FOB Inconsistent How To Declare Export Tax Rebate

The customs declaration form shows that the mode of paction is CNF and the freight cost is 3600 US dollars.

The actual situation is that the paction method is CIF, and the US $3600 is only a freight for one container. The export has 5 containers, totaling 18000 US dollars, and shipping cost is US $629, resulting in the export invoice and customs declaration form issued by our company are not consistent with the FOB price.

How can I declare the export tax rebate?

A: the Ministry of finance,

As regards the fourth provisions of the circular on the value added tax and consumption tax policy on export goods services (fiscal 2012 [39]), the tax basis for the refund (Exemption) of value added tax (FOB) is the basis for the export of goods and services of production enterprises (except for goods processed and re exported goods).

The actual FOB price shall be based on the FOB price on the export invoice, but if the export invoice does not reflect the actual situation

The competent tax authorities shall have the right to give

。

The Circular of the State Administration of Taxation on the relevant issues of the "Regulations on the administration of value-added tax and consumption tax on export goods services" (ninth of the twelfth announcement of the State Administration of Taxation) second stipulates that when the production enterprises declare tax exemption and refund, if the FOB price listed in the detailed list of declaration of exemption, offset and refund of export goods of the production enterprises is inconsistent with the FOB price on the corresponding declaration of export goods, the reasons for the difference of the FOB price of export goods should be filled out according to the requirements of the competent tax authorities. "The statement of the reasons for the difference in the prices of export goods" shall be submitted in accordance with the requirements of the competent tax authorities. "Ninth", "

Therefore, your company can declare the export tax rebate and declare the tax rebate according to the correct export FOB price system that is actually occurring. In addition to providing the tax refund information for the normal declaration, it is necessary to provide an explanation for the difference in the origin of the export price.

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The research and development activities of an enterprise in the field of high and new technology supported by the state mainly stipulate that the value of the equipment and equipment purchased in September 2014 is 5 million 600 thousand yuan. According to the notice issued by the Ministry of Finance and the State Administration of Taxation on the implementation of the preferential policies on enterprise income tax (fiscal 69 [2009]), and the State Council's Circular on the implementation of the preferential tax policy on enterprise income tax (No. 39 of the national income tax No. 2007), the financial personnel of enterprises ask whether they can enjoy accelerated depreciation and the Deduction Policy of research and development expenses at the same time.

According to the second provision of the Ministry of Finance and the State Administration of Taxation on the implementation of some preferential policies on enterprise income tax (second), the Circular of the State Council on the implementation of the interim preferential policies for the implementation of enterprise income tax (No. 39 of the national income [2007] No. 39) shall not be superimposed on the enjoyment, and the preferential tax policies that are not subject to change shall be limited to the preferential tax policies for enterprise income tax, the regular tax deduction and tax reduction stipulated in the enterprise income tax law and its implementation regulations, and the reduction of tax rates.

Accelerated depreciation and enterprise research and development expenses deduction policy does not belong to the above two situations. If the enterprise meets the corresponding conditions, it can enjoy accelerated depreciation and enterprise research and development cost plus Deduction Policy.

According to the second provision of the Ministry of Finance and the State Administration of Taxation on the improvement of the enterprise income tax policy for accelerating depreciation of fixed assets (fiscal 2014 [75]), it is stipulated that the newly purchased instruments and equipment specially purchased for R & D after January 1, 2014 should be included in the current period cost and deducted in the calculation of taxable income, no more than the annual depreciation. The unit value of more than 1 million yuan can shorten the depreciation period or adopt accelerated depreciation method.

According to the fourth regulation issued by the State Administration of Taxation on the "administrative measures for pre tax deduction of enterprise research and development expenses (Trial Implementation)" (fourth of the national tax code [2008]), the enterprises engaged in the "priority area of high technology industrialization key areas guide" (2007) promulgated by the state key supporting high and new technology field and the national development and Reform Commission, etc., stipulate the research and development activities of the project, and the expenses for the depreciation and rental of the equipment and equipment that are actually used for research and development activities in a taxable year, and allow for the deduction of the taxable income when calculating the taxable income amount.

Therefore, enterprises that meet the relevant conditions can enjoy both accelerated depreciation and enterprise research and development cost deduction policy.