Blog.sina/u/sina/u/sina/u/ui Ns R N refund a measure of the domestic tax part or all of the exporters that export products have been levied to exporters. This is also an international practice. The "Interim Regulations on the Value -added Tax of the People's Republic of China", which was implemented on January 1, 1994, stipulated that the value -added tax rate for taxpayers' export goods was zero. The taxes that the goods have been afforded in the domestic production and circulation links have entered the international market at the international market at a non -tax price. According to the "Interim Regulations on Value -added Tax", after the export of enterprise products, the tax department shall be in accordance with the input tax of the export goods as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise, the enterprise shall be the enterprise as the enterprise as the enterprise as the enterprise. For tax refunds, due to tax reduction and other reasons, the amount of input tax of goods is often not the same as the tax amount of actual burden. If the input tax refund of the exported goods is refunded, the problem of less levy and more refund will be generated. The ratio -———— Export tax refund rate.
The tax refund process (practice): You first must have a foreign trade enterprise export tax refund system, or the production enterprise export tax refund system (this export tax refund network in China, or your financial staff The training of the tax bureau will be sent to you a disk). In the future, all the operations about electronic declaration will be used. 2. How to do it? 1) This is a very complicated job. You can only say about it. After a batch of goods exported, collect the input of the input of this ticket to the tax bureau to check the ticket. Complete within 30 days. 2) You must first make a pre -reporting report in the enterprise export tax refund system (how to do it, you will know when you read the book), you will generate two reports (3.5 -inch floppy disks). The special supervisor of it will be handed over to you, he will review until all the information is correct. 3) The next step is to wait for the invoice information, if it is a new enterprise After 3 months of tax refund, the tax bureau's computer only had the invoice information of this ticket.) Generally, information will be available after a week. 4) and other information. It will generate 2 forms, 2 Shen Bao Dao 5) Finally, what you have to do is to sell the verification form, declaration form (export tax refund), proliferative tax invoice, 2 forms, 2 Shenbao plates handed to you to you Specialist. This is the process of export tax refund. If you are a new enterprise, all jobs should be completed within 90 days after the export.
First understand what is export tax refund: This goods refund (exemption) tax refers to the export of goods exported by the export of goods in international trade. The tax (value -added tax, consumption tax) paid in accordance with the national tax law. This is a tax measure that is usually adopted in international trade and accepted by countries. The purpose is to encourage countries to export goods in fair competition.
The convention of the international community and the current national conditions of our country, and referring to the international approach, my country has formulated and implemented the taxation system and management measures for export goods refund (exemption). This method clearly stipulates that the exported goods exported by the export operation rights, in addition to other regulations, can be exported to the goods declaration and financed after the sales, the tax authority shall be submitted to the tax authority for approval to refund or levy value -added on a monthly tax authority to be approved to be refunded or exempted value -added of value -added. Tax and consumption tax.
What is the characteristics of export cargo refund (exemption) tax: The taxation system for export goods in my country is a reference to international passage. Based on many years of practice, Special tax system for self -containing system. Compared with other tax systems, this new tax system has the following main characteristics:
(1) It is a revenue refund behavior. Taxation is a form of the distribution of remaining products in national income in order to meet the public needs of social public revenue in order to meet the public needs of the society. The export cargo refund (exemption) tax is a specific tax system, and its purpose is different from other tax systems. It is a kind of income refund or tax exemption tax that the state has levied the export goods in China after the export of goods, and the revenue refund or tax exemption from the enterprise is obviously different from the purpose of collecting fiscal funds by other tax systems.
(2) It has the single nature of regulating functions. my country ’s refund (exemption) tax on export goods is intended to enable the export goods of enterprises to participate in the international market competition at no tax price. This is a policy measure to improve the competitiveness of enterprise products. Compared with the two -way adjustment functions of other tax system encouragement and restrictions, revenue and deductions, export goods refund (exemption) taxes have the characteristics of regulating functions.
(3) It is an international practice in the indirect tax category. Many countries in the world implement indirect tax systems. Although its specific indirect tax policies are different, countries are consistent with the "zero tax rate" of exported goods in the indirect tax system. In order to pursue the "zero tax rate" principle of exported goods indirect tax, some countries implement a tax exemption system, some countries implement a tax refund system, and some countries will refund and the tax exemption system at the same time. In order to enable enterprise export products to participate in the international market competition at an indirect price. Export goods refund (exemption) tax policy is closely related to the taxation system of various countries. It is separated from the taxation system. The export cargo refund (exemption) tax will lose the specific basis.
The principle of export cargo refund (exemption) tax: (1) The principle of fair tax burden. Implementing refund (exemption) tax on export goods is the basic requirement to ensure fair participation in international trade competition. Due to the differences in politics, economy, history, and traditions of various countries, the tax systems of various countries are not the same, which makes the tax burden of the same goods in different countries. This kind of international tax differences will inevitably lead to different tax contents of exports of goods between international trade, which leads to the result of the failure to achieve fair competition in the international market in international markets. The method of eliminating this impact is in accordance with international practices, the indirect taxes that have been levied on exported goods (exempt) exported goods.
