Exemption And Refund For Export Of Foreign Enterprises -- General Trade Calculation Method

“免、抵、退”稅的“免”稅，是指對生產企業自營出口或委托外貿企業代理出口的自產貨物，免征本企業生產銷售環節增值稅；“抵”稅，是指生產企業自營出口或委托外貿企業代理出口的自產貨物應予免征或退還的所耗用原材料、零部件等已納稅款抵頂內銷貨物的應納稅款；“退”稅，是指生產企業自營出口或委托外貿企業代理出口的自產貨物占本企業當期全部貨物銷售額50%及以上的，在一個季度內，因應抵頂的稅額大于應納稅額而未抵頂完時，經主管出口退稅業務的稅務機關批準，對未抵頂完的稅額部分予以退稅；當生產企業自營出口或委托外貿企業代理出口自產貨物占本企業當期全部貨物銷售額不足50%時，未抵扣完的進項稅額，結轉下期繼續抵扣。

(1) tax basis

The "exemption, offset and refund" tax shall be calculated according to the "FOB, offset and refund" tax on the FOB price of the current export goods.

(two) general trade calculation method

1, calculation formula

The current "exemption, offset and refund" tax method shall carry out the tax rebate rate stipulated in the tax law, and calculate the tax exemption, offset and refund according to the FOB value of the exported goods. The concrete formula is as follows:

(1) calculation of current tax payable

The current amount of tax payable = the output tax on the domestic sales of the current period - (the current input tax - the tax exemption, deduction and rebate for export goods in the current period)

The amount of tax exemption, deduction and rebate for export goods in the current period = the FOB price of current export goods * foreign exchange Renminbi price x (tax rate stipulated in the Value-added Tax Ordinance - export tax rebate rate).

(2) calculate the tax refund.

When foreign investment enterprises accounted for 50% of the total sales volume and the negative tax payable at the end of the quarter, the export tax should be calculated according to the following formula:

(1) when the current amount of tax payable is negative and the absolute value is equal to the FOB price of the export goods of this quarter, the foreign exchange yuan price and the tax rebate rate,

The amount of tax payable should be the FOB price of export goods in the current quarter.

2. The current tax payable is negative and absolute value.

The amount of tax payable = the absolute value of the tax payable.

3. The amount of tax deducted from the next period of deduction is the input tax that is not deducted from the current period - the amount of tax payable.

(2) the relevant explanations in the above formula:

(1) the input tax in the current period includes the total amount of domestic purchase, water and electricity charges, pportation charges that are allowed to deduct, and the amount of input tax that can be deducted from the tax laws such as customs levying VAT.

2. The RMB exchange rate shall be determined according to the two methods stipulated in the financial system, that is, the average price declared by the state 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.

Enterprises that apply the "exemption, offset or refund" method shall not be re calculated in the quarterly report when the tax rebates are declared monthly.

(3) when the actual sales revenue of an enterprise is inconsistent with the FOB price recorded in the declaration of export goods and the foreign exchange verification list, the tax authorities shall calculate the exemption from tax rebates according to the amount paid.

4. "The amount of tax payable in the current period" refers to the "monthly tax payable".

(5) when the amount of tax payable calculated in each month is positive, it should be paid according to the tax collection period stipulated by the tax department.

The "tax payable at the end of the quarter" and "current tax payable" in the formula for "tax refund" refer to "the tax payable in the last month of the quarter".

Only when the tax payable for the last month of the quarter is negative, the formula of "tax refund" should be applied. When the amount of tax payable in other months is negative, it can only be carried forward to continue to deduct next month.

When foreign investment enterprises accounted for less than 50% of the total sales volume of the enterprises during the current quarter, and the negative amount of the tax payable at the end of the quarter, the amount of the tax deducted from the next period should be the absolute value of the tax payable.

For example, the tax exemption, offset and refund method is used to calculate the tax refund at the end of the quarter, so the following cases take export sales for the last quarter of the quarter as an example.

Case 1, when the export sales income of self produced goods is less than 50%, the tax exemption, offset and refund shall be calculated.

A shoe factory exported 40000 pairs of shoes in March 2000, FOB $150 per dozen, foreign exchange and RMB exchange rate 1:8.2928 yuan, and domestic revenue of 56000000 yuan. The purchase tax is 13800000 yuan in the current period. If the total export sales revenue of the company is 69756800 yuan in the 1 quarter, the gross domestic revenue is 76000000 yuan, and the rebate rate of shoes is 13%.

