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外貿綜合服務(wù)企業(yè)代辦退稅的條件是什么？

閱讀量：261次發(fā)布日期：2022-02-05 10:51:40
根據《國家稅務(wù)總局關(guān)于調整完善外貿綜合服務(wù)企業(yè)辦理出口貨物退（免）稅有關(guān)事項的公告》（國家稅務(wù)總局公告2017年第35號）：


外貿綜合服務(wù)企業(yè)（以下簡(jiǎn)稱(chēng)綜服企業(yè)）代國內生產(chǎn)企業(yè)辦理出口退（免）稅事項同時(shí)符合下列條件的，可由綜服企業(yè)向綜服企業(yè)所在地主管稅務(wù)機關(guān)集中代為辦理出口退（免）稅事項（以下稱(chēng)代辦退稅）:

（一）符合商務(wù)部等部門(mén)規定的綜服企業(yè)定義并向主管稅務(wù)機關(guān)備案。
（二）企業(yè)內部已建立較為完善的代辦退稅內部風(fēng)險管控制度并已向主管稅務(wù)機關(guān)備案。


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