A foreign trade enterprise with its own export business

The goods purchased by a foreign trade enterprise with the right to import and export are directly exported, and the state is exempted from export sales value-added tax; After the goods are exported, the value-added tax paid or borne by the domestic procurement link will be refunded according to the acquisition cost and the prescribed tax refund rate, and the part that will not be deducted or refunded will be transferred to the sales cost of the exported goods. The calculation of export value-added tax of foreign trade enterprises should be based on the input amount and tax refund rate indicated on the special invoice for the purchase of export goods, that is, the tax refund amount = the purchase amount excluding value-added tax in foreign trade acquisition × the tax refund rate. The tax rate of tax refund (exemption) for export goods, that is, the export tax rebate rate refers to the ratio between the tax refund amount of export goods and the tax basis. The tax basis mentioned here refers to the basis and standard for calculating the tax refund (exemption). At present, the tax refund (exemption) is calculated for the export goods of production enterprises, and the FOB price of export goods is used as the tax basis; For the calculation of tax refund for export goods of foreign trade enterprises, the export quantity and the purchase amount of goods are used as the tax basis.

Example: A clothing import and export company purchased 1, sets of clothing from a clothing factory at a unit price of 12 yuan, with a purchase amount of 1.2 million yuan and an input tax of 24, yuan. The payment for the goods has been paid by bank deposit and a special VAT invoice has been obtained. In September 28, the company exported all its garments, obtained the customs declaration form for export goods (for export tax refund only) and the verification form for export proceeds, and completed the export tax refund procedures. The FOB price of export goods is $2,. According to the Notice on Increasing Export Tax Refund Rate of Some Commodities (Caishui [28] No.138) issued by State Taxation Administration of The People's Republic of China, Ministry of Finance on October 21st, 28, the export tax rebate rate of some textiles, clothing and toys will be increased to 14% from November 1st, 28. (The specific execution time shall be based on the export date specified in the export goods declaration form in Shanghai. )

tax refund amount = purchase amount excluding value-added tax in foreign trade acquisition × tax refund rate = 1,2,× 14% = 168, yuan

2. How can I refund it when I produce and export myself?

1. Scope of export enterprises subject to "exemption, credit and refund" tax:

All domestic-funded production enterprises with import and export operation rights, production-oriented foreign-invested enterprises and production-oriented group companies with export business belong to the scope of "exemption, credit and refund" tax. The identification of a production group company is based on whether the import and export company (department) established by the production group company is a first-class legal person and whether it has the right to invoice. At present, there are three forms of production-oriented group companies: one is that the group company has its own production capacity, and an import and export department is set up within the group to specialize in the sales of products produced within the group company. Although the import and export department carries out internal independent accounting, the invoices issued by the import and export department are all on the head of the group company, and its import and export department has no independent invoicing right and cannot be qualified. Therefore, the group company implements the tax exemption, credit and refund method. The second is that the group company sets up an independent accounting import and export branch and authorizes its enterprises to operate the import and export business, specializing in purchasing the products of the group member enterprises and engaging in foreign trade. The import and export company has independent invoicing rights and can sell them in the name of an import and export branch, which is an industry and trade company in nature, and the import and export branch does not implement the tax exemption, credit and refund method. The third is that the group company itself is a management department and has no production capacity. It has the first-class legal person qualification, and its subordinate member enterprises are independently accounted for and also have the first-class legal person qualification. The group company must issue VAT invoices when purchasing the products of its subordinate member enterprises. The group also does not implement the tax exemption, credit and refund method.

