When foreign trade enterprises authenticate invoices, they check them through the comprehensive service platform of VAT invoices. There are deduction check and tax refund check in the system. According to Caishui No.201239, domestic sales and exports of foreign trade enterprises should be accounted for separately. Input invoices for domestic goods should be checked for deduction, and input invoices for export goods used for tax refund should be checked for tax refund.

In practical work, enterprises accidentally tick the deducted invoices as tax refund. How to deal with it?

1. If the invoice is not used to declare tax refund.

(1) If unconfirmed items are checked, please uncheck them and re-select the deduction check.

(2) It has been checked and confirmed. Fill in the tax refund application form of shopping voucher information in the tax refund declaration system, generate electronic declaration data, and declare it on the export tax refund comprehensive service platform. After being audited by the tax bureau, the invoice will be checked again for deduction.

The operation steps are divided into stand-alone version and web version.

Independent process:

Send this xml file to the electronic tax bureau for self-inspection and then confirm the declaration.

Take the upgraded version of the electronic tax bureau as an example

I want to do tax-export tax rebate management.

After the approval, you can log on to the VAT invoice comprehensive service platform in about a week to check the deduction again.

Web version of the process: log in to the electronic tax bureau-I want to do tax-export tax rebate management

After the approval, you can log on to the VAT invoice comprehensive service platform in about a week to check the deduction again.

Two, if the invoice has been used to declare the tax refund.

If it is necessary to transfer the returned goods to domestic sales, you can only issue a certificate of transferring the exported goods to domestic sales, and then check the deduction-export-to-domestic sales invoice and check the invoice input credit.