The Impact Of New Export Tax Rebate Policy On Processing Trade Enterprises

It has been six months since the implementation of the new export tax rebate policy. However, some processing trade enterprises are not pleased with the implementation of the new deal. "Adjustment in the new deal" foreign trade The export tax rebates stipulated by the enterprises for processing, repairing and repairing raw materials, the processing fees for the special invoices for tax rebates should include the amount of raw materials and the tax refund according to the tax rebate rate of exported goods, so that some people who are engaged in foreign trade export are at a loss, compared with Mr. Su, who is from Shandong.

Questions about new approaches

Mr. Su is from a franchise. Spin Export enterprises commissioned processing. Recently, he sent a letter to the newspaper, expressing some difficulties he encountered in the actual operation of the export processing trade link after the implementation of the new deal, and questioned the new deal.

Thaksin said that the company he runs has been unable to do export business from July to now. It is not that there is no list, but that the new deal will not allow him to continue his business. He said: "foreign trade enterprises commissioned trade processing and previous policy requirements are different, his business is usually bought from the loom mill gray cloth, sent to dyeing and dyeing plant dyeing, dyeing all kinds of colored cloth after the export. But the new deal is for him to sell raw materials to processing enterprises, and processing enterprises re open full invoice to the entrusted enterprises. He thinks that the export tax rebate procedures are not only cumbersome than before, but also unreasonable.

Mr. Su believes that the original export operation process is reasonable and smooth, commissioned by the enterprise to buy gray cloth from the gray cloth factory, the cloth to the printing and dyeing mill dyeing process, dyed into all kinds of cloth exports. But now he feels "very upset", he told reporters for example: "I bought 100 thousand meters of grey cloth from the textile mill, the unit price is 5 yuan / m, a total of 500 thousand yuan, after signing the contract, the goods are imported into the textile mill, and the textile factory has issued 500 thousand yuan VAT invoice for me. Then I signed a contract with the printing and dyeing mill. The printing and dyeing processing fee was 0.5 yuan / meter. I put 50 thousand yuan into the B printing and dyeing mill, and then the printing and dyeing factory gave me an invoice of 50 thousand yuan for printing and dyeing processing. After exporting the processed 100 thousand meter cloth, I will declare the export tax rebate with the invoice of 500 thousand +5 550 thousand yuan. Now, if I follow the new deal, I must open the invoice of 500 thousand yuan from the grey cloth factory to the printing and dyeing mill, and the printing and dyeing mill will give me an invoice of 550 thousand yuan for printing and dyeing cloth. This process of selling and buying is a virtual process, and the process is no longer smooth than before.

Experts interpret new tax refund method

According to the reporter, before the implementation of the new deal, the foreign trade enterprises calculated the tax rebates on the basis of the special invoices for raw material value-added tax and the invoicing invoices issued by the processing enterprises. The head of the state tax department said: "after the implementation of the new deal, Mr. Su's business is equivalent to that of the seller. After finishing the processing, Mr. Su needs to buy back again, that is, selling one at a time is not an inflated income. It's just a process like buying and selling, because the same calculation cost is bought back, so it will not affect the profit of the company fundamentally. "

Professor Liu, an economics school of Beijing Technology and Business University, analyzed the news: "when the raw materials are sold to the processing plant, the full invoice is issued. When the foreign trade enterprises buy back, they also make full invoices. When calculating the export tax rebates, they are multiplied by the tax rate according to the invoice of the processing plant, in fact, the tax rebate can be much more than before. Since the introduction of the new policy, there has been more than one link in the process of tax rebate invoicing. The change is mainly due to the change in the algorithm of export tax rebates, which has led to a change in the buying and selling process. In fact, the tax refund algorithm is more convenient than the previous policy, and it is more advantageous for export enterprises.

For example, the A factory is a foreign trade enterprise, and the B factory is a processing enterprise. Before A and B have done business, they have two ways: one is to buy the semi-finished products, then the other is to order the B processing, and the B to the A processing fees; the second is that the A and B are not in direct contact with the suppliers, so that the suppliers of the A will be sold to them after processing; the former tax refund is calculated on the basis of two invoices, one of which is the semi-finished product * tax rebate rate; the other is the processing fee * tax rebate rate; the finished product price = semi-finished product + processing fee, which is separately calculated before, and the tax rebate rate is not consistent; after the implementation of the new policy, the tax rebate is directly combined with the finished product invoice tax rate. Because the tax rebate rate of finished products is usually higher than that of semi-finished products or raw materials, there will be more tax rebates.

Practical operation baffle Enterprises

Mr. Su said that in the actual business development, the demand for customer orders, from the supplier selection to the printing and dyeing factory processing, all the prices are confidential, only in this way is the market, is the competition. However, if the raw material invoice is processed by a commissioned processing enterprise, the price transparency will disturb the market order.

He explained that in Shandong, Hebei and other places, if the processing capacity of a printing and dyeing plant is 1 million M / month, the processing cost is 0.5 yuan / m ~2 yuan / m, then the maximum opening amount is 2 million yuan / month. If the invoice is opened to the printing and dyeing factory, the printing and dyeing factory will give the full invoice to the foreign trade company, then a printing and dyeing mill may issue tens of millions or even more invoices a month, so the printing and dyeing factory will not make full invoice at all.

"People only process, why do they let people make invoices? People do not accept billet tickets." In addition, the reason is that the sales invoice which does not exist in a commissioned enterprise, the gray cloth bought at 500 thousand yuan, and 500 thousand yuan will be sold again. But if a foreign trade company purchases the grey cloth through the printing and dyeing mill, the printing and dyeing factory can make full invoice, but this situation is few. " Mr. Su said.

stay Export tax rebate On the relevant provisions, Mr. Su hoped to suit the local conditions, not to cut across the board, and allocate resources rationally by the market.

Reporters learned from several printing and dyeing enterprises in Tongxiang, Zhejiang, that they were still not aware of the new tax rebate policy, and still believed that the company commissioned a pure processing fee invoices to carry out business.