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51问答网 > 先征后返、即征即退等办法返还的税款和出口退税有什么区别？

先征后返、即征即退等办法返还的税款和出口退税有什么区别？

2025-03-16 19:23:47

推荐回答（1个）

回答1：

增值税出口退税是指纳税人出口适用税率为零的货物，向海关办理出口手续后，凭出口报关单等有关凭证，按月向税务机关申报办理该项出口货物的退税。也就是说只要出口税率为零的货物，退还的税款是企业先垫付的，本来就应该是企业的，现在只是把企业应得的退给企业。

而对于即征即退、即征即返的则是属于本期应缴纳的后来退回给企业的，所以性质是不一样的。

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