Basic provisions on tax refund (exemption) for export goods
(1) Scope of export tax rebate: It does not mean that as long as enterprises produce and operate export goods, they will certainly get export tax rebate. Only goods that meet the following conditions are eligible for export tax rebate.
1. The production enterprises granted the import and export right by the Ministry of Foreign Trade and Economic Cooperation export by themselves or entrust foreign trade enterprises to export on their behalf.
2. Foreign trade enterprises with export rights purchase goods for direct export or entrust other foreign trade enterprises to export goods as agents.
3. The production enterprise entrusts the foreign trade enterprise to export the self-produced goods, that is, the goods exported by the entrusting party without export right.
4. Goods exported by enterprises that do not have the right to operate import and export, but bear the export tax rebate with the approval of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
5. Export Tax Refund for Goods Designated by the Exporting State Goods exported by designated enterprises.
The goods that foreign-invested enterprises apply for tax refund must meet the following three conditions before they can apply for tax refund:
1. Goods must be within the scope of VAT or consumption tax.
2. Goods must be declared offshore to People's Republic of China (PRC) Customs.
3. Goods subject to export settlement.
4. Goods that must be exported and sold in accounting business.
5. When handling tax refund, relevant normative documents (customs declaration, foreign exchange verification form, foreign exchange settlement memo, export invoice, special tax bill, etc.) must be provided. ).
(2) Export goods under any of the following circumstances shall not be refunded:
1. The name of the business unit on the export declaration form, the name of the purchasing unit on the special VAT invoice and the name of the purchasing enterprise on the special tax payment for export goods are inconsistent with the name of the enterprise applying for tax refund.
2. Goods exported by affiliated enterprises and loan enterprises.
3. The special VAT invoices provided by export enterprises applying for tax refund belong to goods that are falsely issued, forged or have irregular invoice contents and inconsistent seals.
Things.
4. It is deemed that export trade will not be refunded for the time being, that is, domestic enterprises declare sales to foreign-invested enterprises, and foreign-invested enterprises will not apply for tax refund for goods declared for purchase by processing with materials or feeding.
Foreign-invested enterprises established before1June 5438+February 3 1993 are exempted from intermediate value-added tax and consumption tax for indirect export (factory transfer trade).
(III) Special Provisions on Tax Refund (Exemption) of Export Goods: After the export sales revenue of foreign-invested enterprises is realized, if their export goods fail to provide all kinds of legal tax refund (exemption) certificates within the time limit stipulated by the tax authorities, they must declare and pay the tax on their export sales revenue to the tax authorities. State-owned production enterprises that implement the management measures of "exemption, credit and refund" shall also declare and pay taxes to the tax authorities on their export sales income without obtaining the statutory tax refund (exemption) certificate. When purchasing export goods from other industrial enterprises, production enterprises with the right to operate import and export shall not issue special tax stamps or apply for tax refund.
Provisions on export tax rebate rate
The tax types of export tax rebate mainly include: domestic turnover tax on export goods, including value-added tax and consumption tax.
The tax rate of export goods is from 1999 65438+ 10/month, and the export tax rate of machinery and equipment, electrical appliances and electronic products, means of transport and instruments is 1 7%; The export tax rebate rate of agricultural machinery is13%; The export tax rebate rate of textile raw materials and products, watches and clocks, shoes, ceramics, steel products and cement is13%; The export tax rebate rate for organic chemical raw materials, inorganic chemical raw materials, paints, dyes, pigments, rubber products, sporting goods, plastic products, travel goods and luggage is 1 1%.
How do export enterprises handle "tax exemption and refund" for export goods?
(1) Procedures for applying for "tax exemption and refund"
An export enterprise that meets the registration requirements shall fill in the tax refund registration form for export enterprises at the municipal tax bureau in charge of tax refund.
Certificate ". Domestic-funded production enterprises apply for export tax refund registration certificate with the following documents: 1. Ministry of foreign trade and economic cooperation and economic and trade owners of various provinces and cities.
The approval document of the administrative department (Note: China's large industrial enterprises that implement the registration and filing system provide registration of import and export management rights.
