单调整录入的数据项 -ld be using rustt shouBefore the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcemenstruction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. e conhe barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to thtesting the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain t e, byfaced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concret-admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fairfaced concrete construction process must use the same manufacturer in the same variety of -tall spell number ... Structures in fairition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template insto the keel, ensure the joist space to meet design requirements. In addcoated steel wire, tie all steel wire head-proof zinc- 15 - 【进口日期】进口报关单的进口日期。 【申报日期】进口报关单的申报日期。 【出口报关单号】自营进口的企业按照《出口货物报关单》上的“海关编号+0+项号填写，委托出口企业不填此栏。 【代理出口证明】委托出口的企业按照《代理出口货物证明》的编号+两位项号填写，自营进口企业不填写此栏。 【出口商品代码】按照出口货物报关单相应的内容填写。 【出口商品名称】按照出口货物报关单相应的内容填写。 【美元销售额】出口发票上列明的美元离岸价，若以其他价格条件成交的，应按会计制度规定扣除运保费、佣金;若为其他外币成交的折算成美元离岸价填列。 【人民币销售额】美元离岸价与在税务机关备案的汇率折算的人民币离岸价。 【报关海关代码】按照出口货物报关单相应的内容填写。 3.6第九步:实际分配率反馈确认 本步骤的目的，系统能够依据上一步骤(第八步)所录入的进、出口报关单调整数据对税务机关实际分配率反馈数据进行更新。 点击申报系统操作向导?进料向导?一 进料加工数据采集?实际分配率反馈确认(如下图)。 be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcemech cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should ter easual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water afd mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Vifaced concrete mixing force-manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same-ures in fairnot, no templates with dirt on the wall. According to the template install spell number ... Struct to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean orcoated steel wire, tie all steel wire head-proof zinc-nforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rustnt rei- 16 - 进入界面后，点击上方的“确认意见”按钮(如下图)。 在出现的提示框(如下图)点击确认。 系统自动根据进、出口报关单调整数据与税务机关反馈数据比对，并自动更新“企业确认意见栏”的意见(如下图) -ld be using rustt shouBefore the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcemenstruction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. e conhe barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to thtesting the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain t e, byfaced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concret-admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fairfaced concrete construction process must use the same manufacturer in the same variety of -tall spell number ... Structures in fairition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template insto the keel, ensure the joist space to meet design requirements. In addcoated steel wire, tie all steel wire head-proof zinc- 17 - 3.7第十步:生成进料加工数据 本步骤与第二步在操作上一致，区别在于本步骤生成的数据比第二步增加了“实际分配率反馈表”、“已核销进口报关单调整表”和“已核销出口报关单调整表”数据(如下图)。 3.8 第十一步:打印进料加工报表 本步骤与第三步在操作上一致，区别在于本步骤应打印的是《进料加工手(账)册实际分配率反馈表》、《已核销手(账)册海关数据 -proof zinc-nforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rustnt reibe less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcemech cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should ter easual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water afd mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Vifaced concrete mixing force-manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same-ures in fairnot, no templates with dirt on the wall. According to the template install spell number ... Struct to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean orcoated steel wire, tie all steel wire head- 18 - 调整报告表(进口报关单)》和《已核销手(账)册海关数据调整报 告表(出口报关单)》(如下图)。 