Exemption And Refund Of Export From Foreign Enterprises -- Calculation Method Of Incoming Processing Trade

Calculation method of trade in "incoming processing"

(1) the meaning of "incoming processing".

(2) calculation of "exemption from refund" tax on export processing of "incoming processing"

The calculation of "exemption, offset or refund" for export goods and general trade mode export goods is roughly the same. Only when calculating the tax amount and the maximum amount of tax refund that should not be deducted or rebate during the current period, the tax deductible tax shall be calculated for the bonded goods imported tax-free.

That is: the current period of non deductible or rebate tax = the FOB price of current export goods * foreign exchange yuan price (x) (tax rate - tax rebate rate) - the customs duty on cancellation of tax exemption imported materials, the taxable price (tax rate - tax rebate rate) should be the upper limit of tax refund = the FOB price of export goods in the current quarter, the foreign exchange yuan price and the tax rebate rate.

Note: the tax rebate rate of duty free imported parts shall be based on the tax rebate rate for re exported goods.

The calculation procedures and formulas of the rest and tax rebates are the same as the formulas for the exemption, offset and refund of the export trade of the foregoing general trade mode.

(3) the calculation of simulated deduction tax is consistent with the relevant requirements in the calculation method of "receding back".

In 2000 March, a foreign invested enterprise producing leather shoes produced leather shoes for export. According to the FOB and foreign exchange rates, the export revenue was RMB 8 million yuan, the domestic leather shoes income was 2 million yuan, and the input tax amount was 1 million yuan. Among them, the export goods were processed by imported processing, imported cattle and sheepskin, and so on, according to the import price and quantity specified in the import declaration sheet, it was equivalent to RMB 2 million yuan.

If the total export sales revenue of the company in the 1 quarter is 12 million yuan, the total domestic revenue is 6 million yuan, and the total value of imported cattle and sheepskin is 8 million yuan.

1. No tax exemption, refund or refund of =800 * (17%-13%) -200 x (17%-13%) =24 (10000 yuan) will be made in March.

2. March taxable amount =200 * 17%- (100-24) =-42 (10000 yuan)

(3) the export goods produced in the 1 quarter account for the sales proportion of the enterprises in the current period =1200% (1200+600) =66.67%

Because the ratio exceeds 50%, the current tax rebate can be refunded.

Fourth, the maximum amount of tax refund should be =1200 x 13%-800 x 13%=52 (10000 yuan), 42<52.

Therefore, the tax refund = the absolute value of the tax payable =42 (10000 yuan).

From the above calculation, we can see that the way of simulating tax deduction is to calculate the tax exemption materials imported from tax-free enterprises in the process of calculating the tax exemption, refund and refund of customs duties, which is regarded as the value added tax imposed by the Customs on behalf of the customs, and to deduct the actual amount of tax deductible by enterprises when they are not exempted from deduction and tax rebate. This reduces the tax that enterprises can not avoid, offset or withdraw. On the other hand, it also increases the amount of tax payable in the enterprise input tax that can be paid for value-added tax or tax rebate, so as to lighten the burden of enterprises.

Therefore, it is a preferential measure for the state to calculate the simulated tax deduction for the bonded parts imported tax-free as the tax already collected.

If the simulated tax deduction is made for the duty free imported parts, the negative tax refund amount (i.e. the upper limit of the tax refund should be) is negative. The negative number should be carried forward to the next stage and not be processed according to zero. When calculating the "exemption, offset or refund" tax for the next period, it should be offset by the negative number.