ii. tax basis for tax refund of export goods

export enterprises should refund the value-added tax on export goods, which is calculated according to the output tax. The "exemption" tax that implements the "exemption, credit and refund" tax method means that the self-produced goods exported by the production enterprise or entrusted by the foreign trade enterprise are exempted from the value-added tax in the production and sales of the enterprise; "Offset" tax refers to the taxable amount of raw materials, spare parts and other paid taxes used by the production enterprise to offset the taxable amount of domestic goods, which should be exempted or refunded for the self-produced goods exported by itself or entrusted by foreign trade enterprises; "Refund" tax refers to the fact that a production enterprise exports its own goods or entrusts a foreign trade enterprise to export its own goods on its behalf, which accounts for more than 5% of the total sales of goods in the current period. In a quarter, if the amount of tax to be offset is greater than the tax payable, it will be refunded with the approval of the tax authorities in charge of export tax rebate. This Municipality has mastered the principle that if the export enterprises export self-produced goods by themselves or entrust foreign trade enterprises to account for 5% or more of the total sales of goods in the current period in a quarter or half a year, the export enterprises shall apply and the relevant tax refund branches shall handle the tax refund with the approval of the competent tax authorities. When a production enterprise exports its own goods or entrusts a foreign trade enterprise to export its own goods as an agent, which accounts for less than 5% of the total sales of goods in the current period of the enterprise, even if the tax payable in a certain month is negative and the input tax that has not been deducted far is not returned, it will be carried forward to the next period to continue to be deducted.

the self-produced goods exported by the above-mentioned production enterprises on their own or entrusted by foreign trade enterprises refer to the goods purchased by the production enterprises from raw and auxiliary materials and processed or commissioned by the production enterprises. For the branded products produced by the joint venture of the production enterprise or the products produced by other units, the products bearing the trademark of this enterprise are regarded as self-produced products. When a production group company purchases goods produced by a member enterprise of the group, it is also regarded as self-produced goods.

III. Specific calculation formula for realizing "exemption, credit and refund" tax

(1) Current tax payable = current output tax of domestic goods-(current input tax-current export goods are not exempted, deducted and refunded)

(2) Current export goods are not exempted, Tax amount deducted and refunded = FOB price of exported goods in the current period × foreign exchange RMB quotation × (VAT rate-tax refund rate)

When the export sales of the production enterprise in this quarter account for 5% or more of all goods sales of the enterprise in the same period, And when the tax payable is negative at the end of the quarter, the tax refund amount shall be calculated according to the following formula:

① When the tax payable in the current period is negative and the absolute value is ≥ the FOB price of export goods in this quarter × the foreign exchange RMB quotation × the tax refund rate:

The tax refund amount in the current period = the FOB price of export goods in this quarter × the foreign exchange RMB quotation × the tax refund rate

② When the tax payable is negative and the absolute value is <; FOB price of export goods in this quarter × foreign exchange RMB quotation × tax refund rate:

current tax refund amount = absolute value of tax payable

In the above formula, "FOB price of export goods" = CIF price of export goods-foreign transportation fee-insurance premium-commission

"foreign exchange RMB quotation" is subject to the accounting exchange rate of the enterprise.

(III) If the production enterprise imports materials and parts by the way of "feed processing" for re-export, the tax amount of "exemption, credit and refund" shall be calculated according to the following formula

1. The tax amount that is not exempted, deducted and refunded for the current export goods = the FOB price of the current export goods × the foreign exchange RMB quotation price × (tax rate-tax refund rate)-the calculated price of the composition of the duty-free imported materials and parts written off by the customs in the current period *

Deduct the tax amount of the tax rate difference of imported materials from the "tax amount of export goods that are not exempted, deducted and refunded in the current period", because the FOB price of export goods in the current period includes the value-added tax (VAT) price of imported materials when they are declared for import, while the customs is exempt from VAT for imported materials that come back from raw material processing, so we use the tax amount of the tax rate difference of imported materials to offset the tax amount that is not exempted, deducted and refunded, thus reducing the current taxable amount.

2. Other calculation formulas are the same as above.

IV. Time and operation steps for submitting the procedures for tax exemption, credit and refund:

Export enterprises can apply for tax exemption, credit and refund in advance and formally. Pre-declaration shall be handled by export enterprises on a monthly basis. Export enterprises that only implement tax credit without tax refund shall formally declare once every six months, and export enterprises that exempt, credit and tax refund shall formally declare once every six months (or at the end of the season).

