1. Are the export value-added tax policies of production enterprises and foreign trade enterprises consistent?

Answer: The calculation method of VAT refund (exemption) for goods exported by production enterprises and foreign trade enterprises is different:

(1) Unless otherwise specified, the goods exported by the production enterprises themselves or entrusted by foreign trade enterprises are exempt from VAT. The "tax exemption" for tax exemption means that the self-produced goods exported by production enterprises are exempted from the value-added tax in the production and sales links of enterprises; "Deduction" tax refers to the input tax that should be refunded from the raw materials, spare parts, fuel and power consumed by the self-produced goods exported by the production enterprise to offset the taxable amount of the domestic goods; "Refund" tax refers to the tax refund of the part that should be deducted in the current month when the input tax amount is greater than the taxable amount of the self-produced goods exported by the production enterprise.

(2) Foreign trade enterprises implement the tax management mode of "exemption, credit and refund" for export goods, that is, the value-added part of the export sales link is tax-free and the input tax is refunded.

2. How can export enterprises apply for tax refund (exemption) for export goods? Is there a time limit?

A: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Administrative Measures for Tax Refund (Exemption) of Export Goods (Guo Shui Fa [2005] No.51), export enterprises should go through the formalities for tax refund (exemption) of export goods at the tax refund department of the competent tax authorities within 30 days from the date of obtaining the right to import and export business or signing the export agency agreement. Enterprises should show their tax registration certificates (photocopies) when handling tax refund registration, and submit the following materials:

(1) The original and photocopy of the Registration Form for Foreign Trade Operators, which has been filed and stamped with the special seal for filing and registration, and the original and photocopy of the export agreement that the production enterprise without export business qualification entrusts the goods to provide export agents.

(2) Original and photocopy of the registration certificate of the independent customs declaration unit (goods entrusted by production enterprises without import and export business qualifications may not be provided)

(3) Foreign-invested enterprises shall provide the original and photocopy of the Approval Certificate for Foreign-invested Enterprises in People's Republic of China (PRC).

(four) the units and personnel who have enjoyed the special tax refund (exemption) shall also provide other relevant documents required by the current provisions on tax refund (exemption) for export goods.

If an export enterprise fails to go through the formalities for determining the tax refund (exemption) of export goods according to the regulations, the tax authorities will punish it according to the provisions of Article 60 of the People's Republic of China (PRC) Tax Collection and Management Law before going through the formalities for determining the tax refund (exemption) of export goods.

3. Is the cycle of export foreign exchange collection and verification consistent? If not, how many days each?

A: Export enterprises must go through the formalities of verification of foreign exchange receipts within the time limit stipulated by the State Administration of Foreign Exchange. In terms of export tax refund (exemption), the export enterprise shall provide the verification form of export proceeds to the competent tax refund department within 2 10 days from the date of export declaration (excluding forward proceeds). For export goods that fail to complete the relevant documents to the tax authorities within the prescribed time limit, according to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning Tax Refund (Exemption) of Export Goods (Guo Shui Fa [2006] 65438+,

4. What is the formula for calculating export goods as domestic tax?

A: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Tax Refund (Exemption) of Export Goods (Guo Shui Fa [2006] 102), the calculation formula for calculating the output tax or value-added tax of export goods as domestic goods is as follows:

(1) VAT

1, general taxpayer

(1) Calculation formula of output tax when goods are exported by general trade as domestic sales:

Output tax = FOB price of export goods × RMB foreign exchange rate ÷( 1+ VAT rate) × VAT rate.

(2) The formula for calculating the taxable amount of goods exported by means of entrepot trade with imported materials and parts as domestic sales tax:

Taxable amount = FOB price of export goods × RMB foreign exchange rate ÷( 1+ collection rate) × collection rate.

(3) The input tax amount corresponding to the re-exported goods processed with imported materials that are regarded as domestic sales.

Transfer-out input tax = input tax declared and deducted in the month of supplementary tax × (sales of goods taxed by simple collection method in the month of supplementary tax ÷ total sales revenue in the month of supplementary tax)

2. Small scale taxpayers

The formula for calculating the taxable amount of small-scale taxpayers exporting the above goods by means of general trade or re-export of raw materials:

Value-added tax payable = (FOB price of export goods × RMB quotation of foreign exchange) ÷( 1+ collection rate) × collection rate.

The applicable collection rate is determined according to the time when the VAT obligation occurs.