(2) The principle of territorial management. The indirect taxes of each country formulate policies and regulations in accordance with the principles of territorial management. Each independent sovereign state has fully independent autonomy in terms of taxation, including taxation and reduction, exemption, and tax refund rights. The tax policies formulated by macro -controls in the country's economy are only applicable to goods that produce and consume in China, and they are not applicable to exported goods. Therefore, in accordance with the principles of indirect taxation, the regulations for exempting tax refund in my country's VAT and Consumption Tax Interim Regulations are only applicable to China, not abroad. For goods that are consumed in China, including the import of goods consumed in my country produced abroad, my country will exercise tax rights in my country; The taxes that should be paid or paid in China, and then handle taxes in accordance with the relevant tax system and relevant regulations of the import countries. This can ensure that consumers purchased by consumers are the same tax on the same tax, thereby reflecting the principles of fair competition.
(3) The principle of "zero tax rate". The "zero tax rate" refers to the indirect tax (VAT, consumption tax) paid by export goods produced by Chinese enterprises in my country. The principle of "zero tax rate" is "how many taxes and how much taxes are levied." According to the principle of "zero tax rate", all the tax burdens that export goods have actually paid or afford to export companies have been returned to export companies in China, so that they can use fair competition in the international market without tax, which is conducive to promoting my country's foreign trade development. Essence
(4) The principle of macro -control. The macro -control principle of export goods refund (exemption) taxes is reflected through the function of taxation. The state -based export cargo refund (exemption) tax policy is not only in line with international practice, but also reflects the state's economic policy. For example, valuable goods such as gold jewelry, jewelry and jade, etc., who can handle tax refundable tax refunds from designated enterprises, no tax refund exported by non -designated business enterprises to ensure the implementation of national economic policies; The export goods purchased are generally not refunded, but for some of the traditional goods that are purchased, considering the large proportion of exports and the special factors of production and purchasing The production and development of traditional export goods; the tax refund for a few goods and national restrictions on the exports and national restrictions on international and domestic differences are not paid to regulate the profits of export goods and prevent the outflow of resources. In short, the state fully reflects the state's economic policies that meet the policy of tax exporter, tax refund and non -tax refund policies that conform to international practice, and fully reflect the state's economic policies that encourage, restrict, and prohibitions.
What role of imported goods refund (exemption) tax: (1) enhanced the competitiveness of my country's export goods and further optimized the structure of exported goods. From 1978 to 1994, the proportion of industrial finished products accounted for 46.5%to 83.7%, which strongly promoted the development of import trade.
(2) strengthened the tax management and tax supervision of export enterprises, and effectively supported the reform of the foreign trade system. The transformation is conducive to the correct reflection of the real business results of exporting enterprises, and promotes exporting enterprises to improve operating management, strengthen economic accounting, and improve economic benefits.
(3) Promoting the development of foreign trade in my country and enhancing my country's exports and foreign exchange reserves. Extremely enhanced my country's capabilities to regulate international revenue and expenditure and international settlement, ensure the stability of my country's exchange rate, maintain the international reputation, lay a solid foundation for the development of export trade, and introduce advanced technologies and management experience in China, imports, and imports for my country's introduction Domestic lack of materials and equipment provides funds, which has opened up a broad international sales market for the development of comprehensive, diversified and high speed for foreign trade, which has led to the development of the development of the domestic market and the optimization of the industrial structure. It has promoted the national economy. Further development.
It what taxes for export goods refund (exemption) tax: If according to the current tax system, the tax types of export goods for export goods are within the scope of the circulation tax (also known as indirect tax). VAT and consumption tax two taxes. The tax refund (exemption) tax for export goods is a value -added tax paid by export goods in all aspects of domestic production and circulation and consumption taxes paid.
The export goods for export goods are allowed to be refunded (exempt): export goods that are allowed to refund (exempt) taxes, in addition to other regulations, must have the following 4 conditions:
(1) It must be cargo within the scope of value -added tax and consumption tax collection. The scope of the value -added tax and consumption tax, including all VAT taxables other than tax -free agricultural products that are directly acquired from agricultural producers, as well as 11 categories of consumer taxes for collecting consumption taxes.
The reason for this condition is because export goods refund (exemption) taxes can only be refunded or exempt from its taxable and taxable amounts that have been levied for value -added tax and consumption tax. The goods that have not levied the value -added tax and consumption tax (including the state -free goods exempt from the state) cannot refund the tax, in order to fully reflect the principle of "unseen impossible".
(2) It must be a goods that leave the export of customs declaration. The so -called export, that is, the output pass, includes two forms: self -export and entrusted agent export. Differentiated whether the goods are declared to leave the country is one of the main criteria for determining whether the cargo belongs to the scope of taxation (exemption). For those who sell and leave the country in China, in addition to other stipulated, whether export companies are settled in foreign exchange or RMB, and no matter how the exporting enterprises are financially dealt with, they must not be considered tax refund for export goods.
The goods that collect foreign exchange selling foreign exchange in China, such as hotels, restaurants, etc., have collected foreign exchange goods, etc., because they do not meet the conditions of departure exports, they cannot be refunded (exempt).
(3) It must be a goods that are processed to export sales. Export goods can only be refunded (exempt) taxes only after the sales processing is made in finance. In other words, the provisions of export refund (exemption) tax are only applicable to export goods that are trade, and export goods of non -trade, such as adding gifts, goods purchased and led by themselves in China (other regulations Except for), samples, exhibits, mailing products, etc., because they are generally not financially dealt with in finance, they cannot be refunded (exempt) in accordance with the current regulations.
