How to enter the purchase of export tax rebate without invoice?

Accounting according to the contract estimate.

You'd better let your boss decide how to handle the accounts. If the amount involved is large and there is no invoice, it may be inspected and punished by the tax bureau.

1. Without an input tax invoice, you can't enjoy tax refund, only tax exemption.

2. Don't calculate according to the figures provided. If 1 000 yuan of goods are exported, the tax rebate rate is 15%, and the tax amount that is not exempted or deducted is (17%-15%) *1000 = 20, so the input tax should be transferred out.

The basic meaning of export tax rebate refers to the refund of value-added tax and consumption tax actually paid by export goods during domestic production and circulation. Export tax rebate system is an important part of a country's tax revenue.

Export tax rebate is mainly to balance the tax burden of domestic products by returning the domestic tax paid by export goods, so that domestic products can enter the international market at tax-free cost and compete with foreign products under the same conditions, thus enhancing competitiveness and expanding foreign exchange income.

How to calculate the tax refund for export goods?

1, when exporting:

Debit: accounts receivable-foreign exchange accounts receivable

Loan: main business income (export sales)

2. Carry-over cost:

Debit: main business cost (export cost) (purchase tax-free amount)

Credit: inventory goods (tax-free purchase amount)

3. Tax refund declaration:

Debit: accounts receivable-export tax rebate receivable (tax-free purchase amount * 16%)

Loan: tax payable-value-added tax payable (export tax rebate) (tax exemption amount * 16%)

4. The non-refundable part has been transferred to the cost:

Debit: main business cost (export cost) (excluding tax purchase amount * 1%)