Comprehensive Interpretation of Xi 'an Export Tax Refund Process Agent

Export tax rebate is divided into three ways: tax exemption, tax exemption and tax exemption. Among them, tax exemption means not paying taxes, not counting, not caring. What needs to be calculated and understood is the tax refund, that is, the tax refund (exemption) of export goods that we refer to as export tax refund for short.

I. Basic concepts

Tax refund (exemption) of export goods refers to the refund or exemption of value-added tax and consumption tax paid in various domestic production links and circulation links in international trade business according to the provisions of the tax law.

Export tax rebate is actually export tax exemption and tax rebate. Because of the indirect tax method of value-added tax, that is, taxable amount = output-input, in actual operation, output is tax-free, input is tax refunded, and tax refund is obtained.

It is worth noting that export tax rebate is different from other types of tax rebate, and export tax rebate is input tax; Other tax refund, refund the tax payable. Therefore, in the customs declaration, the tax refund amount of the goods exempted from tax refund is the same as the negative amount of the tax deductible. The reason is that the input has been returned to you and cannot be deducted, so it should be deducted from the deductible tax.

Second, the core concept.

What is the tax rebate for export products? International practice? Instead of. Policy concessions? . After the goods are declared for export, the state will return the value-added tax and consumption tax actually borne by the export goods in domestic production and circulation before export to the export enterprises, so that the export goods can enter the international market at a price excluding tax, effectively avoiding international double taxation. The essence of enterprise tax rebate is to levy value-added tax on domestic production and circulation links and value-added tax on domestic labor services for processing imported materials. Export tax rebate is to zero the overall tax burden of export goods. The reason is very simple, that is, to encourage exports, reduce the prices of export commodities and improve the competitiveness of domestic commodities in the international market.

Principle of fair tax burden: In order to ensure the fair competition of goods in international trade and eliminate the difference in tax burden of export goods caused by different tax policies, countries are required to refund indirect taxes on export goods in accordance with international practice, so as to promote the development of international trade.

Zero tax rate principle: how much is levied, how much is refunded. The state uses the tax rebate rate to achieve macro-control objectives, such as adjusting the industrial structure, setting a low tax rebate rate to restrict the export of low value-added products, and setting a high tax rebate rate to encourage the export of high value-added products. Therefore, although the zero tax rate and the tax refund rate should both be 17%, the state should formulate different tax refund rates. The tax rebate rate of value-added tax is not necessarily equal to the tax rate. The export tax rebate rate has several grades, such as 17%, 14%, 13%, 1 1%, 9% and so on. The purpose is to control exports through the tax rebate rate. Encourage export, with high tax rebate rate, control export and low tax rebate rate. The tax refund rate is 0, which means no refund.

Third, the main types

1, advance and retreat freely

Ordinary taxpayers have both sales items and income. In order to reduce the tax burden to zero, naturally, sales items are tax-free and input tax rebates are available.

2.never give up.

If the exported goods have no input, they are naturally exempt from sale, and there is no need to return them without input. For example, small-scale taxpayers, duty-free products, no investment. Only by not returning can we achieve the goal of zero tax burden.

3, can't help but shrink back

It is aimed at goods that are not encouraged to be exported. For example, if crude oil is not enough, it must be imported. It's good to be able to export, let alone export tax rebates, let alone prohibited goods.

4. Calculation of tax refund

Foreign trade enterprises: tax exemption and tax refund.

Fourth, the case.

Case 1

Foreign trade enterprises with import and export rights have purchased a batch of goods for customs declaration and export. The input amount indicated on the special VAT invoice for purchased goods is 100000 yuan, and the VAT is 17000 yuan, which has been paid by bank deposit. The tax rebate rate of goods is 13%, and the export sales price is 15000 USD (exchange rate is 1:8.3).

1. When purchasing goods:

Borrow: inventory goods ￥ 100000.

Taxes payable-VAT payable (input) ￥ 17000

Loan: bank deposit ￥ 1 17000.

2 export sales tax-free, pay the equivalent:

Debit: bank deposit ￥ 124500( 15000? 8.30)

Loan: Income from main business is 65,438+024, 500 yuan.

3. Carry-over cost:

Debit: the main business cost is 65,438+000,000 yuan.

Loan: inventory goods ￥ 100000.

4. Calculate the non-refundable input tax:

100,000? ( 17%- 13%)=4,000

Debit: The main business cost is 4000 yuan.

Credit: Taxes payable-VAT payable (input tax transferred out) ￥ 4,000.

5. Export tax rebate receivable:

Debit: export tax rebate receivable 13000 yuan.

Loan: Taxes payable-VAT payable (export tax rebate) ￥ 13000.

6. Export tax rebate received:

Debit: bank deposit ￥ 13000.

Loan: The export tax rebate receivable is 65,438+03,000 yuan.