(4) It must be a cargo that has been collected and sold for well -sold. According to the current regulations, exporting enterprises apply for export goods for refund (exempt) taxes, which must be goods that have been collected by foreign exchange and verified by foreign exchange management departments.
In general, export companies apply to tax authorities to apply for refund (exempt) taxes on taxation, which must have the above 4 conditions at the same time. However, manufacturers (including manufacturers with import and export management rights, production enterprises entrusted to foreign trade enterprises to export exports, foreign -invested enterprises, and the same below) must apply for an export cargo refund (exemption). (Exempted) The goods of taxation must be the self -produced goods of the manufacturer (except for foreign -invested enterprises approved the acquisition of goods exported by the provincial foreign economy and trade department).
The tax refund of foreign companies-general trade calculation methods: "free" tax for "free, deduct, and refund" tax refers to Self -produced goods exported by foreign trade enterprises are exempted from the value -added tax of the company's production and sales links; the "deduction" tax refers to the self -produced goods that are exported by the manufacturer's self -employed export or entrusted the export of foreign trade enterprises Use raw materials, components, etc. Taxes to the top of domestic sales of domestic goods; "refund" tax refers to the self -produced goods that produce or entrusted foreign trade enterprises to export. In the first quarter, when the tax deduction is greater than the taxable amount and the taxable amount is not completed, the tax authority approved by the export tax refund business shall be refundable When the export of camp exports or entrusted foreign trade enterprises to export the goods from the current period of the company's current sales of all goods for less than 50%, the input tax that has not been deducted will continue to be deducted in the next period.
(1) The tax calculation is based on
"free, deduct, refund" tax method is calculated by the current export of goods to the offshore price of the foreign exchange RMB "tax.
(2) The calculation method of general trade
1. Calculation formula
The tax refund rate is calculated based on the offshore price of the exported goods "exemption, deduction, and refund". n The amount of taxable in the current period = the output tax of the current sales of goods- (current input tax-the current period of export goods will not be exempted, deducted and tax refundable)
The export goods will not be exempted, and the current export goods will not be exempted, The tax of deduction and tax refund = the offshore price of the current export cargo × foreign exchange RMB price × (tax rate specified in the VAT regulations-export cargo tax refund rate)
(2) Calculate tax refund r r
Strophic export sales of foreign investment companies this quarter accounted for 50%or more sales of all goods in the same period, and when the taxable amount occurred at the end of the quarter, the taxable amount was calculated according to the following formulas: n n n n n n n n n n n n n n R n ① The current taxable amount is negative and absolute value ≥ the offshore price of exported goods in this quarter × foreign exchange RMB price × tax refund rate,
② the current taxable amount is negative and absolute value. The taxable amount = the absolute value of the taxable amount
③ the amount of input tax deducted from the next period = the input tax amount that is not deducted in this period-the taxable amount
( 2) Related instructions in the above calculation formula:
① The current input tax includes all domestic purchases, water and electricity charges, allowable transportation fees to be deducted. The input tax for deduction.
② Foreign exchange RMB plate price shall be determined in accordance with the two methods stipulated in the financial system, that is, the average price of the date or the end of the month at the beginning of the month or the end of the monthly price of the monthly and at the end of the month. Once the calculation method is determined, enterprises must not be changed within a tax year. For enterprises that are used to "exempt, resist, and refund", the RMB foreign exchange brand prices used in the monthly application for tax refund will no longer be re -calculated during the quarter summary.
③ The actual sales revenue of the enterprise is inconsistent with the export cargo declaration form and the foreign exchange nuclear sales form. The large difference should be taxed according to the chapter.
④ "current taxable amount" refers to "monthly taxable amount".
⑤ The taxable amount calculated in each month shall pay taxes in accordance with the seal period prescribed by the tax department.
⑥ The "taxable taxable amount at the end of the quarter" and "current taxable amount" in the calculation formula of the "refundable" and "current taxable amount" refers to the "taxable amount at the end of the last month at the end of the quarter".
⑦ Only when the taxable amount at the last month of the last quarter is negative, the "taxable refund" calculation formula is applicable. When the taxable amount in other months appears negative, it can only be transferred next month. Continue to deduct.
⑧ When foreign investment companies export sales this quarter accounted for less than 50%of the total sales of the company in the same period, and the taxable amount at the end of the quarter The absolute value of the tax amount.
In examples (because the tax method of "exemption, resistance, and refund" is only calculated at the end of the quarter to calculate the tax refundable, so the following examples take the export sales of the last month of the quarter n . In the case of less than 50%of the export sales income of the goods in the current period, calculate the exemption, deduction, and tax refund:
This shoe factory exported 40,000 tackles in March 2000, For each off -shore price of $ 150, foreign exchange RMB foreign exchange board price is 1: 8.2928 yuan, domestic sales revenue is 56,000,000 yuan, and the amount of input tax for the current period is 13,800,000 yuan. The tax refund rate is 13%, and the tax deduction should be exempted in the current period.
(1) Exporting self -production sales revenue in March = offshore price × foreign exchange RMB price = 40,000 × 150 × 8.2928 = 49,756,800 (yuan) n (2) 3 The tax on non-exemption and tax refund in the month = the offshore price of the current export cargo × foreign exchange RMB price × (tax rate specified in the VAT regulations-export cargo tax refund rate) = 49,756,800 × (17%-13%) = 1,990,272 (dollars )
(3) The taxable amount in March = the amount of output tax for the current period of goods-(the current input tax-the current period of export goods will not be exempted from deductible and tax refund) = 56,000,000 × 17% -(13,800,000-1,990,272) = -2,289,728 (dollars)
(4) The taxable amount in March is negative. 76,000,000) = 47.86%
This outlets accounted for 47.86%of the current sales ratio of the company, less than 50%. Continue to deduct.