(I) Pre-declaration of enterprises and pre-examination by tax authorities

After the goods are declared for export and sold financially, a production enterprise shall apply for pre-declaration of self-operated (entrusted) export goods to the tax authorities in charge of its tax collection every month. On the basis of export invoices, export enterprises shall fill in the Pre-declaration Form for Exemption, Credit and Tax Refund of Self-operated (Entrusted) Export Goods of Production Enterprises (hereinafter referred to as the Pre-declaration Form) on a monthly basis, and fill in the summary table of the Pre-declaration Form with the monthly summary. The detailed list and summary table are in quadruplicate. Enterprises should not attach any documents, and submit the "Pre-declaration Form", including the detailed list and summary table, to the tax authorities. After the tax authorities (branches and institutes) in charge of tax collection sign the pre-examination opinions on the form audit, they shall first handle the procedures of exemption, credit, tax refund and tax payable for the production enterprises according to the pre-examination opinions, or carry forward the input tax that has not been deducted to the next period to continue the deduction. At the same time, one copy of the Pre-declaration Form signed by the tax authorities will be returned to the production enterprise, and the remaining three copies will be temporarily stored by the tax authorities for use when the enterprise formally declares for verification.

(II) Formal declaration of enterprises exempted, credited and refunded taxes and preliminary report of tax authorities

1. Formal declaration of exempted, credited and refunded taxes adopts computer disc declaration method. As long as the enterprise inputs the original financial data of the enterprise into the computer according to the specific operating procedures of the computer, and produces a formal declaration schedule and a formal declaration summary table, together with the complete set of documents corresponding to the schedule, it shall go through the formal declaration with the tax authorities in charge of taxation within two weeks after the end of the half year.

2. Examination of documents of tax authorities

A. Examination of customs declaration forms: Customs declaration forms are the "customs declaration forms" that enterprises fill in and submit to the customs for inspection and release. The basis of goods import and export is one of the concrete manifestations of handling customs declaration procedures, and it is also the main evidence for export enterprises to handle export tax rebates. The customs declaration form must be a special seal for export tax refund (original) and stamped with the customs inspection stamp. The customs declaration unit shall fill in the list according to the requirements of the items on the customs declaration form, and shall not alter it at will.

B, verification of the foreign exchange receipt verification form: the foreign exchange receipt verification form is a certificate of verification of foreign exchange receipt issued by the foreign exchange administration according to the foreign exchange settlement situation of the export enterprises. When the export enterprises apply for tax refund, they should provide a special seal (original) for export tax refund stamped with the written-off seal of the foreign exchange administration, and this certificate shall not be altered, otherwise it will be treated as a invalid ticket.

C. Review of shipping, insurance and commission documents: When an export enterprise settles its export goods on CIF basis, it must first deduct foreign transportation fees, insurance premiums, commissions, etc. and convert them into FOB prices before calculating the export goods sales, that is to say, the original documents provided by the enterprise should also include transportation fees, insurance premiums and commission documents.

3. Write-off and reporting by the tax authorities

The tax authorities will compare the schedule of the Declaration Form with the schedule of the Pre-declaration Form, and go through the write-off procedures for the export business with complete sets of documents, that is, indicate that the business has been written off in the remarks column of the schedule of the Pre-declaration Form. The tax bureaus of all districts and counties and the branches directly under the Municipal Bureau shall complete the audit procedures of exemption, credit and tax payable within one and a half months after the end of the year, or carry forward the input tax that has not been deducted to the next period to continue to be deducted, and report the details of the Declaration Form, the summary form and the details and summary form of the Pre-Declaration Form to the relevant tax refund branches after signing the audit opinions.

4. recheck of tax refund sub-bureau

the tax refund sub-bureau shall recheck according to the provisions of the document, sign and approve the Notice of Examination and Approval for Exemption, Credit and Tax Refund of Export Goods of Production Enterprises, and submit it to the tax bureaus of all districts and counties and the finance and taxation sub-bureaus directly under the Municipal Bureau as the basis for examination and approval.

(III) Formal declaration of enterprises with tax exemption, credit and tax refund and examination by tax authorities

If a production enterprise exports its own products or entrusts a foreign trade enterprise to export its own products on its behalf, accounting for 5% or more of its total sales in the current period, and the tax payable is negative, the formal declaration of tax exemption, credit and tax refund shall be handled every six months (or at the end of each quarter) just like the above-mentioned enterprises with tax exemption, credit and tax refund.

(IV) Year-end liquidation of production enterprises

The annual liquidation of exemption, credit and tax refund for export goods of production enterprises shall be handled in the first quarter of each year.