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["附件15"]
["业务类型代码表"]
["序号","出口货物劳务服务","业务类型\n代码","备注"]
[1,"报关进入特殊区域并销售给特殊区域内单位或境外单位、个人的货物（除销售给特殊区域内生产企业生产耗用的列名原材料外）","TSQY"]
[2,"销售给特殊区域内生产企业生产耗用的列名原材料","LMYCL"]
[3,"对外援助出口货物","DWYZ"]
[4,"用于对外承包工程项目的出口货物","DWCB"]
[5,"用于境外投资出口的货物","JWTZ"]
[6,"免税品经营企业销售的货物","MSD"]
[7,"销售的中标机电产品","ZB"]
[8,"销售给海上石油天然气开采企业的自产的海洋工程结构物","JGW"]
[9,"销售给外轮、远洋国轮的货物","WL"]
[10,"生产并销售给国内和国外航空公司国际航班的航空食品","HKSP"]
[11,"对外提供加工修理修配劳务（除修理修配飞机、船舶外）","XLXP"]
[12,"对外修理修配飞机","XLXP-01"]
[13,"对外修理修配船舶","XLXP-02"]
[14,"航线维护","HXWH"]
[15,"航次维修","HCWX"]
[16,"输入特殊区域的水电气","SDQ"]
[17,"横琴、平潭购进水电气","GJSDQ"]
[18,"横琴、平潭购进货物","GHQYTS"]
[19,"研发机构采购国产设备","GCSB"]
[20,"运输企业购进船舶退税","CBTS"]
[21,"出口企业销售给境外单位、个人，经保税区出口的货物","BSQ"]
[22,"边境地区一般贸易或边境小额贸易项下以人民币结算的从所在省（自治区）的边境口岸出口到接壤毗邻国家，并采取银行转账人民币结算方式的出口货物","BM"]
[23,"边境小额贸易企业代理外国企业、外国自然人报关出口货物","BMDL"]
[24,"启运港退税的出口货物","QYGTS"]
[25,"实行先退税后核销办法的生产企业出口的货物（先退税）","XTHH-XT","企业在交通运输工具或机器设备会计上做销售后申报免抵退税时填写XTHH-XT"]
[26,"实行先退税后核销办法的生产企业出口的货物（核销冲减）","XTHH-CJ","企业在交通运输工具或机器设备报关出口后，收齐凭证申报免抵退税前，填写XTHH-CJ，办理已退（免）税的核销冲减"]
[27,"实行先退税后核销办法的生产企业出口的货物（核销退税）","XTHH-HX","企业在交通运输工具或机器设备报关出口后，收齐凭证申报免抵退税时，填写XTHH-HX"]
[28,"红字冲减","HZCJ"]
[29,"退运冲减","HZCJ-TY"]
[30,"备案清单退税","BAQDTS"]
[31,"融资租赁","RZZL"]
[32,"航天运输服务","HTYSFW"]
[33,"在轨交付空间飞行器及相关货物","ZGJF"]
[34,"未列明商品","WLMSP"]
[35,"外贸综合服务","WMZHFW"]
[36,"符合财税[2012]年39号文件附件4第一条所列条件出口企业出口的视同自产货物","STZC-01","生产企业申报出口视同自产的货物退（免）税时填写"]
[37,"同时符合以下条件的外购货物：\n1.与本企业生产的货物名称、性能相同\n2.使用本企业注册商标或境外单位和个人提供本企业使用的商标\n3.出口给进口本企业自产货物的境外单位和个人","STZC-02"]
[38,"与本企业所生产的货物属于配套出口，且出口给进口本企业自产货物的境外单位和个人的外购货物，符合下列条件之一的：\n1.用于维修本企业出口的自产货物的工具、零部件、配件；\n2.不经过本企业加工或组装，出口后能直接与本企业自产产品组合成成套产品的货物。","STZC-03"]
[39,"经税务机关认定的集团公司及其控股的生产企业之间收购的自产货物","STZC-04"]
[40,"同时符合以下条件的委托加工货物：\n1.必须与本企业生产的产品名称、性能相同，或者是用本企业生产的货物再委托深加工的货物；\n2.出口给进口本企业自产货物的境外单位和个人；\n3.委托方与受托方必须签订委托加工协议，且主要原材料必须由委托方提供，受托方不垫付资金，只收取加工费，开具加工费（含代垫的辅助材料）的增值税专用发票。","STZC-05"]
[41,"用于本企业中标项目下的机电产品","STZC-06"]
[42,"用于对外承包工程项目下的货物","STZC-07"]
[43,"用于境外投资的货物","STZC-08"]
[44,"用于对外援助的货物","STZC-09"]
[45,"生产自产货物的外购设备和原材料（农产品除外）","STZC-10"]
[46,"对外提供研发服务","YFFW"]
[47,"提供设计服务","SJFW"]
[48,"提供广播影视节目（作品）的制作服务","GBYSZZFW"]
[49,"对外提供广播影视节目（作品）的发行服务","GBYSFXFW"]
[50,"提供技术转让服务","JSZRFW"]
[51,"提供软件服务","RJFW"]
[52,"提供电路设计及测试服务","DLSJCSFW"]
[53,"提供信息系统服务","XXXTFW"]
[54,"提供业务流程管理服务","YWLCGL"]
[55,"提供合同标的物在境外的合同能源管理服务","HTNYGLFW"]
[56,"提供信息技术外包服务","ITO"]
[57,"提供技术性业务流程外包服务","BPO"]
[58,"提供技术性知识流程外包服务","KPO"]
[59,"期租","QZ","填写在《国际运输（港澳台运输）免抵退税申报明细表》“备注”栏"]
[60,"程租","CZ","填写在《国际运输（港澳台运输）免抵退税申报明细表》“备注”栏"]
[61,"湿租","SZ","填写在《国际运输（港澳台运输）免抵退税申报明细表》“备注”栏"]