. The taxable amount is negative and the absolute amount is less than the "free refund" tax amount:
. A certain shoe factory exported shoe 30,000 tied in March 2000, of which: ( 1) 28,00 hit the FOB price for a transaction, each for each $ 200, the RMB foreign exchange brand price is 1: 8.2836 yuan; 10 yuan, commission 2 yuan, RMB foreign exchange price of 1: 8.2836 yuan. In the current period, 19,400 domestic -selling shoes are achieved, with sales revenue of 34,920,000 yuan, and the output tax is 5,936,400 yuan. The amount of input tax that can be deducted in the month is 10,800,000 yuan. If the company's total export sales revenue in the first quarter was 69,838,796.80 yuan, and the total domestic sales revenue was 54,920,000 yuan. Try to calculate the company's "free refund" tax.
(1) Calculate the sales revenue of export self-production goods in March
(2) The tax for exemption, deduction and tax refund in March = the offshore price of the current export goods × foreign exchange RMB price × (tax rate specified in the VAT regulations-export cargo tax refund rate) = 49,834,137.60 × (17%- 13%) = 1,993,365.50 (dollars)
(3) The taxable amount in March = the amount of output of goods sold in the current period- (current input tax-the current export goods will not be exempted, deducted and tax refundable The amount of tax) = 34,920,000 × 17 %- (10,800,000-1,993,365.50) = 5,936,400-8,806,634.50 = -2,870,234.50 (yuan) n (4) The taxable amount in March is negative, and it needs to be calculated in the first quarter to produce its own self-produced self-produced self-produced self-produced self-produced self-produced. The current sales ratio of goods in the company = self -operated export sales income ÷ (sales revenue of domestic sales self -operated export sales income) = 69,838,796.80 ÷ (54,920,000 69,838,796.80) = 55.98% n (5) This season Export revenue accounts for more than 50 or more, at the end of the quarter, the taxable amount is negative and the absolute value is less than the export price of the export goods in the quarter × the tax rebate rate of the foreign exchange RMB × the tax refund rate: 2,870,234.50 u003C69,838,796.80 × 13% r
2,870,234.50 u003C9,079,043.58
n examples 3. The taxable amount is negative and the absolute amount is greater than or equal to exemption, deduction, and tax refund:
This shoe factory in March 1999 exported 40,000 shoes, offshore prices for $ 202 per tablet for US $ 202 , RMB foreign exchange brand price is 1: 8.2848 yuan, realizing export sales revenue of 66,941,184 yuan, sales of domestic sales of 20,000,000, and input tax of 16,000,000 yuan. If the company's total export sales revenue in the first quarter was 73,941,184 yuan, and the total domestic sales revenue was 30,000,000 yuan, the taxable amount of the shoe factory was calculated.
(1) Exporting self -production sales revenue in March = 40,000 × 202 × 8.2848 = 66,941,184 (yuan)
(2) The tax refund of tax refund = 66,941,184 × (17%-13%) = 2,677,647.36 (yuan)
(3) Taxable amount in March = 20,000,000 × 17 %- (16,000-2,677,647.36) = -9,922,352.64 (yuan )
(4) The taxable amount in March was negative. Calculate the current outlets in the first quarter of the company's current sales ratio = 73,941,184 ÷ (30,000,000 73,941,184) = 71.14%
(5) At the end of the quarter, the taxable amount is negative and the absolute value is greater than or equal to the offshore price of exported goods in this quarter × foreign exchange RMB price × tax refund rate, that is: n 9,922,352.64 ≥73,941,184 × 13%
9,922,352.64 ≥9,612,353.92
The taxable amount is the offshore price of export goods × foreign exchange RMB price × tax refund rate, namely: 9,612,353.92 yuan.
(6) The amount of input tax deducted from the next period = 9,922,352.64-9,612,353.92 = 309,998.72 (yuan)
Pay content for time limit to check for freenAnswer tax refund plans. As early as 2018, there were relevant plans to formulate taxes and fees in my country. From January 1, 2019, my country has officially implemented a new tax billing plan. The annual comprehensive taxation system was changed. The state consolidates the income of wages and salary income, manuscript revenue, labor cost income, and franchise fees to comprehensive income, as a basis for comprehensive personal income tax as a basis for the year. From March 1st to June 30th each year, individuals start to handle personal income tax settlement business, that is, to liquidate all salary, manuscripts, and labor remuneration of the residents within a year. Essence The reason for the annual exchange is because after the implementation of the new tax law, the personal income tax deducted from the monthly unit is only a prepaid tax and fees. Every year will be calculated once a year.nIf your total revenue throughout the year is less than 60,000 plus additional deductions throughout the year, you can refund the tax! It's equivalent to more income!
It is a preferential policy The export enterprise can hold the nuclear sales bill after the product exports, the export declaration form tax refund, invoice tax refund. But not the export of each product has tax refund.
