Reading Tax Exemption And Identifying Tax Risks

The exemption tax in export tax exemption and refund of export goods is the basis for calculating urban construction maintenance tax and education fee addition, and its size directly affects the tax burden of production enterprises.

The impact of tax deductions

(1) export and export of goods

Influence

The ratio of internal and external sales revenue is 7:3

Example 1: the tax rate of export equipment for a manufacturing enterprise is 17%, and the tax rebate rate is 13%.

In April 2015, the enterprise purchased raw materials from China, the input tax amount specified in the special VAT invoice was 136 thousand yuan and has been certified. The export fitness equipment FOB price was 300 thousand yuan (RMB) and the information was complete. The domestic sales excluding tax revenue was 700 thousand yuan.

The amount of tax payable = output tax - (input tax - exemption from refund and exemption and deduction of tax) - the amount of tax deducted from the previous period is =70 * 17%- (13.6-1.2) =-0.5 million yuan <0, resulting in a tax allowance of 5 thousand yuan.

Exemption and refund shall not be exempted from and deducted from the tax = the FOB value of export goods x exchange rate (export goods applicable tax rate - export tax rebate rate) =30 * (17%-13%) =1.2 (10000 yuan).

The exemption and refund amount = the FOB price of export goods * the export tax rebate rate =30 * 13%=3.9 (10000 yuan), the tax refund amount should be 5 thousand yuan, since the tax allowance is 5 thousand yuan, the tax exemption and refund amount is 39 thousand yuan.

Tax deductions = tax deductions - the amount of tax refund should be =3.9-0.5=3.4 (10000 yuan), and the tax deduction ratio is =3.4 3.9 x 100%=87.17%.

The ratio of internal and external sales revenue is 3:7

Case 1: under the premise that other data and conditions remain unchanged, the ratio of internal and external sales is adjusted, and the FOB price of fitness equipment exported is RMB 700 thousand yuan (RMB), and the information is complete. The domestic sales excluding tax revenue is 300 thousand yuan.

The amount of tax payable is =30 x 17%- (13.6-2.8) =-5.7 million yuan <0, resulting in a tax allowance of 57 thousand yuan.

No tax deductible and deductible tax =70 x (17%-13%) =2.8 (10000 yuan).

The exemption and refund amount is =70 * 13%=9.1 (10000 yuan), and the tax refund amount should be 57 thousand yuan due to the tax allowance of 57 thousand yuan. The tax exemption and refund amount is 91 thousand yuan.

The exemption tax is =9.1-5.7=3.4 (10000 yuan), and the tax exemption ratio is =3.4 9.1 x 100%=37.36%.

From the above two cases, the proportion of tax deductions increases with the increase of domestic income, until the proportion of tax deductions reaches the maximum.

(two) the influence of export tax rebate rate

17% full amount

Example 2: the tax rate of fitness equipment exported by a manufacturing enterprise is 17%, and the export tax rebate rate is 17%.

In April 2015, the enterprise purchased raw materials from China, and the input tax amount specified in the VAT invoices was 170 thousand yuan and has been certified. In the month, the FOB price of export fitness equipment was 700 thousand yuan (RMB), the documents and information were complete, and the domestic sales did not contain tax revenue of 500 thousand yuan.

The amount of tax payable is =50 x 17%- (17-0) =-8.5 yuan <0, resulting in a tax allowance of 85 thousand yuan.

No tax deductible and deductible tax =70 x (17%-17%) =0.

The tax refund amount is =70 x 17%=11.9 (10000 yuan), and the tax refund amount is 85 thousand yuan due to the tax amount of 85 thousand yuan < 119 thousand yuan from the tax exemption amount.

The exemption tax is =11.9-8.5=3.4 (10000 yuan), the tax exemption ratio is =3.4 * 11.9 * 100%=28.57%

15% difference rebate

Case 2, under the premise that other data and conditions remain unchanged, the ratio of export tax rebate adjustment will be reduced from 17% to 15%.

