The difference between tax refund of production enterprises and foreign trade tax refund

1, the tax refund calculation base is different.

Production enterprises must first purchase raw materials or semi-finished products, and then through a series of processing to form marketable products. In real life, it is difficult for tax authorities to check the proportion of raw materials exported at home and abroad, so the calculation is based on taxable value including the sum of cost price and gross profit.

The main business of foreign trade enterprises is the direct export of outsourced products, and the tax authorities can easily distinguish the proportion of domestic and foreign exports, so they only use the purchase price of goods as the calculation base. Due to the different base sizes, the input tax transferred by the two enterprises is different, that is, the export tax rebate obtained by the production enterprises for exporting the same products will be less than that of foreign trade enterprises.

2. Differences in export tax rebates for raw materials processing.

In the feed processing mode, the production enterprises also apply the method of "free access". When a production enterprise imports raw materials from abroad and exports them after processing, the transfer of its input tax amount is the difference between the export product price minus the price of imported materials multiplied by the tax rate. For foreign trade enterprises, because there is no difference between feed processing and general trade export, the tax rebate is equal to the price of domestically purchased materials plus processing fees multiplied by the export tax rebate rate.

3. The calculation method of tax refund is different.

The tax basis and calculation method of "exemption, credit and refund" tax for export goods of production enterprises, while the calculation method of "first levy and refund" is adopted by foreign trade enterprises to purchase export goods first, and the amount indicated on the special VAT invoice is used as the tax refund basis after export, and the difference between levy and refund is included in the cost.

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