Blog.sina/u/sina/u/sina/u/ui Ns R N refund a measure of the domestic tax part or all of the exporters that export products have been levied to exporters. This is also an international practice. The "Interim Regulations on the Value -added Tax of the People's Republic of China", which was implemented on January 1, 1994, stipulated that the value -added tax rate for taxpayers' export goods was zero. The taxes that the goods have been afforded in the domestic production and circulation links have entered the international market at the international market at a non -tax price. According to the "Interim Regulations on Value -added Tax", after the export of enterprise products, the tax department shall be in accordance with the input tax of the export goods as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise as the enterprise, the enterprise shall be the enterprise as the enterprise as the enterprise as the enterprise. For tax refunds, due to tax reduction and other reasons, the amount of input tax of goods is often not the same as the tax amount of actual burden. If the input tax refund of the exported goods is refunded, the problem of less levy and more refund will be generated. The ratio -———— Export tax refund rate.
The tax refund process (practice):
You first must have a foreign trade enterprise export tax refund system, or the production enterprise export tax refund system (this export tax refund network in China, or your financial staff The training of the tax bureau will be sent to you a disk). In the future, all the operations about electronic declaration will be used.
2. How to do it?
1) This is a very complicated job. You can only say about it. After a batch of goods exported, collect the input of the input of this ticket to the tax bureau to check the ticket. Complete within 30 days.
2) You must first make a pre -reporting report in the enterprise export tax refund system (how to do it, you will know when you read the book), you will generate two reports (3.5 -inch floppy disks). The special supervisor of it will be handed over to you, he will review until all the information is correct.
3) The next step is to wait for the invoice information, if it is a new enterprise After 3 months of tax refund, the tax bureau's computer only had the invoice information of this ticket.) Generally, information will be available after a week.
4) and other information. It will generate 2 forms, 2 Shen Bao Dao
5) Finally, what you have to do is to sell the verification form, declaration form (export tax refund), proliferative tax invoice, 2 forms, 2 Shenbao plates handed to you to you Specialist.
This is the process of export tax refund. If you are a new enterprise, all jobs should be completed within 90 days after the export.
First understand what is export tax refund:
This goods refund (exemption) tax refers to the export of goods exported by the export of goods in international trade. The tax (value -added tax, consumption tax) paid in accordance with the national tax law. This is a tax measure that is usually adopted in international trade and accepted by countries. The purpose is to encourage countries to export goods in fair competition.
The convention of the international community and the current national conditions of our country, and referring to the international approach, my country has formulated and implemented the taxation system and management measures for export goods refund (exemption). This method clearly stipulates that the exported goods exported by the export operation rights, in addition to other regulations, can be exported to the goods declaration and financed after the sales, the tax authority shall be submitted to the tax authority for approval to refund or levy value -added on a monthly tax authority to be approved to be refunded or exempted value -added of value -added. Tax and consumption tax.
What is the characteristics of export cargo refund (exemption) tax:
The taxation system for export goods in my country is a reference to international passage. Based on many years of practice, Special tax system for self -containing system. Compared with other tax systems, this new tax system has the following main characteristics:
(1) It is a revenue refund behavior. Taxation is a form of the distribution of remaining products in national income in order to meet the public needs of social public revenue in order to meet the public needs of the society. The export cargo refund (exemption) tax is a specific tax system, and its purpose is different from other tax systems. It is a kind of income refund or tax exemption tax that the state has levied the export goods in China after the export of goods, and the revenue refund or tax exemption from the enterprise is obviously different from the purpose of collecting fiscal funds by other tax systems.
(2) It has the single nature of regulating functions. my country ’s refund (exemption) tax on export goods is intended to enable the export goods of enterprises to participate in the international market competition at no tax price. This is a policy measure to improve the competitiveness of enterprise products. Compared with the two -way adjustment functions of other tax system encouragement and restrictions, revenue and deductions, export goods refund (exemption) taxes have the characteristics of regulating functions.
(3) It is an international practice in the indirect tax category. Many countries in the world implement indirect tax systems. Although its specific indirect tax policies are different, countries are consistent with the "zero tax rate" of exported goods in the indirect tax system. In order to pursue the "zero tax rate" principle of exported goods indirect tax, some countries implement a tax exemption system, some countries implement a tax refund system, and some countries will refund and the tax exemption system at the same time. In order to enable enterprise export products to participate in the international market competition at an indirect price. Export goods refund (exemption) tax policy is closely related to the taxation system of various countries. It is separated from the taxation system. The export cargo refund (exemption) tax will lose the specific basis.
The principle of export cargo refund (exemption) tax:
(1) The principle of fair tax burden. Implementing refund (exemption) tax on export goods is the basic requirement to ensure fair participation in international trade competition. Due to the differences in politics, economy, history, and traditions of various countries, the tax systems of various countries are not the same, which makes the tax burden of the same goods in different countries. This kind of international tax differences will inevitably lead to different tax contents of exports of goods between international trade, which leads to the result of the failure to achieve fair competition in the international market in international markets. The method of eliminating this impact is in accordance with international practices, the indirect taxes that have been levied on exported goods (exempt) exported goods.
(2) The principle of territorial management. The indirect taxes of each country formulate policies and regulations in accordance with the principles of territorial management. Each independent sovereign state has fully independent autonomy in terms of taxation, including taxation and reduction, exemption, and tax refund rights. The tax policies formulated by macro -controls in the country's economy are only applicable to goods that produce and consume in China, and they are not applicable to exported goods. Therefore, in accordance with the principles of indirect taxation, the regulations for exempting tax refund in my country's VAT and Consumption Tax Interim Regulations are only applicable to China, not abroad. For goods that are consumed in China, including the import of goods consumed in my country produced abroad, my country will exercise tax rights in my country; The taxes that should be paid or paid in China, and then handle taxes in accordance with the relevant tax system and relevant regulations of the import countries. This can ensure that consumers purchased by consumers are the same tax on the same tax, thereby reflecting the principles of fair competition.