(1) sales income of exported domestic products in March = FOB price * foreign currency RMB price =40000 * 150 x 8.2928=49756800 (yuan)

(2) the tax exemption from deduction and rebate in March = the FOB price of current export goods * foreign exchange Renminbi price x (tax rate stipulated in the Value-added Tax Ordinance - export tax rebate rate) =49756800 * (17%-13%) =1990272 (yuan)

(3) the amount of tax payable in March = the amount of tax on the sale of domestic goods in the current period - (the current input tax - the tax exemption for export goods and the tax rebate in the current period) =56000000 * 17%- (13800000-1990272) =-2289728 (yuan)

(4) the amount of tax payable in March is negative, and the 1 quarter export self produced goods shall account for the sales proportion of the enterprises in the current period =69756800 * (69756800+76000000) =47.86%

After calculation, the export self produced goods account for 47.86% of the current sales of the enterprises, less than 50%. The export tax is not allowed to be refunded in the current period, and the deduction of the non deductible input tax is 2289728 yuan.

Case 2, the amount of tax payable is negative and the absolute amount is less than the "exemption from refund" tax:

A shoe factory exported 30000 pairs of shoes in March 2000. Among them, (1) 28,00 traded at FOB price, 200 yuan per dozen, and RMB foreign exchange price was 1:8.2836 yuan; (2) 2000 dozen were traded at CIF price, 240 dollars per dozen, and 20 yuan for each dozen, 10 yuan for insurance, 2 yuan for commission, and RMB foreign exchange price was 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, and the input tax payable in that month was 10800000 yuan.

If the total export sales revenue of the company in the 1 quarter is 69838796.80 yuan and the total domestic revenue is 54920000 yuan, the tax exemption and refund of the enterprise will be calculated.

(1) calculate the sales revenue of exported self produced goods in March.

Export self produced goods sales income = FOB price * foreign exchange RMB price + (CIF - pport fee - Premium - Commission) x foreign currency RMB price =28000 * 200 x 8.2836+2000 * (240-20-10-2) x 8.2836= (5600000+416000) x 8.2836=49834137.60 (yuan)

(2) the tax exemption, deduction and rebate in March = the FOB price of current export goods * foreign exchange Renminbi price x (tax rate stipulated in the Value-added Tax Ordinance - export tax rebate rate) =49834137.60 * (17%-13%) =1993365.50 (yuan)

(3) the amount of tax payable in March = the amount of tax on the sale of domestic goods in the current period - (the current input tax - the tax exemption, deduction and rebate of exported goods in the current period) =34920000 * 17%- (10800000-1993365.50) =5936400-8806634.50=-2870234.50 (yuan)

(4) the amount of tax payable in March is negative. It is necessary to calculate the 1 quarter export self produced goods in proportion to the current sales ratio of the enterprise = self export sales income (domestic sales revenue + self export sales income) =69838796.80 * (54920000+69838796.80) =55.98%

(5) the export revenue of this quarter accounts for more than 50. The tax payable at the end of the quarter is negative and the absolute value is less than the FOB price of the export goods of this quarter.

2870234.50<69838796.80 * 13%

2870234.50<9079043.58

The amount of tax payable = the absolute value of the tax payable.

The amount of tax refund should be =2870234.50 (yuan).

Case 3, the amount of tax payable is negative and the absolute amount is greater than or equal to the amount of exemption, offset and refund:

A shoe factory exported 40000 pairs of shoes in March 1999. The FOB price was $202 per dozen, and the RMB foreign exchange price was 1:8.2848 yuan. The export sales revenue was 66941184 yuan, the sales volume of domestic goods was 20000000, and the input tax was 16000000 yuan.

If the total export sales revenue of the company in the 1 quarter is 73941184 yuan, and the total domestic revenue is 30000000 yuan, the tax refund amount of the shoe factory should be calculated.

(1) export sales of self produced goods in March amounted to =40000 x 202 x 8.2848=66941184 (yuan).

(2) no tax deductible and tax rebate will be exempted from =66941184 x (17%-13%) =2677647.36 (yuan) in March.

(3) the tax payable in March is =20000000 * 17%- (16000000-2677647.36) =-9922352.64 (yuan).

(4) the amount of tax payable in March is negative. The 1 quarter export self produced goods account for the proportion of the current sales of enterprises in the =73941184 quarter (30000000+73941184) =71.14%

(5) at the end of the quarter, the amount of tax payable is negative and the absolute value is greater than or equal to the FOB price of the export goods of this season, the foreign exchange yuan price and the tax rebate rate, that is:

9922352.64 more than 73941184 x 13%

9922352.64 more than 9612353.92

The amount of tax refund shall be the FOB price of export goods, the RMB exchange rate, the tax rebate rate, that is: 9612353.92 yuan.

(6) the amount of tax deducted from the next period of deduction is =9922352.64-9612353.92=309998.72 (yuan).