Calculation Method Of Export Tax Refund For General Trade

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

"Retreating" means that the 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.

"FOB" (written in English as the FOB price) is the FOB price on board the port of shipment, but the delivery price is a symbolic delivery, that is, the seller delivers the necessary shipping documents to the buyer for the 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 as follows:

FOB price =CFR price freight =CIF price * (1- insurance plus * premium rate) - Freight

Therefore, if an enterprise acts as an export price on the basis of the CIF price, the foreign freight, insurance premium Commission and financial expenses that shall be deducted by the enterprise shall be deducted after the goods leave, and the freight shall be deducted at the CFR price.

Two. Calculation method

1. General trade

(1) formula:

The current tax payable = the sales tax for current domestic sales and the FOB value of current export goods * foreign exchange Renminbi price x tax rate - all the current input tax.

Current tax refund = FOB price of export goods * foreign exchange Renminbi price * tax rebate rate

(2) the above formula is explained:

(1) the input tax in the current period includes the total amount of domestic purchase, water and electricity charges, transportation 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.

(3) when the actual sales revenue of an enterprise is inconsistent with the amount recorded on the export, but the foreign exchange verification list, the tax authorities will refund the amount according to the amount recorded in the declaration of export goods.

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

For example:

Example 1, a shoe factory exported 30000 shoes in March 2000, including: (1) 28000 dozen traded at FOB price, 200 dollars per dozen, RMB foreign exchange price is 1:8.2836 yuan; (2) 2000 dozen traded at CIF price, each dozen 240 dollars, and each dozen paid 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 sales revenue of export self produced goods: sales income of export self produced goods = FOB price * foreign exchange RMB price + (CIF - transportation fee - Premium - Commission) x foreign currency RMB card =28000 x 200 x 8.2836+2000 * (240-20-10-2) x 8.2836=49834137.60 (yuan)

The current tax payable = the sales tax for current domestic sales + the FOB price of current export goods, the foreign currency renminbi price, the tax rate - all the current input tax =5936400+49834137.60 * 17%-10800000=3608203.39 (yuan).

The current tax refund should be the FOB price of current export goods * foreign exchange yuan price * tax rebate rate -49834137.60 * 13%=6478437.89 (yuan).