(3) The principle of "zero tax rate". The "zero tax rate" refers to the indirect tax (VAT, consumption tax) paid by export goods produced by Chinese enterprises in my country. The principle of "zero tax rate" is "how many taxes and how much taxes are levied." According to the principle of "zero tax rate", all the tax burdens that export goods have actually paid or afford to export companies have been returned to export companies in China, so that they can use fair competition in the international market without tax, which is conducive to promoting my country's foreign trade development. Essence
(4) The principle of macro -control. The macro -control principle of export goods refund (exemption) taxes is reflected through the function of taxation. The state -based export cargo refund (exemption) tax policy is not only in line with international practice, but also reflects the state's economic policy. For example, valuable goods such as gold jewelry, jewelry and jade, etc., who can handle tax refundable tax refunds from designated enterprises, no tax refund exported by non -designated business enterprises to ensure the implementation of national economic policies; The export goods purchased are generally not refunded, but for some of the traditional goods that are purchased, considering the large proportion of exports and the special factors of production and purchasing The production and development of traditional export goods; the tax refund for a few goods and national restrictions on the exports and national restrictions on international and domestic differences are not paid to regulate the profits of export goods and prevent the outflow of resources. In short, the state fully reflects the state's economic policies that meet the policy of tax exporter, tax refund and non -tax refund policies that conform to international practice, and fully reflect the state's economic policies that encourage, restrict, and prohibitions.
What role of imported goods refund (exemption) tax:
(1) enhanced the competitiveness of my country's export goods and further optimized the structure of exported goods. From 1978 to 1994, the proportion of industrial finished products accounted for 46.5%to 83.7%, which strongly promoted the development of import trade.
(2) strengthened the tax management and tax supervision of export enterprises, and effectively supported the reform of the foreign trade system. The transformation is conducive to the correct reflection of the real business results of exporting enterprises, and promotes exporting enterprises to improve operating management, strengthen economic accounting, and improve economic benefits.
(3) Promoting the development of foreign trade in my country and enhancing my country's exports and foreign exchange reserves. Extremely enhanced my country's capabilities to regulate international revenue and expenditure and international settlement, ensure the stability of my country's exchange rate, maintain the international reputation, lay a solid foundation for the development of export trade, and introduce advanced technologies and management experience in China, imports, and imports for my country's introduction Domestic lack of materials and equipment provides funds, which has opened up a broad international sales market for the development of comprehensive, diversified and high speed for foreign trade, which has led to the development of the development of the domestic market and the optimization of the industrial structure. It has promoted the national economy. Further development.
It what taxes for export goods refund (exemption) tax:
If according to the current tax system, the tax types of export goods for export goods are within the scope of the circulation tax (also known as indirect tax). VAT and consumption tax two taxes. The tax refund (exemption) tax for export goods is a value -added tax paid by export goods in all aspects of domestic production and circulation and consumption taxes paid.
The export goods for export goods are allowed to be refunded (exempt):
export goods that are allowed to refund (exempt) taxes, in addition to other regulations, must have the following 4 conditions:
(1) It must be cargo within the scope of value -added tax and consumption tax collection. The scope of the value -added tax and consumption tax, including all VAT taxables other than tax -free agricultural products that are directly acquired from agricultural producers, as well as 11 categories of consumer taxes for collecting consumption taxes.
The reason for this condition is because export goods refund (exemption) taxes can only be refunded or exempt from its taxable and taxable amounts that have been levied for value -added tax and consumption tax. The goods that have not levied the value -added tax and consumption tax (including the state -free goods exempt from the state) cannot refund the tax, in order to fully reflect the principle of "unseen impossible".
(2) It must be a goods that leave the export of customs declaration. The so -called export, that is, the output pass, includes two forms: self -export and entrusted agent export. Differentiated whether the goods are declared to leave the country is one of the main criteria for determining whether the cargo belongs to the scope of taxation (exemption). For those who sell and leave the country in China, in addition to other stipulated, whether export companies are settled in foreign exchange or RMB, and no matter how the exporting enterprises are financially dealt with, they must not be considered tax refund for export goods.
The goods that collect foreign exchange selling foreign exchange in China, such as hotels, restaurants, etc., have collected foreign exchange goods, etc., because they do not meet the conditions of departure exports, they cannot be refunded (exempt).
(3) It must be a goods that are processed to export sales. Export goods can only be refunded (exempt) taxes only after the sales processing is made in finance. In other words, the provisions of export refund (exemption) tax are only applicable to export goods that are trade, and export goods of non -trade, such as adding gifts, goods purchased and led by themselves in China (other regulations Except for), samples, exhibits, mailing products, etc., because they are generally not financially dealt with in finance, they cannot be refunded (exempt) in accordance with the current regulations.
(4) It must be a cargo that has been collected and sold for well -sold. According to the current regulations, exporting enterprises apply for export goods for refund (exempt) taxes, which must be goods that have been collected by foreign exchange and verified by foreign exchange management departments.
