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["附件14"]
["跨境应税行为免退税申报明细表"]
["纳税人识别号（统一社会信用代码）：",{"$nulls":10},"申报年月：      年   月 ",{"$nulls":5},"申报批次："]
["纳税人名称："]
["申报增值税退税额合计：",{"$nulls":18},"  金额单位：元（列至角分）"]
["序号","跨境应税行为名称","跨境应税行为代码","合同号","有关证明\n编号","出口发票\n号码","出口发票\n开具日期","境外单位\n名称","境外单位所在国家或地区","合同总金额",null,"已确认跨境应税行为营业收入\n人民币金额","实际收款\n金额\n（美元）","进货\n凭证号","供货方\n纳税人\n识别号","开票\n日期","计税\n金额","征税率","退税率","申报增值税退税额","跨境应税\n行为类型","备注"]
[{"$nulls":9},"折美元","折人民币"]
[1,2,3,4,5,6,7,8,9,10,11,12,13,14,15,16,17,18,19,"20=17×19",21,22]
[]
[]
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["小计　",null,"-","-","-","-","-","-","-","-","-","-","-","-","-","-",null,"-","-",null,"-","-"]
["    声明：此表是根据国家税收法律法规及相关规定填写的，本人（单位）对填报内容（及附带资料）的真实性、可靠性、完整性负责。\n                                                                                                  纳税人（签章）：                  年  月  日"]
[]
["经办人：\n\n经办人身份证号：\n\n代理机构签章：\n\n代理机构统一社会信用代码：\n",{"$nulls":11},"受理人：\n\n受理税务机关（章）：\n\n受理日期：    年  月  日\n"]
[]
[]
[]
[]
["填表说明："]
["1.“申报年月”：本年度开具出口发票的，按不大于当前申报期年月填写；以前年度开具出口发票的，统一按上年12月份填写。"]
["2.“申报批次”：按申报年月的第几次申报填写。"]
["3.第1栏“序号”：按八位流水号填写，从00000001到99999999。"]
["4.第2栏“跨境应税行为名称” 、第3栏“跨境应税行为代码”：按出口退税率文库中对应的跨境应税行为名称和编码填写。"]
["5.第4栏“合同号”：按与境外单位签订的提供跨境应税行为的合同编号填写。"]
["6.第5栏“有关证明编号”：提供电影、电视剧的制作服务的，填写行业主管部门出具的在有效期内的影视制作许可证明的编号；提供电影、电视剧的发行服务的，填写行业主管部门出具的在有效期内的发行版权证明、发行许可证明的编号；提供研发服务、设计服务、技术转让服务的，填写与发生跨境应税行为收入相对应的《技术出口合同登记证》或《软件出口合同登记证》的编号。"]
["7.第6栏“出口发票号码”：按提供跨境应税行为所开具的发票号码填写。"]
["8.第7栏“出口发票开具日期”：按出口发票开具日期填写。"]
["9.第8栏“境外单位名称”：按签订跨境应税行为合同的境外单位全称填写。"]
["10.第9栏“境外单位所在国家或地区”：按签订跨境应税行为合同的境外单位所在的国家或地区填写。"]
["11.第10栏“合同总金额（折美元）”：按与境外单位签订的跨境应税行为合同的美元总金额填写，若为其他外币签订合同的折算成美元金额填写。"]
["12.第11栏“合同总金额（折人民币）：按“合同总金额（折美元）”折算的人民币金额填写。"]
["13.第12栏“已确认跨境应税行为营业收入人民币金额”：按累计确认跨境应税行为营业额的金额填写，以其他币种结算的折算成人民币金额填写。"]
["14.第13栏“实际收款金额（美元）”：按累计从签订跨境应税行为合同的境外单位收款的美元金额填写，以其他外币成交的折算成美元金额填写。"]
["15.第14栏“进货凭证号”：按申报的进货凭证号码据实填写。如增值税专用发票，填写增值税专用发票的发票代码+发票号码，其他凭证比照填写。"]
["16.第15栏“供货方纳税人识别号”：按申报的进货凭证上的供货方纳税人识别号或缴款单位纳税人识别号据实填写。"]
["17.第16栏“开票日期”：按申报的进货凭证填开日期据实填写。"]
["18.第17栏“计税金额”：按进货凭证本次申报退税的计税金额填写。"]
["19.第18栏“征税率”：按进货凭证上的征税率据实填写。"]
["20.第19栏“退税率”：按跨境应税行为在退税率文库中对应的增值税退税率填写，如退税率有特殊规定，按政策规定的退税率填写。"]
["21.第20栏“申报增值税退税额”；按“第17栏*第19栏”计算填写。"]
["22.第21栏“跨境应税行为类型”：按跨境应税行为在《业务类型代码表》中对应的“业务类型代码”填写。"]