Calculation and declaration of export tax rebate for foreign trade enterprises
Foreign trade enterprises refer to trading enterprises that have the right to operate import and export. Export tax rebate measures shall be implemented for goods that are self-operated or entrusted for export.
I. Calculation of export tax rebate
(1) Tax basis and tax refund rate
To accurately calculate the export tax rebate, we must correctly determine the tax basis and apply the tax rebate rate.
1. Tax basis The tax basis of export tax rebate refers to the tax amount or tax amount calculated according to the tax rebate rate applicable to export goods.
(1) The tax basis for VAT refund of export goods of foreign trade enterprises is the purchase amount of export products. If the export goods are exported by purchasing one ticket at a time, they can be obtained directly from the special invoice; If you buy more than one export ticket or more than one export ticket at a time, when you can't specify what kind of ticket business, you can multiply the weighted average unit price of the same product by the actual export quantity. If the exported goods are products entrusted for processing, the tax refund shall be based on the purchase amount of raw materials used for entrusted processing and the amount of processing fees paid.
(2) The tax basis for the export consumption tax rebate of foreign trade enterprises is the purchase amount or actual export quantity of the taxable goods of export consumption tax. According to the export situation, it can be obtained or calculated directly from the consumption tax payment book.
2. Tax refund rate
The tax rebate rate of export tax rebate is to calculate the tax rebate ratio according to the tax basis of export goods tax rebate. Including value-added tax rebate rate, consumption tax rebate rate or unit product tax rebate. Since the consumption tax rebate rate or the tax rebate amount per unit product is exactly the same as the tax, the VAT tax rebate rate is mainly introduced here.
After the tax reform of 1994, the VAT refund rate of China's export products is consistent with the tax rate, but in the implementation, it is found that there are some problems, such as less levy and more refund, the growth rate of tax refund is much faster than that of tax revenue, and the scale of tax refund exceeds the financial burden. In order to support the development of foreign trade, considering the actual situation of financial constraints, the State Council lowered the tax rebate rate of export goods twice. From 1996 65438+ 10/0 (including 65438+1 0/), the value-added tax will be refunded to the declared export goods at the following rates.
(1) The export tax rebate rate for coal and agricultural products is 3%;
(2) For industrial products processed and produced with agricultural products as raw materials, the export tax rebate rate is 6% for goods with the VAT rate of 13% except coal and agricultural products (such as small farm tools, pesticides and fertilizers). ), and goods (except agricultural products) purchased from small-scale taxpayers that meet the tax refund conditions;
(3) For general industrial products subject to VAT at the rate of 17%, the export tax rebate rate is 9%;
(4) The foreign trade enterprise entrusts the production enterprise to process and recycle the goods for export, and the tax refund rate for the labor payment part is 14%.
It should be noted that according to the principle of "low tax rate" of export tax rebate, considering the practical problems in taxation, if the tax rate indicated in the special invoice is 17%, the tax rebate will only be calculated at 3%; For industrial products and general industrial products processed and produced with agricultural products as raw materials, if the tax rate indicated in the special invoice is 13%, the tax refund shall be calculated according to the tax refund rate of 3% and 6% respectively.
(2) Calculation method
To accurately calculate the export tax rebate, we must master the correct calculation method. Generally speaking, the tax rebate for export goods is equal to the tax basis multiplied by the tax rebate rate, and the tax rebate for the current period (times) is equal to the total tax rebate for all export goods in the current period (times). However, for re-exported goods processed with imported materials and parts, as imported materials and parts are given tax exemption, partial tax refund shall be calculated. The relevant calculation formula is as follows:
1. Tax rebate for export goods in general trade, processing compensation trade and barter trade = tax basis × applicable tax rebate rate
2. The tax refund amount of the exported goods recovered after the entrusted processing = the amount of raw materials × the tax refund rate+the amount of labor service payment × 14%.
3. Feeding and processing re-exported goods
Tax Refund Amount = Tax Basis × Tax Refund Rate-Tax Refund Amount for Sales of Imported Materials and Parts
Taxable amount of sales of imported materials and components = sales of imported materials and components × tax refund rate-the value-added tax actually levied by the customs on imported materials and components.
The key to the calculation of export tax rebate is to correctly determine the tax basis and tax rebate rate of export goods. Sales of imported materials and parts used for re-export goods shall be deducted. Because the processed products are exported in stages and the write-off period is very long, it is difficult to specifically determine which export goods should be deducted. Therefore, under normal circumstances, the tax authorities in charge of export tax refund will deduct it from the tax refund payable by enterprises after issuing the Application Form for Import Processing Trade.
