出口退税审核是税务机关对出口企业申报的退税资料进行核查，确定是否符合退税条件及计算退税金额的过程。

出口退税审核是税务机关依照国家的有关税收法规对出口企业审核出口产品退税资格、条件、数据等的法律确认，以下是详细介绍：

1、审核主体与依据：由税务机关负责，严格依据国家相关税收法规及出口货物退税规定进行审核。《增值税暂行条例》中规定纳税人出口货物，税率为零；《消费税暂行条例》规定对纳税人出口应税消费品，免征消费税等，这些都是审核的重要依据。

2、审核流程

初审：收到经营出口产品企业的书面退税申请后，先由分管该企业的税务专管员进行初审，主要对企业申报资料的完整性、逻辑性等进行初步判断，比如检查申报的出口货物是否符合退税范围，相关单据是否齐全等。

复审：再由本科（股、所）负责人和会计人员复审，进一步核实初审中的各项内容，确保准确性和合规性，例如对出口报关单上的货物信息与申报信息进行比对，检查增值税专用发票的开具是否规范等。

批准退库：送市、县以上税务机关负责人再予审核，并签字批准税款退付，由专管员或会计人员据以填开收入退还书等法定税款退还凭证，送所在地金库，所在地金库根据金库管理条例进行审核后，据以办理税款退库。

3、

资格条件审核：检查企业是否具备出口退税的资格，如企业是否为增值税一般纳税人，是否具有对外贸易经营权与海关进出口权等，对于新成立的企业或首次申报退税的企业，还会重点核查其出口退（免）税备案的相关内容是否与实际情况相符，包括企业的基本情况、生产经营场所、设备、人员等经营情况与其申报出口退（免）税业务是否相匹配等。

数据真实性审核：对企业申报的出口退税数据进行审核，包括出口报关单电子信息、代理出口证明电子信息、出口收汇核销单电子信息等与纸质单证或申报数据的一致性核对，出口报关单的海关编号、出口日期、商品代码、出口数量及离岸价等项目是否与电子信息核对相符；增值税专用发票的开票日期、金额、税额、购货方及销售方的纳税人识别号、发票代码、发票号码是否与增值税专用发票电子信息核对相符等。

退税逻辑关系审核：核实申报数据之间的逻辑对应关系，如进货明细申报表中的的数据与出口明细申报表中的数据是否匹配，出口货物的数量、金额等是否合理，是否符合退税政策的要求等。

特殊业务审核：对于一些特殊业务，如进料加工复出口业务、来料加工业务等，需要按照相关规定进行特别审核，实行免抵退税办法的进料加工出口企业，需审核其结转未能抵减的免抵退税“不得免征和抵扣税额抵减额”等情况。

4、审核时限：主管出口退税的税务机关，应自接到申请之日起，1 个月内办理完有关退（免）税手续。

5、注意事项

退关退货处理：对于企业出口的货物办理退（免）税后，发生退关、国外退货或转为内销的，企业应及时向所在地主管出口退税的税务机关办理申报手续，补缴已退（免）税的税款，补缴税款全部缴入中央金库。

年终清算：企业年度终了后 3 个月内，须对上年度的出口退税情况进行全面清算，并将结果报主管出口退税的税务机关，税务机关对企业的清算报告进行审核，多退少补，企业清算后，税务机关不再受理企业提出的上年度出口退税申请。

实地核查与函调：主管出口退税的税务机关在审核退税过程中，可到企业调查核对有关退税凭证和账物，并在必要时可对出口货物的经营情况进行全面检查，对于一些疑点较大的业务，还可能会发函给相关的供货企业或部门进行核实。

export退税 audit refers to the legal confirmation by tax authorities of export enterprises' qualifications, conditions and data for export product tax rebate in accordance with relevant national tax laws and regulations. The following is a detailed introduction:

1、Audit subject and basis: It is the responsibility of the tax authorities to strictly review according to the relevant national tax laws and regulations as well as the provisions on tax rebates for export goods. For example, the "Provisional Regulations on Value-Added Tax" stipulates that the tax rate for goods exported by taxpayers is zero; the "Provisional Regulations on Consumption Tax" stipulate that consumption tax shall be exempted for taxpayers exporting taxable consumer goods, which are all important bases for audit.

2、Auditing process

Preliminary review: After receiving the written tax rebate application from the enterprise engaged in export products, the person engaged in tax administration in charge of the enterprise will first conduct a preliminary review, mainly to make a preliminary judgment on the completeness and logic of the enterprise's declaration materials. For example, checking whether the declared export goods are within the scope of tax rebate and whether the relevant documents are complete.

