《国家税务总局关于出口货物劳务增值税和消费税管理办法有关问题的公告》(国家税务总局公告2013年第12号,以下简称“12号公告”)规定:“自2014年起,企业应在本年度4月20日前,向主管税务机关报送《生产企业进料加工业务免抵退税核销申报表》及电子数据,申请办理上年度海关已核销的进料加工手(账)册项下的进料加工业 Notice of the State Administration of Taxation on Relevant Issues Concerning the Administration of Value-added Tax and Consumption Tax on Goods Exported for Goods and Services (State Administration of Taxation Announcement No.12 of 2013, hereafter referred to as ”Announcement No.12“) states: ”Since 2014, Should be submitted to the competent tax authorities before April 20 this year, “manufacturing enterprises feedstock processing business tax rebate verification and return” and electronic data, apply for the previous year, the Customs has been written off the feed processing hand (account) Feeding industry under the book