Calculation Method Of Tax Refund For General Trade Export Goods

At present, the tax refund methods for export goods of foreign invested enterprises include "tax refund" and "exemption, offset and refund" tax.

The "retreat" means that goods exported by the manufacturer or exported by principal agent shall be taxed according to the tax rate stipulated in the Provisional Regulations of value added tax, and then the tax authorities in charge of the export tax refund shall be examined and approved in the national export tax rebate plan according to the prescribed tax rebate rate.

First, tax basis.

The method of "retreating" shall be calculated according to the FOB value of the current export goods, which is calculated by the RMB exchange rate.

The "FOB" price is written on board FOB, but the delivery price is a symbolic delivery. That is, the seller delivers the necessary shipping documents to the buyer for payment according to the contract, and the risk dividing between buyers and sellers is based on cargo loading.

Therefore, the FOB price is the buyer's responsibility for chartering a ship, booking insurance, paying insurance premium.

The most commonly used conversion methods of FOB, CFR and CIF are: FOB price, =CFR price, freight, =CIF price (* 1- insurance plus * premium rate) - freight charges. Therefore, if an enterprise takes the CIF as a foreign export paction, it should deduct the foreign freight, insurance premium Commission and financial expenses that the enterprise has to bear after the goods leave, and the freight should be deducted at the CFR price.

General trade terms: (1) calculation formula: the tax payable in the current period: the tax payable in the current period = the sales tax for current domestic sales and the FOB price of the current export goods, the foreign currency renminbi price, the tax rate - all the input tax in the current period, the tax refund in the current period = the FOB price of the exported goods, the foreign exchange RMB price, the tax rebate rate, the tax refund rate (2), and the relevant formula for the calculation formula. Two, calculation method 1,

The price of foreign exchange yuan should be determined according to the two methods stipulated in the financial system, that is, the average price declared on the day or the price at the beginning of the month and the end of the month.

Once the calculation method is determined, the enterprise shall not change it within a tax year.

When the actual sales revenue of an enterprise is inconsistent with the amount recorded on the export documents and the foreign exchange verification list, the tax authorities shall refund the amount according to the amount specified in the export declaration.

If the tax payable is less than zero, the tax payable should be deducted next time.

Example: 1, a shoe factory in March 2000 export shoes 30000 dozen, of which: (1) 28000 dozen to FOB price, each dozen 200 dollars, the RMB foreign exchange price is 1:8.2836 yuan; (2) 2000 dozen hit CIF price, each dozen 240 dollars, and each dozen pay freight 20 yuan, insurance premium 10 yuan, commission 2 yuan, RMB foreign exchange price is 1:8.2836 yuan.

In the current period, 19400 sales of domestic shoes were achieved, sales revenue was 34920000 yuan, and output tax was 5936400 yuan. The input tax payable in that month was 10800000 yuan, and the rebate rate for shoes was 13%.

Calculate the amount of tax payable and the amount of tax payable with the method of "retreating".

Calculate the export sales income of self produced goods: export sales of self produced goods = FOB price, foreign currency RMB price + (CIF, insurance premium Commission) * foreign currency RMB card =28000 x 200 x 8.2836+2000 * (240-20-10-2) x 8.2836=49834137.60 (yuan), the period of tax payable is: the sales tax for current domestic sales, the FOB price of current export goods, the foreign currency RMB price, the foreign exchange rate, the tax rate, the total input tax of the current period, =5936400+49834137.60 * 17%-10800000=3608203.39 (yuan), the tax refund for the current period shall be the FOB price of the current export goods = the current export price of goods, the foreign exchange RMB price, the tax rebate rate -49834137.60 * 13%=6478437.89 (yuan).