The amount of tax payable is =50 x 17%- (17-1.4) =-7.1 million yuan <0, resulting in a tax allowance of 71 thousand yuan.

No tax deductible and deductible tax =70 x (17%-15%) =1.4 (10000 yuan).

The exemption and refund amount is =70 * 15%=10.5 (10000 yuan), and the tax refund amount should be 71 thousand yuan due to the tax allowance of 71 thousand yuan. The tax exemption and refund amount is 105 thousand yuan.

The exemption tax is =10.5-7.1=3.4 (10000 yuan), and the tax exemption ratio is =3.4 10.5 x 100%=32.38%.

From the above two cases, we know that the proportion of tax deductions varies with the size of the tax refund rate. The greater the difference between the tax rate and the tax rebate rate, the maximum proportion will be reached.

(three) the impact of export goods appreciation rate

The value added rate of export goods is 20%.

Example 3: the tax rate of fitness equipment exported by a manufacturing enterprise is 17%, and the export tax rebate rate is 13%.

In April 2015, the enterprise purchased raw materials from China, and the input tax amount specified in the VAT invoices was 136 thousand yuan and certified, and the total amount of products being completed was 1 million yuan.

Export fitness equipment FOB price 1 million 200 thousand yuan (RMB) documents and information is complete, and there is no carry over tax on the previous period.

The amount of tax payable is =0 x 17%- (13.6-4.8) =-8.8 million yuan <0, resulting in a tax allowance of 88 thousand yuan.

No tax deductible and deductible tax =120 x (17%-13%) =4.8 (10000 yuan).

The exemption and refund amount is =120 * 13%=15.6 (10000 yuan), and the tax refund amount should be 88 thousand yuan due to the tax allowance of 88 thousand yuan. The tax exemption and refund amount is 156 thousand yuan.

=15.6-8.8=6.8 (10000 yuan), the tax exemption ratio is =6.8 15.6 x 100%=43.59%.

The value added rate of export goods is 40%.

Case 3: on the premise that other data and conditions remain unchanged, the value added rate of export goods will be adjusted from 20%~40% to FOB, which will be 1 million 400 thousand yuan for export of fitness equipment.

The amount of tax payable is =0 x 17%- (13.6-5.6) =-8 million yuan <0, resulting in a tax allowance of 80 thousand yuan.

No tax deductible and deductible tax =140 x (17%-13%) =5.6 (10000 yuan).

The exemption and refund amount is =140 * 13%=18.2 (10000 yuan), and the tax refund amount should be 80 thousand yuan due to the tax allowance of 80 thousand yuan. The tax exemption and refund amount is 182 thousand yuan.

The exemption tax is =18.2-8=10.2 (10000 yuan), and the tax exemption ratio is =10.2 18.2 x 100%=56.04%.

From the above two cases, the proportion of tax deductions increases with the increase of value-added rate, until the maximum proportion of exemption is reached.

Tax exemption ratio, risk pre control

(1) the amount of input tax should be avoided.

The deduction of input tax of production enterprises has a greater impact on the proportion of exemption.

Therefore, in practice, enterprises should analyze the impact of input tax on raw materials, energy consumption and other important indicators, and familiarise themselves with all kinds of situations where the input tax is not deducted.

(two) domestic revenue should not be concealed.

Concealing income from domestic sales and increasing the tax allowance of input tax will lead to a decrease in the proportion of deductions.

In this regard, enterprises should comprehensively analyze the value-added rate of product units, reasonably calculate the theoretical tax burden of the products, and exclude the adverse effects of normal indicators on the tax burden of enterprises.

(three) enterprises consciously maintain compliance with tax laws.

Production enterprises should understand the benefits brought about by the export tax rebate policy, pay attention to the legal responsibilities that should be undertaken in violation of regulations, and recognize the serious consequences of concealment of revenue, entry and export of false declaration, so as to improve their compliance with tax laws.

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