(2) Consumption tax

1, formula for calculating applicable tax amount of consumption tax on taxable consumer goods for export:

Payable consumption tax = number of taxable consumer goods exported × consumption tax unit tax amount.

2, the implementation of ad valorem tax method of export taxable consumer goods consumption tax calculation formula:

Consumption tax payable = FOB export taxable consumer goods × RMB foreign exchange rate ÷( 1+ VAT rate or tax rate) × applicable consumption tax rate.

3. Formula for calculating the applicable tax amount of consumption tax on taxable consumer goods for export by combining quantitative quota with ad valorem levy:

Payable consumption tax = quantity of taxable consumer goods exported × unit tax amount of consumption tax+FOB of taxable consumer goods exported × RMB foreign exchange rate ÷( 1+ VAT rate or tax rate) × applicable tax rate of consumption tax.

5. How to deal with the export goods that are taxed as domestic sales in the electronic declaration system and the export tax rebate declaration system?

Answer: (1) It is disposed of by general taxpayer production enterprises.

If the goods exported by a production enterprise by general trade are taxed on domestic sales, the sales income excluding tax will be reflected in columns 1 and 2 of the main table of the VAT tax return for the current month, and the number of months in column 7 of the main table of the VAT tax return for the current month will be offset by the amount of export income taxed on domestic sales. In the declaration of "tax exemption, credit and refund", the export amount of one or several negative export declarations should be summarized according to the products with different tax refund rates to offset the declared export amount of "tax exemption, credit and refund".

If the goods exported by the production enterprise in the form of feed processing must be taxed on domestic sales, in the aspect of VAT tax declaration, the sales income excluding tax will be reflected in the fifth column of the main table of VAT tax declaration form "Sales of goods taxed by simple collection method", and at the same time, the amount of export income taxed on domestic sales will be offset by the number of months in the seventh column of the main table of the current month. And fill in the column 17 of Schedule 2 with the input tax transferred out in this period-goods taxed in a simple way. In terms of tax exemption and refund, according to different input processing manuals and products with different tax refund rates, the export volume of one or more negative export declarations is summarized to offset the export volume that has been declared tax exemption and refund, and then the corresponding export volume is multiplied by the planned distribution rate (unfinished contract write-off) or the actual distribution rate (completed contract write-off) to virtually offset the corresponding number of imported materials.

(2) General taxpayer's handling of foreign trade enterprises

If a foreign trade enterprise exports goods by general trade as domestic sales tax, it should reflect the tax-free sales income in column 1 of the main table of the VAT tax return and column 2 of the taxable goods sales, and at the same time, deduct the tax-free sales goods in column 9 of the main table of the current month as the export income for domestic sales tax. Corresponding to the input tax, after applying for the Certificate of Deduction of Input Tax for Taxable Goods Exported by Foreign Trade Enterprises in Domestic Sales (hereinafter referred to as the Certificate) with the special VAT invoice, fill in the Certificate of Deduction of Input Tax for Foreign Trade Enterprises in Column 1 1 of Schedule II of the VAT tax return. And declare the deduction to the competent tax authorities in the next tax declaration period after obtaining the Certificate. Over the reporting period, the competent tax authorities shall not deduct. Any export enterprise that deducts the current input tax with vouchers must use the door-to-door declaration method, and shall not use the online declaration method.

If a foreign trade enterprise exports goods by feeding and processing, it should reflect the duty-free sales income in the fifth column of the main table of this month's VAT tax return "sales of goods taxed by simple collection method", and correspondingly offset the number of months of "sales of duty-free goods" in the ninth column of the main table of this month, and take the export income as the amount of domestic sales tax.

(3) Handling of small-scale taxpayers (including production enterprises and foreign trade enterprises)

The export of small-scale taxpayers should be regarded as domestic taxable goods, and the income from duty-free sales should be reflected in column 1 of the VAT tax return (applicable to small-scale taxpayers) in the current period, and column 8 "Sales of export duty-free goods" should be offset in the current period.

6. Can the input tax on raw materials consumed by export goods that have been regarded as domestic sales be deducted?

Answer: If the goods exported in general trade are regarded as domestic sales, the input tax can be deducted according to the regulations; Goods exported by processing trade are regarded as domestic sales, and if the tax payable is calculated, the corresponding input tax should be transferred out accordingly.