Original and photocopy of the certificate); 2. Original and photocopy of business license (photocopy); 3. Tax Registration Certificate (Deputy
The original and photocopy); 4. The original and photocopy of the qualification certificate of VAT general taxpayer. Foreign-invested enterprises hold
Export tax refund registration certificate: 1. Original and photocopy of the certificate approved by the government; 2. Business operation
Original and photocopy of photo (photocopy); 3. The original and photocopy of the tax registration certificate (photocopy); 4. VAT general taxpayer
Original and photocopy of qualification certificate.
Where the place of registration is changed, the tax refund registration formalities shall be handled within 30 days from the date of change.
(two) to declare and review the "exemption, credit and tax refund" documents.
Self-produced goods exported by production enterprises on their own account or entrusted for export shall be exempted from credit and tax refund according to the following procedures.
Continued: 1. After the production enterprise declares the export goods and makes financial sales; 2 should fill in the "self production enterprise" on a monthly basis.
Submit the Export Goods Tax Refund and Exemption Declaration Form (hereinafter referred to as the Declaration Form) to the supervisor before next month 10.
The tax authorities that collect taxes; 3. At the same time, attach the following export documents: (1) export goods declaration form (for export tax refund only);
(2) the export proceeds verification form (for export tax refund); (three) the goods entrusted for export shall be accompanied by the words "export goods".
Physical proof "; (4) A copy of the VAT tax return.
Calculation method of "tax exemption and refund"
(1) The calculation method of "exemption, credit and refund" of value-added tax under the mode of self-export or entrusted export of production enterprises.
For: first, calculate the tax amount that is not deductible in this period. Taxes that are not refundable in this period:
Foreign exchange rate of offshore RMB for frequently exported goods × (tax rate-tax refund rate).
Secondly, calculate the current tax payable. Taxable amount in this period = domestic goods output tax in this period-(all in this period
Project tax-tax that cannot be deducted and refunded in the current period-input tax that has been deducted at the end of the previous period.
Compare and calculate the tax refund again. According to the above formula, the taxable amount of the production enterprise in this period is negative and this quarter
When export sales account for 50% or more of the total commodity sales of the enterprise in the same period, there are: the current (quarterly) tax payable is negative.
And the absolute value is ≥ FOB price of export goods in the current period (quarter) × RMB foreign exchange quotation × tax refund rate:
Tax refund amount = FOB price of export goods in the current period (quarter) × RMB quotation of foreign exchange × tax refund rate.
When the tax payable is negative and the absolute value is
When the tax rate is refunded:
Tax Refund Amount = Absolute Value of Taxable Amount
When the taxable amount calculated by the production enterprise according to the above formula is negative and the export sales in this period (quarter) account for the whole enterprise in the same period.
When the sales volume of goods is less than 50%, the absolute value of tax payable is the input tax deducted at the end of the current period and carried forward to the next period.
Continue to buckle down.
(2) Calculation of "exemption, credit and refund" tax under feed processing trade.
Before the feed processing business occurs, the tax amount of "exemption, credit and refund" that has not been checked and signed by the tax authorities is calculated as follows:
Taxable amount in this period = output tax of domestic goods in this period+FOB price of export goods in this period × overseas RMB.
Exchange rate × tax refund rate-total input tax amount in the current period-input tax amount deducted at the end of the previous period.
Amount of current export tax rebate: FOB of current export goods × RMB foreign exchange quotation × tax rebate rate.
Before the enterprise's feed processing trade occurs, the tax amount of "exemption, credit and refund" signed with the approval of the tax authorities is calculated as follows:
The amount of tax exemption and refund not reduced in this period = FOB export goods in this period ××× (tax
Rate-tax refund rate)-taxable value of the price of duty-free imported materials that have not been written off in the current period) × (tax rate-tax refund rate).
Taxable in this period = output tax of domestic goods in this period-(all input tax in this period-no tax exemption, credit,
Tax refund)-input tax withheld in the previous period.
When calculating the non-deductible amount of export goods in the current period, the reason for adjusting the price of imported materials is the price of imported materials.
Price is an integral part of the value of exported goods, while imported materials have no input tax. If it is not deducted, it will not be entered.
If the tax amount is not transferred out, it will increase the tax burden of the enterprise. Therefore, there is a current exemption amount = (export sales revenue-import price)
Amount) × Tax Refund Rate-Tax Refund Amount.