In general, export companies apply to tax authorities to apply for refund (exempt) taxes on taxation, which must have the above 4 conditions at the same time. However, manufacturers (including manufacturers with import and export management rights, production enterprises entrusted to foreign trade enterprises to export exports, foreign -invested enterprises, and the same below) must apply for an export cargo refund (exemption). (Exempted) The goods of taxation must be the self -produced goods of the manufacturer (except for foreign -invested enterprises approved the acquisition of goods exported by the provincial foreign economy and trade department).
The tax refund of foreign companies-general trade calculation methods:
"free" tax for "free, deduct, and refund" tax refers to Self -produced goods exported by foreign trade enterprises are exempted from the value -added tax of the company's production and sales links; the "deduction" tax refers to the self -produced goods that are exported by the manufacturer's self -employed export or entrusted the export of foreign trade enterprises Use raw materials, components, etc. Taxes to the top of domestic sales of domestic goods; "refund" tax refers to the self -produced goods that produce or entrusted foreign trade enterprises to export. In the first quarter, when the tax deduction is greater than the taxable amount and the taxable amount is not completed, the tax authority approved by the export tax refund business shall be refundable When the export of camp exports or entrusted foreign trade enterprises to export the goods from the current period of the company's current sales of all goods for less than 50%, the input tax that has not been deducted will continue to be deducted in the next period.
(1) The tax calculation is based on
"free, deduct, refund" tax method is calculated by the current export of goods to the offshore price of the foreign exchange RMB "tax.
(2) The calculation method of general trade
1. Calculation formula
The tax refund rate is calculated based on the offshore price of the exported goods "exemption, deduction, and refund". n The amount of taxable in the current period = the output tax of the current sales of goods- (current input tax-the current period of export goods will not be exempted, deducted and tax refundable)
The export goods will not be exempted, and the current export goods will not be exempted, The tax of deduction and tax refund = the offshore price of the current export cargo × foreign exchange RMB price × (tax rate specified in the VAT regulations-export cargo tax refund rate)
(2) Calculate tax refund r r
Strophic export sales of foreign investment companies this quarter accounted for 50%or more sales of all goods in the same period, and when the taxable amount occurred at the end of the quarter, the taxable amount was calculated according to the following formulas:
n n n n n n n n n n n n n n R n ① The current taxable amount is negative and absolute value ≥ the offshore price of exported goods in this quarter × foreign exchange RMB price × tax refund rate,
Price × foreign exchange RMB price × tax refund rate
② the current taxable amount is negative and absolute value. The taxable amount = the absolute value of the taxable amount
③ the amount of input tax deducted from the next period = the input tax amount that is not deducted in this period-the taxable amount
( 2) Related instructions in the above calculation formula:
① The current input tax includes all domestic purchases, water and electricity charges, allowable transportation fees to be deducted. The input tax for deduction.
② Foreign exchange RMB plate price shall be determined in accordance with the two methods stipulated in the financial system, that is, the average price of the date or the end of the month at the beginning of the month or the end of the monthly price of the monthly and at the end of the month. Once the calculation method is determined, enterprises must not be changed within a tax year. For enterprises that are used to "exempt, resist, and refund", the RMB foreign exchange brand prices used in the monthly application for tax refund will no longer be re -calculated during the quarter summary.
③ The actual sales revenue of the enterprise is inconsistent with the export cargo declaration form and the foreign exchange nuclear sales form. The large difference should be taxed according to the chapter.
④ "current taxable amount" refers to "monthly taxable amount".
⑤ The taxable amount calculated in each month shall pay taxes in accordance with the seal period prescribed by the tax department.
⑥ The "taxable taxable amount at the end of the quarter" and "current taxable amount" in the calculation formula of the "refundable" and "current taxable amount" refers to the "taxable amount at the end of the last month at the end of the quarter".
⑦ Only when the taxable amount at the last month of the last quarter is negative, the "taxable refund" calculation formula is applicable. When the taxable amount in other months appears negative, it can only be transferred next month. Continue to deduct.
⑧ When foreign investment companies export sales this quarter accounted for less than 50%of the total sales of the company in the same period, and the taxable amount at the end of the quarter The absolute value of the tax amount.
In examples (because the tax method of "exemption, resistance, and refund" is only calculated at the end of the quarter to calculate the tax refundable, so the following examples take the export sales of the last month of the quarter n
. In the case of less than 50%of the export sales income of the goods in the current period, calculate the exemption, deduction, and tax refund:
This shoe factory exported 40,000 tackles in March 2000, For each off -shore price of $ 150, foreign exchange RMB foreign exchange board price is 1: 8.2928 yuan, domestic sales revenue is 56,000,000 yuan, and the amount of input tax for the current period is 13,800,000 yuan. The tax refund rate is 13%, and the tax deduction should be exempted in the current period.
(1) Exporting self -production sales revenue in March = offshore price × foreign exchange RMB price = 40,000 × 150 × 8.2928 = 49,756,800 (yuan)
n (2) 3 The tax on non-exemption and tax refund in the month = the offshore price of the current export cargo × foreign exchange RMB price × (tax rate specified in the VAT regulations-export cargo tax refund rate) = 49,756,800 × (17%-13%) = 1,990,272 (dollars )
(3) The taxable amount in March = the amount of output tax for the current period of goods-(the current input tax-the current period of export goods will not be exempted from deductible and tax refund) = 56,000,000 × 17% -(13,800,000-1,990,272) = -2,289,728 (dollars)
(4) The taxable amount in March is negative. 76,000,000) = 47.86%
This outlets accounted for 47.86%of the current sales ratio of the company, less than 50%. Continue to deduct.