Watch industry tourism

A foreign trade enterprise bought a batch of export goods, with the tax-included value of RMB 1 ten thousand yuan. The goods were declared for export at an FOB price of $200,000. In foreign exchange accounting, the spot exchange rate on the trading day is used to convert the foreign currency amount into the functional currency amount, and the middle price of the foreign exchange quotation on the day when the goods are declared for export is 1:6.6. The tax rebate rate for export goods is 15%.

1. If the goods have been accepted and put into storage, the invoice has arrived and the payment has been completed:

Borrow: stock goods? Inventory of export commodities ￥ 854,700.851000,000/(1+17%)

Tax payable? Value-added tax payable (input tax) ￥145299.15 (854700.85x17%)

Loan: Bank deposit ￥ 65,438+0,000,000.00.

2. When calculating the export tax rebate:

(1) Accounting tax refund amount

Debit: Other receivables? Export tax rebate receivable 65,438+028,205.13 (purchase price tax rebate rate)

128，205. 13=854，700.85x0. 15%

Loan: Do I have to pay taxes? Value-added tax payable (export tax rebate) ￥128,205.438+03

(2) The input tax will not be refunded.

Borrow: the main business cost? General trade export sales cost ￥ 65,438+07,094.02 (outsourcing price is non-refundable).

17094.02 = 854700.85 times (17- 15%)

Loan: Do I have to pay taxes? VAT payable (transfer-out input tax)17,094.02

3. When the export goods are declared for sale:

Borrow: foreign exchange accounts receivable? XX foreign investor ￥ 1, 320,000.00

Loan: income from main business? General trade export sales income ￥1320,000 yuan.

4. When carrying forward the cost of export commodities:

Borrow: the main business cost? General trade export sales cost is 854,700.85 yuan.

Loan: inventory goods? Inventory of export commodities is 854,700.85 yuan.

5. After receiving the VAT refund:

Debit: bank deposit ￥128,205.438+03.

Loans: Other receivables? Export tax rebate receivable128,205.5438+03.

6. When the deposit bank settles foreign exchange at the purchase price of 1:6.5:

Borrow: Bank deposit? Rmb account 1, 298,700.00

Financial expenses? Exchange gain/loss19,980.00

Loan: bank deposit? USD account 1, 318,680.00

7. When carrying forward profit and loss at the end of the month:

(1) Carry-forward export sales revenue

Borrow: income from main business? General trade export sales income ￥1320,000 yuan.

Loan: this year's profit ￥ 65,438+0,320,000.00.

(2) Carry forward the export sales cost

Debit: the profit of this year is 8,765,438+0,794.87.

Loan: main business cost? General trade export sales cost is 8,765,438+0,794.87.

Production enterprises: tax exemption, credit and tax refund

In the daily business of foreign trade enterprises, a large number of common trade types are mainly general trade (export trade) and processing trade (processing with supplied materials and processing with supplied materials). General trade is a trade mode relative to processing trade, which refers to the export trade mode in which goods are unilaterally exported to customs.

avoid

Refers to the self-produced goods exported to production enterprises, which are exempt from value-added tax in the process of production and sales.

resist

Refers to the input tax that should be refunded from raw materials, spare parts, fuel and power consumed by production enterprises to export goods for their own use, so as to offset the tax payable for domestic goods.

withdraw

It means that when the input tax of the self-produced goods exported by the production enterprise is greater than the tax payable in the current month, the tax refund will be given to the part that has not been fully deducted. Because commodity production involves many deductible raw materials, water and electricity, freight, etc., it is impossible to accurately distinguish the input corresponding to the export part and the domestic sales part, and it is impossible to accurately calculate the input tax that should be refunded for export. Assuming that each input can be accurately accounted for, it is very troublesome for both parties that the output-input = taxable amount of domestic sales is taxed, and the input tax refund corresponding to export is handed over to the IRS, and then refunded by the IRS. Therefore, deduction is to deduct the tax payable corresponding to domestic sales with the refundable input corresponding to export, and finally confirm the tax refund. Deduction is a process of calculating tax refund, which is essentially to calculate all tax payable. If the tax refund can be paid off and the tax payable is positive, just pay taxes. If the tax refund cannot be paid off, the tax payable is negative, and this amount should be refunded.

(Article source: Foreign Trade Documents Center)

Comment on China Tax: The essence of export tax rebate is to refund the value-added tax in domestic production and circulation, so that products can enter the international market duty-free. The purpose is to make the overall tax burden of export commodities zero and encourage exports. The scope of export tax rebate, export tax rebate rate and calculation method of export tax rebate are clearly defined. This paper expounds the export tax rebate and tax exemption through case interpretation for readers' reference. In order to reduce the risk of withholding or delaying tax refund that may be faced by export tax refund business, enterprises should pay close attention to the change of tax refund policy in time and establish an internal control mechanism of risk responsibility to ensure the smooth tax refund of enterprises. (This article Source: Tax Office)