Review of merits: Then reviewed by the person in charge of the department (stock, institute) and accounting personnel to further verify the content of the preliminary review to ensure accuracy and compliance. For example, comparing the information on the export customs declaration with the declaration information to check whether the value-added tax invoice is issued in a standard way.

Approval and repayment: Sent to the person in charge of the municipal and county tax authorities for review, and then sign and approve the payment of tax refund. Finally, the person in charge of the administration or accounting fills in the income refund book and other legal tax refund certificates, and sends them to the local treasury. The local treasury reviews them in accordance with the treasury management regulations and then processes the tax refund.

3、Audited content

Qualification review: Check whether the enterprise has the qualification of export tax rebate, such as whether the enterprise is a general VAT taxpayer, whether it has the right of foreign trade and customs import and export, etc. For newly established enterprises or those applying for tax refund for the first time, they will also focus on verifying whether the related contents of their export tax refund (exemption) record are consistent with the actual situation, including whether the basic situation of the enterprise, production and operation sites, equipment, personnel and other business situations match the export tax refund (exemption) business they declare.

Data authenticity audit: Audit the export tax rebate data declared by the enterprise, including the consistency check between the electronic information of the export customs declaration, the agent export certification electronic information, the export exchange verification electronic information and so on with the paper documents or declaration data. For example, whether the customs number, export date, commodity code, export quantity and fob price of the export customs declaration are consistent with the electronic information; whether the opening date, amount, tax amount, purchaser and seller's taxpayer identification number, invoice code and invoice number of the value-added tax special invoice are consistent with the electronic information of the value-added tax special invoice.

Audit of tax refund logical relationship: Verify the logical correspondence between the declared data, such as whether the data in the purchase detail declaration form matches the data in the export detail declaration form, whether the quantity and amount of export goods are reasonable, and whether they meet the requirements of the tax refund policy.

Special business audit: For some special businesses, such as processing with imported materials for re-export business and processing businesses, they need to be specially audited according to relevant regulations. For example, for export enterprises adopting the tax exemption and refund method for processing with imported materials, it is necessary to audit the undeducted input tax amount for exemption and refund that has not been deducted due to inconsistent tax levy and refund rates at the initial stage.

4、Time limit for audit: The tax authority in charge of export tax refund should complete the relevant procedures of tax refund (exemption) within one month from the date of receipt of the application.

5、Precautions

Handling of customs clearance and return to China: If the goods exported by an enterprise have gone through tax refund (exemption) procedures and then encounter customs clearance, return to China or change to domestic sales, the enterprise should promptly declare to the local tax authority in charge of export tax refund and pay back the taxes that have been refunded (exempted). All the paid-back taxes shall be turned over to the central treasury.

Year-end settlement: Within three months after the end of the year, enterprises must carry out a comprehensive settlement of the export tax rebate situation of the previous year and report the results to the tax authority in charge of tax refund. The tax authority audits the settlement report of the enterprise and makes adjustments if there are any discrepancies. After the enterprise settles its accounts, the tax authority will no longer accept applications for export tax refund of the previous year.

On-site verification and letter inquiry: In the process of auditing tax refunds, the tax authority in charge of export tax refund can go to the enterprise to check and verify the relevant tax refund vouchers and accounts, and if necessary, conduct a comprehensive inspection of the operation of export goods. For some businesses with major doubts, letters may also be sent to the relevant supply enterprises or departments for verification.

Q: 出口退税审核中如果发现企业申报的资料不齐全或有误，税务机关会如何处理？

A: 如果在出口退税审核中发现企业申报的资料不齐全或有误，税务机关会通知企业限期补正相关资料，企业应在规定的时间内补齐所需资料并重新提交，否则税务机关将无法继续进行退税审核和税款退库，如果企业多次未按要求补正资料，可能会影响其未来的出口退税申请及信用评级。

Q: 企业在出口退税审核期间是否可以撤销退税申请？

A: 企业在出口退税审核期间一般可以撤销退税申请，但需按照税务机关规定的程序办理，如果企业已经提交了退税申请且税务机关已经开始审核流程，此时撤销申请可能会对审核进度和后续流程产生一定影响，例如可能需要重新启动审核程序或者调整相关数据记录等，具体操作应咨询当地税务机关并遵循其指导。