7. How are six types of enterprises and non-six types of enterprises divided?

A: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Administration of Tax Refund (Exemption) on Export Goods (Guo Shui Fa [2004] No.64), if an enterprise is under any of the following circumstances, the export enterprise must provide a verification form of export proceeds within two years from the date of occurrence before calculating the export tax refund (exemption).

(1) The tax credit rating is C or D;

(2) Failing to register the export tax refund (exemption) within the prescribed time limit;

(three) the financial accounting system is not perfect, and there are many errors or inaccuracies in the daily declaration of export goods tax refund (exemption);

(4) the registration of export tax refund (exemption) is less than one year;

(5) Having records of tax evasion, tax evasion, defrauding export tax rebates, refusing to pay taxes, falsely issuing special invoices for value-added tax, etc.;

(six) other acts in violation of tax laws and regulations and the provisions of export tax refund (exemption).

Those enterprises that do not belong to the above six categories are non-six-category enterprises, and can calculate the export tax rebate first, and then fill out the verification form within the prescribed time limit.

8. Definition of transfer, and how to declare and pay taxes on exported goods?

A: Transit means that export goods will not leave the country after customs declaration. For the exporter, it means to transfer for export, and for the receiver, it means to transfer for import. Goods exported by other factories are temporarily exempted from VAT, and are declared tax-free, and their input shall not be deducted or refunded.

9. After the cancellation of the tax refund policy for foreign-invested enterprises purchasing domestic equipment, can the input tax of foreign-invested enterprises purchasing equipment in China participate in the calculation of "exemption, credit and refund" of export goods?

Answer: The input tax of domestic equipment purchased after June 5438+1 October1in 2009, if it meets the deduction conditions, can participate in the calculation of export goods tax exemption.

10, how to tax the export of second-hand equipment?

A: According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing the Interim Measures for Tax Refund (Exemption) of Used Equipment Export (Guo Shui Fa [2008]16), export enterprises can apply to the competent tax authorities for tax refund (exemption) in accordance with relevant regulations. Export enterprises include general VAT taxpayers, small-scale taxpayers and non-VAT taxpayers; Used equipment refers to the equipment used by export enterprises as fixed assets and the used equipment directly purchased by export enterprises.

General VAT taxpayers and non-VAT taxpayers exporting used equipment may apply for tax refund if they have obtained complete certificates such as special VAT invoices at the time of purchase. Those who have not obtained a special VAT invoice but have complete other documents at the time of purchase shall be exempted from tax and will not be refunded.

Used equipment exported by general VAT taxpayers and non-VAT taxpayers shall be tax-free and not refundable.

Small-scale taxpayers export old equipment without tax refund.

1 1. Is the export goods of small export enterprises taxed or exempted?

A: Goods exported by small-scale VAT taxpayers are exempt from VAT and consumption tax, and their input tax is not deductible or refunded.

12. The definitions of "three supplements", "processing with materials", "processing with materials" and "general trade" and their tax differences.

A: (1) Three-for-one supplement is a common name for processing with supplied materials, processing with supplied samples, assembling with supplied parts and compensation trade. Three-for-one-supplement enterprises are mainly engaged in foreign processing and assembly business, and the processing fees obtained can be exempted from value-added tax.

(2) Processing trade is divided into feed processing and incoming processing, which are determined according to different financial accounting methods, customs supervision procedures and tax collection and management methods.

Feed processing refers to an export trade mode in which enterprises with import and export rights import raw materials, materials, auxiliary materials, components, accessories, spare parts and packaging materials from abroad in order to process export goods, and then re-export them after processing them into commodities. Export enterprises engaged in raw material processing and re-export business shall implement tax refund (exemption) management for export goods.

Processing with supplied materials refers to an export trade mode in which foreign businessmen provide some raw materials, semi-finished products and spare parts, and our processing enterprises process and assemble them according to the requirements of foreign businessmen, and the finished products are sold to foreign businessmen, and we charge processing fees. Export enterprises engaged in the re-export business of processing supplied materials shall be exempted from value-added tax.

(3) General trade refers to the export of goods by purchase and sale. Where goods are exported by general trade, they shall apply for tax refund (exemption).