(3) A concrete calculation example
The goods purchased and exported by a chemical import and export company in June 1997 and June 1 are as follows (no inventory at the beginning of the year):
1. Purchased 40,000 kilograms of citric acid, with an amount of 273,504.27 yuan and a tax of 46,495.73 yuan, and exported 20,000 kilograms;
2.& amp 127; 36,000 kilograms of salt was purchased, amounting to 9230.77 yuan, and the tax was 1569.23 yuan, which has not been exported;
3. 250 tons of cigarette gum were imported duty-free in the form of feed processing trade, of which 200 tons were resold to a tire factory for tire processing, with a sales amount of 1.44 million yuan and a tax of 244,800 yuan. The Application Form for Import Processing Trade has been issued, and another 50 tons will be processed by entrusted processing. Purchase 300 tires, with the amount of 965,897.40 yuan, value-added tax164,202.56 yuan and consumption tax of 96,589.74 yuan; Processing and recycling tires 100, paying labor service amount120,000 yuan and value-added tax of 20,400 yuan. The factory collects and pays the consumption tax of 32 196.60 yuan according to the price of similar products. All the tires that have been commissioned for processing, purchasing and recycling have been exported;
4. 3000 kg of anthraquinone was purchased, the amount was 17564 1.03 yuan, and the tax amount was 29858.98 yuan, which was exported 1000 kg;
5. Purchase lincomycin1250kg, with an amount of 487 179.50 yuan and a tax of 82,820.52 yuan, all of which have been exported;
6. Purchase 200,000 liters of gasoline with an amount of 360,000 yuan, value-added tax of 6 1.200 yuan, consumption tax of 40,000 yuan, and export of1.000 liters (72,000 kg);
7. Buy 20 tons of peppermint oil, the amount is 3 million yuan, the tax is 5 1 10,000 yuan, and it has been exported 10 tons;
8. I bought paracetamol10000kg, with the amount of 21965.85438+0 yuan, and the tax amount was 36034. 19 yuan, all of which have been exported;
9. Purchased 240,000 pairs of latex gloves, with an amount of 866,640 yuan, and the tax was 147328.80 yuan, which has been exported 100000 pairs;
10. I bought Disperse Blue 1500 kg, the amount was 43,589.75 yuan, and the tax was 74 yuan10.26 yuan, which has been exported.
On the premise that the export tax refund documents and procedures are complete and the source of export goods is true, the calculation steps of tax refund amount are as follows:
(1) Determine the tax basis
According to the situation of purchasing and exporting goods this month, the tax basis for VAT refund of exported goods is as follows:
① Citric acid 273504.27/40000× 20000 =136752.14 (yuan)
② The tire and processing expenses are 965,897.40 yuan and 65,438+020,000 yuan.
③ anthraquinone175641.03/3000×1000 = 58547 (yuan).
④ Lincomycin 487 179.50 Yuan.
⑤ Gasoline 360000/200000×100000 =180000 (yuan)
⑥ peppermint oil is 300,000/20×10 =1500,000 yuan.
All landowners paracetamol 2 1 1965.438+0 (yuan)
8 latex gloves 866640/240000×100000 = 361100 (yuan)
Pet-name ruby disperse blue 43589.75 yuan
The export goods subject to consumption tax refund this month are tires and gasoline, and the tax basis is 1287864 yuan and 100000 liters.
(2) determine the tax rebate rate
The tax rebate rate of export goods can be obtained from the comparison table of export goods tax and tax rebate rate in the export tax rebate workbook. This month, the VAT refund rate of our export goods is 9%, except for peppermint oil, which is 6%, and the contribution of tire workers is 14%. Tire consumption tax rebate rate 10%, gasoline consumption tax unit tax rebate 0.2 yuan/liter.
(3) Calculate the tax refund amount of export goods this month:
① Citric acid
Refundable VAT =136752.14× 9% =12307.69 (yuan)
② tire
Refundable VAT = 965897.40× 9%+120000×14% =103730.77 (yuan)
Refundable consumption tax =1287864.00×10% =128786.40 (yuan)
③ Anthraquinone
Refundable VAT = 58,547.00× 9% = 5,269.23 (Yuan)
④ Lincomycin
Refundable VAT = 487179.50× 9% = 43846.16 (Yuan)
⑤ Gasoline
Refundable VAT =180000.00× 9% =16200 (yuan)
Refundable consumption tax = 100000× 0.2 = 20000 (yuan)
⑥ peppermint oil
Refundable VAT = 1500000.00× 6% = 90000 (yuan)
⑦ Paracetamol
Refundable VAT = 211965.81× 9% =19076.92 (Yuan)
8 latex gloves
Refundable value-added tax = 361100.00× 9% = 32499 (yuan)
9 disperse blue
Refundable VAT = 43,589.75× 9% = 3,923.08 yuan.
Attending sales of imported materials and parts should be tax deductible =1440000.00× 9% =129600 (yuan)
According to the name and quantity of the exported goods, the value-added tax payable by the company in June 5438+0997 65438+ 10 was 326852.85 yuan, and the actual value-added tax payable was 197252.85 yuan after deducting the tax payable on the sales of cigarette glue imported by raw material processing trade. The refundable consumption tax is 148786.40 yuan, and the total refundable tax is 346039.25 yuan.