. The taxable amount is negative and the absolute amount is less than the "free refund" tax amount:
. A certain shoe factory exported shoe 30,000 tied in March 2000, of which: ( 1) 28,00 hit the FOB price for a transaction, each for each $ 200, the RMB foreign exchange brand price is 1: 8.2836 yuan; 10 yuan, commission 2 yuan, RMB foreign exchange price of 1: 8.2836 yuan. In the current period, 19,400 domestic -selling shoes are achieved, with sales revenue of 34,920,000 yuan, and the output tax is 5,936,400 yuan. The amount of input tax that can be deducted in the month is 10,800,000 yuan. If the company's total export sales revenue in the first quarter was 69,838,796.80 yuan, and the total domestic sales revenue was 54,920,000 yuan. Try to calculate the company's "free refund" tax.
(1) Calculate the sales revenue of export self-production goods in March
Export-to-goods sales revenue = offshore price × foreign exchange RMB price -D insurance premium-commission) × foreign exchange RMB price = 28,000 × 200 × 8.2836 2,000 × (240-20-10-2) × 8.2836 = (5,600,000 416000) × 8.2836 = 49,834,137.60 (yuan)
(2) The tax for exemption, deduction and tax refund in March = the offshore price of the current export goods × foreign exchange RMB price × (tax rate specified in the VAT regulations-export cargo tax refund rate) = 49,834,137.60 × (17%- 13%) = 1,993,365.50 (dollars)
(3) The taxable amount in March = the amount of output of goods sold in the current period- (current input tax-the current export goods will not be exempted, deducted and tax refundable The amount of tax) = 34,920,000 × 17 %- (10,800,000-1,993,365.50) = 5,936,400-8,806,634.50 = -2,870,234.50 (yuan)
n (4) The taxable amount in March is negative, and it needs to be calculated in the first quarter to produce its own self-produced self-produced self-produced self-produced self-produced self-produced. The current sales ratio of goods in the company = self -operated export sales income ÷ (sales revenue of domestic sales self -operated export sales income) = 69,838,796.80 ÷ (54,920,000 69,838,796.80) = 55.98%
n (5) This season Export revenue accounts for more than 50 or more, at the end of the quarter, the taxable amount is negative and the absolute value is less than the export price of the export goods in the quarter × the tax rebate rate of the foreign exchange RMB × the tax refund rate:
2,870,234.50 u003C69,838,796.80 × 13% r
2,870,234.50 u003C9,079,043.58
n examples 3. The taxable amount is negative and the absolute amount is greater than or equal to exemption, deduction, and tax refund:
This shoe factory in March 1999 exported 40,000 shoes, offshore prices for $ 202 per tablet for US $ 202 , RMB foreign exchange brand price is 1: 8.2848 yuan, realizing export sales revenue of 66,941,184 yuan, sales of domestic sales of 20,000,000, and input tax of 16,000,000 yuan. If the company's total export sales revenue in the first quarter was 73,941,184 yuan, and the total domestic sales revenue was 30,000,000 yuan, the taxable amount of the shoe factory was calculated.
(1) Exporting self -production sales revenue in March = 40,000 × 202 × 8.2848 = 66,941,184 (yuan)
(2) The tax refund of tax refund = 66,941,184 × (17%-13%) = 2,677,647.36 (yuan)
(3) Taxable amount in March = 20,000,000 × 17 %- (16,000-2,677,647.36) = -9,922,352.64 (yuan )
(4) The taxable amount in March was negative. Calculate the current outlets in the first quarter of the company's current sales ratio = 73,941,184 ÷ (30,000,000 73,941,184) = 71.14%
(5) At the end of the quarter, the taxable amount is negative and the absolute value is greater than or equal to the offshore price of exported goods in this quarter × foreign exchange RMB price × tax refund rate, that is:
n 9,922,352.64 ≥73,941,184 × 13%
9,922,352.64 ≥9,612,353.92
The taxable amount is the offshore price of export goods × foreign exchange RMB price × tax refund rate, namely: 9,612,353.92 yuan.
(6) The amount of input tax deducted from the next period = 9,922,352.64-9,612,353.92 = 309,998.72 (yuan)
Pay content for time limit to check for freenAnswer tax refund plans. As early as 2018, there were relevant plans to formulate taxes and fees in my country. From January 1, 2019, my country has officially implemented a new tax billing plan. The annual comprehensive taxation system was changed. The state consolidates the income of wages and salary income, manuscript revenue, labor cost income, and franchise fees to comprehensive income, as a basis for comprehensive personal income tax as a basis for the year. From March 1st to June 30th each year, individuals start to handle personal income tax settlement business, that is, to liquidate all salary, manuscripts, and labor remuneration of the residents within a year. Essence The reason for the annual exchange is because after the implementation of the new tax law, the personal income tax deducted from the monthly unit is only a prepaid tax and fees. Every year will be calculated once a year.nIf your total revenue throughout the year is less than 60,000 plus additional deductions throughout the year, you can refund the tax! It's equivalent to more income!
It is a preferential policy
The export enterprise can hold the nuclear sales bill after the product exports, the export declaration form tax refund, invoice tax refund. But not the export of each product has tax refund.
It is a discount for the state to export enterprises