3
10
TEKFQ1108000026702
国家税务总局北京经济技术开发区税务局
其他出口退（免）税备案
TEKFQ11080000267023001030048000
0
5fc4cebe-7d4b-4034-923b-9cd39c7cc06c
a717adcf-2c71-4781-b9ed-4d46f10cf437
3
10
开发区税务局
110115403000
国家税务总局北京经济技术开发区税务局
北京经济技术开发区政务服务中心:法定工作日: 上午: 09:00 - 12:00; 下午: 12:00 - 17:00; (延时服务时间: 工作日上午08:30 - 09:00; 中午12:00 - 13:30; 下午17:00 - 17:30; 周六上午09:00 - 12:00; 中午12:00 - 13:00; )
北京经济技术开发区政务服务中心:北京经济技术开发区万源街4号三层19-20窗口
1.集团公司成员企业备案
需要认定为可按收购视同自产货物申报免抵退税的集团公司，集团公司总部需向集团公司总部或其控股的生产企业所在地的主管税务机关申请办理集团公司成员企业备案手续。
集团公司成员企业备案内容发生变更的，集团公司总部应向主管税务机关报送相关资料，重新办理备案。
集团公司成员企业备案不需要单独撤回，该备案信息随着集团公司总部出口退（免）税备案的撤回而失效。
2.免税品经营企业销售货物退税备案
免税品经营企业享受销售货物退税政策的，应向主管税务机关申请备案。
如企业的经营范围发生变化，应在变化之日后的首个增值税纳税申报期内进行备案变更。
3.边贸代理出口备案
从事以边境小额贸易方式代理外国企业、外国自然人报关出口货物业务的企业，需在货物报关出口之日（以出口货物报关单上的出口日期为准）次月起至次年4月30日前的增值税纳税申报期内，向主管税务机关申请办理边贸代理报关出口备案手续。
出口企业以边境小额贸易方式代理外国企业、外国自然人出口的货物，按规定已备案的，不属于增值税应税范围，其仅就代理费收入进行增值税申报。（来源：《国家税务总局关于部分税务行政审批事项取消后有关管理问题的公告》（国家税务总局公告2015年第56号）第三条；《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2013年第12号）第二条第（十一）项）
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办件承诺办结时限说明：根据《国家税务总局关于部分税务行政审批事项取消后有关管理问题的公告》（国家税务总局公告2015年第56号）第三条第（二）项对出口企业或其他单位提供的出口退（免）税备案资料齐全，《出口退（免）税备案表》填写内容符合要求，签字、印章完整的，主管税务机关应当场予以备案。（承诺时限为办理流程中“审查与决定”环节的计时时限）
办件承诺办结时限说明：
根据《国家税务总局关于部分税务行政审批事项取消后有关管理问题的公告》（国家税务总局公告2015年第56号）第三条第（二）项对出口企业或其他单位提供的出口退（免）税备案资料齐全，《出口退（免）税备案表》填写内容符合要求，签字、印章完整的，主管税务机关应当场予以备案。（承诺时限为办理流程中“审查与决定”环节的计时时限）
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