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  #1   IP: 222.76.215.22
Old 2008-01-10, 10:20 AM
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Default 办理出口货物退(免)税的主要凭证

出口企业在申报办理出口货物退(免)税时,必须按照出口货物退(免)税政策的有关规定,向税务机关附送有关退(免)税的真实、有效的凭证,主要凭证包括:增值税专用发票(税款抵扣联)、出口货物专用税票(第二联)、出口货物报关单(出口退税联)、出口收汇核销单(出口退税联)、出口货物销售发票等。
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