Before the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcemenstruction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. e conhe barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to thtesting the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain t e, byfaced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concret-admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fairfaced concrete construction process must use the same manufacturer in the same variety of -tall spell number ... Structures in fairition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template insto the keel, ensure the joist space to meet design requirements. In addcoated steel wire, tie all steel wire head-proof zinc-ld be using rustt shou- 19 - 3.9 向税务机关申报 申报企业应将生成出来的进料加工数据、打印制作出来的《进料加工手(账)册实际分配率反馈表》、《已核销手(账)册海关数据调整报告表(进口报关单)》和《已核销手(账)册海关数据调整报告 nforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rustnt reibe less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcemech cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should ter easual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water afd mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Vifaced concrete mixing force-manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same-ures in fairnot, no templates with dirt on the wall. According to the template install spell number ... Struct to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean orcoated steel wire, tie all steel wire head-proof zinc-- 20 - 表(出口报关单)》、相关报关单原件、向海关查询情况书面说明，以及税务机关要求的其他资料向主管税务机关再次申请办理进料加工核销手续。 再次申报后，企业若对主管税务机关重新计算出来《进料加工手(账)册实际分配率反馈表》上的实际分配率仍确认不符的，则重复上述第五步—第十一步操作，直至确认相符为止。 4 反馈处理阶段 主管税务机关对进料加工核销申报进行审核、复核完成后，通过出口退税审核系统生成、打印《生产企业进料加工业务免抵退税核销表》发放给企业，同时将核销完成后的反馈数据提供给申报企业。企业应将主管税务机关提供的反馈信息读入到出口退税申报系统，更新数据参加计算次月的免抵退税申报时调整前期免抵退税额及不得免征和抵扣税额。 4.1 第十二步:反馈信息读入 本步骤在操作上同“第五步:进料加工反馈信息读入”的操作。 4.2 第十三步:反馈信息处理 本步骤在操作上同“第六步:反馈信息处理”的操作。 第三章 附录 5参与计算实际分配率的贸易性质 税局端审核系统按照下表参与计算实际分配率的贸易性质，根据 t shouBefore the reinforcement reinforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcemenstruction site should be less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. e conhe barrel of water after each cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to thtesting the slump, Visual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain t e, byfaced concrete mixing forced mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concret-admixture and admixture of the same manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fairfaced concrete construction process must use the same manufacturer in the same variety of -tall spell number ... Structures in fairition, check for coating release agent, Panel clean or not, no templates with dirt on the wall. According to the template insto the keel, ensure the joist space to meet design requirements. In addcoated steel wire, tie all steel wire head-proof zinc-ld be using rust- 21 - 其“计算属性”参数参与实际分配率的分子、分母运算: 0:不参与计算 1:分子 2:分母 3:分子加项 4:分子减项 5:分母加项 6:分母减项 进出口 贸易性质码 贸易性质名称 标志 贸易性质全称 计算属性 料件呈批 0200 料件放弃 I 主动放弃交由海关处理的来料或进料加工料件 4 料件 0615 进料对口 E 进料加工(对口合同) 2 成品 0615 进料对口 I 进料加工(对口合同) 1 料件 0644 进料料件内销 I 进料加工料件转内销 4 料件 0654 进料深加工 E 进料深加工结转货物 2 成品 0654 进料深加工 I 进料深加工结转货物 1 料件 0657 进料余料结转 E 进料加工余料结转 4 料件 0657 进料余料结转 I 进料加工余料结转 1 料件 0664 进料料件复出 E 进料加工复运出境的原进口料件 4 料件 0700 进料料件退换 E 进料加工料件退换 4 料件 0700 进料料件退换 I 进料加工料件退换 1 料件 0715 进料非对口 E 进料加工(非对口合同) 2 成品 0715 进料非对口 I 进料加工(非对口合同) 1 料件 0844 进料边角料内销 I 进料加工项下边角料转内销 4 料件 0864 进料边角料复出 E 进料加工项下边角料复出口 4 料件 1215 保税工厂 E 保税工厂 2 成品 1215 保税工厂 I 保税工厂 1 料件 4600 进料成品退运 E 进料成品退运 2 成品 4600 进料成品退运 I 进料成品退运 6 成品 -nforcement must first clean up the bar, keep clean, no obvious rust stains. Tie wire reinforcement should be using rustnt reibe less than 1.5 hours, in the pouring process, adding unexpected water mix or additive is prohibited. Before the reinforcemech cleaning to avoid affecting the water cement ratio. Concrete mix pour from a stirring end to the construction site should ter easual concrete surface color, no bleeding and segregation, and completes the record. Mixer should drain the barrel of water afd mixer should be used, and the extension of time than normal concrete mixing 20~30S. Into concrete, by testing the slump, Vifaced concrete mixing force-manufacturer in the same fineness. Concrete mixer control of concrete mixing time of fair faced concrete construction process must use the same manufacturer in the same variety of admixture and admixture of the same-ures in fairnot, no templates with dirt on the wall. According to the template install spell number ... Struct to the keel, ensure the joist space to meet design requirements. In addition, check for coating release agent, Panel clean orcoated steel wire, tie all steel wire head-proof zinc- 22 -