Two. Declaration of export tax refund
The declaration of export tax rebate refers to the process that an export enterprise that has registered for export tax rebate applies to the national tax authorities in charge of export tax rebate to refund the tax on its export products after the products are actually exported.
(1) Procedures and requirements for the declaration of export tax refund
1. Procedures for reporting export tax rebates Foreign trade enterprises applying for export tax rebates should generate or manually fill out forms such as Export Tax Refund Declaration List, Export Tax Refund Receipt Declaration List, and Export Tax Refund Summary Declaration Form by computer, and provide the documents and materials required for export tax rebates, and report them to the competent foreign trade department for examination and signature, and then report them to the national tax authorities in charge of export tax rebates for tax refund.
2. Documents for applying for export tax rebate
Generally, foreign trade enterprises must provide the following documents for tax refund of export goods:
(1) Special invoice (tax deduction coupon) or ordinary invoice for purchasing export goods;
(2) A tax payment letter (for export goods only) signed by the bank corresponding to the purchase of export goods;
(3) List of export goods sales;
(4) Export Goods Declaration Form stamped with the customs inspection stamp;
(5) The Verification Sheet of Export Receipt with the seal of verification by the foreign exchange administration;
(6) export sales invoice;
(7) For the goods that are exported as an agent, the Certificate of Goods Exported as an Agent and a copy of the export agreement issued by the national tax authority in charge of the export tax refund of the entrusted enterprise shall also be provided.
3. Requirements for declaration of export tax refund
(1) Export enterprises can only declare tax refund after the goods have been declared for export and financial sales;
(2) Export enterprises must declare tax refund within the time specified by the national tax authorities in charge of export tax refund. The goods exported in the previous year (from 65438+February of last year to last year165438+1October) shall be declared before the end of March of the following year, and the overdue tax refund will not be accepted by the national tax authorities;
(3) The export enterprise shall bind the export tax rebate related documents in the order of the List of Export Tax Refund Declarations and the List of Export Tax Refund Purchase Certificates, so as to facilitate the examination;
(four) foreign trade enterprises that implement computer management of export tax rebate shall also submit floppy disks for export tax rebate declaration.
(2) the operation method of computer tax refund declaration
1. Collect VAT purchase vouchers and declaration details required for tax refund.
(1) Input of VAT purchase voucher: the special VAT tax invoice shall prevail (13 digit code). No special invoice data shall be input, and it shall be filled in according to similar customs declaration numbering rules.
The purchase voucher number is "1 1 numerical code +0 1"
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Expansion code in the upper right corner of the tax bill (0 1 for the first commodity and 02 ... for the second commodity)
(2) Entry of export receipt verification form: the number is 9 digits, that is, the top right corner of the verification form is 33 plus the next 7 digits. When typing, the columns are aligned to the left.
(3) Entry of customs declaration number:
The customs declaration number is "customs declaration number+blank number+number"
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9 bits 1 2 bits
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0 First 0 1, second 02 ...
(4) Input of commodity code
The commodity code used in the export tax refund declaration must be the basic commodity code marked with "*".
(2) It is allowed to add the name and unit (non-standard unit of measurement) under the standard commodity code. The standard commodity code is the commodity code added by the company itself, and the digit 10 must be used (the first 8 or 9 digits must be the standard commodity code). If an enterprise starts to declare with the standard commodity code, the commodity will be declared with the self-added commodity code in the middle of the year, which may cause inconsistent data before and after. Therefore, it is not allowed to increase the commodity code in the commodity code management, and the units under the same commodity code of the same enterprise should be consistent in the 1 fiscal year.
③ The commodity code (corresponding information) in the original commodity code base is a standard commodity code marked with "T". Some commodity units of measurement in the commodity code base are set as standard units of measurement and cannot be modified. The unit of measurement of goods subject to fixed consumption tax, whether it is a standard unit of measurement or not, is not allowed to be modified.
(5) Entry of agent certificate: only the number of agent export certificate is entered, and the number of customs declaration is not entered.
(6) Special data entry: For export goods transferred by VAT, the duty-paid split sheet is normally entered, and the VAT payment book only records the amount, not the quantity; The main materials entrusted for processing should be filled in the finished product quantity after processing, the remaining materials and processing fees should be filled in the quantity of 0, and the amount and tax amount should be filled in according to the special tax bill.
2. Summarize and query the declaration data. Summarize the declaration data first, and then query the summary data. The total of each column in the declaration form of the purchase certificate of export tax refund goods must be consistent with the total of each column in the list of export goods declaration forms, so as to directly generate the declaration data. If there is an error, please select the error data query and adjustment, and use the additional function "X" to find out the cause of the error and modify it. What's wrong with comparing data with the "L" key?
3. Print the tax refund report and generate the export tax refund data collected and entered by the tax refund declaration floppy disk. After summarizing and modifying, you can print the export goods tax refund declaration list, export goods tax refund receipt declaration list and other forms to generate export tax refund declaration floppy disk.