13. What materials are needed for filing the export goods tax refund (exemption) documents?

A: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Implementing the Management System of Relevant Documents for Tax Refund (Exemption) of Export Goods (Guo Shui Fa [2005]199No.), export enterprises should export goods that belong to VAT refund (exemption) tax or consumption tax within 15 days at the latest. For tax authorities to check: (1) purchase contracts of foreign trade enterprises and purchase contracts of non-self-produced export goods of production enterprises, including supplementary contracts signed under purchase and sale contracts; (2) List of export goods; (3) Manifest of export goods; (4) Transport documents for export goods (including ocean bills of lading, air waybills, railway waybills, cargo transport receipts, postal receipts and other cargo receipts issued by the carrier).

14. What is the difference between the actual consumption mode and the purchase mode of the export goods of production enterprises?

A: The main difference between the purchasing method and the actual consumption method is that the calculation method of simulated deduction of imported materials is different. The procurement method carries out all simulated deductions for imported materials in the current procurement period, and the actual consumption method calculates the simulated deductions for imported materials according to the planned distribution rate of export goods, and then makes adjustments when the manual for processing incoming materials is written off.

After 15, the three supplements and one supplement were transformed into wholly-owned enterprises, and they were still produced by processing with supplied materials. Does the processing fee charged need to pay VAT? What is the policy basis?

A: According to the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing the Administrative Measures for Tax Refund (Exemption) of Export Goods (Guo Shui Fa [1994] No.031), after the export enterprises import raw materials and spare parts duty-free by "processing with materials", they shall present the Import Goods Declaration Form and the Processing with materials registration signed by the customs. Therefore, the tax exemption policy is still applicable to imported materials and parts processing enterprises that continue to undertake imported materials and parts processing business after being transformed into foreign-invested enterprises. Enterprises can apply for tax exemption with the Certificate of Tax Exemption for Import Processing Trade, and the corresponding input tax shall not be deducted.

16. Due to special reasons, the customs declaration form for export goods cannot be obtained within the prescribed time limit. Can you submit a written application for extension of customs declaration to the tax authorities?

A: According to the Supplementary Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning Tax Refund (Exemption) Management of Export Goods (Guo Shui Fa [2004]1KLOC-0/3), the export enterprise shall submit a written extension to the competent tax authorities within 90 days from the date when the goods are declared for export (the export date is indicated in the export tax refund declaration form).

(1) Failure to obtain relevant export tax refund (exemption) documents or declare tax refund (exemption) within the prescribed time limit due to force majeure;

(2) The relevant export tax refund (exemption) documents cannot be obtained within the prescribed time limit due to special customs declaration methods such as centralized customs declaration;

(3) other export tax refund (exemption) documents cannot be obtained within the prescribed time limit due to special business methods.

Under any of the above circumstances, an application for extension of tax refund (exemption) for export goods may be submitted to the competent tax authorities according to regulations, and the declaration may be extended for 3 months after approval.

17. can a production enterprise not enjoy the tax refund in the first year when it declares the tax refund (exemption) for export goods?

Answer: According to the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Issues Concerning Tax Refund (Exemption) of Exported Goods (Guo Shui Fa [2006]102No.), the goods exported during the tax refund review period of 12 months should be calculated separately according to the unified monthly calculation method of tax refund exemption. The tax authorities can go through the formalities of tax exemption and tax offset according to the existing regulations, and will not refund the tax refund for the time being. The tax authorities shall, in the second month after the expiration of the enterprise tax refund audit period, return the tax refund amount verified monthly to the enterprise.

18. Can a production enterprise apply for tax exemption, credit and refund for export products?

Answer: If the products exported by production enterprises belong to the four categories of products deemed to be self-produced as stipulated in the Notice of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Tax Refund of Exported Products as Self-produced Products (Guo [2002]1KLOC-0/70), they can apply for tax refund as required; if they do not, they will be deemed to be subject to output tax or value-added tax on domestic goods.

19, the sample is exported, but there is no customs declaration. What should I do? Is it the same as paying taxes on domestic sales?

A: According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Export Tax Refund (Guo Shui Fa [2000] 165), if the export samples and exhibits declared by export enterprises are finally sold and collected overseas, they are allowed to apply for tax refund with the export goods declaration form (special form for export tax refund), export foreign exchange receipt verification form (special form for export tax refund) and other prescribed tax refund vouchers. At the same time, according to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Tax Refund (Exemption) of Export Goods (Guo Shui Fa [2006]102No.), goods exported by export enterprises that have not declared or declared tax refund (exemption) but have not handled relevant documents with the tax authorities within the prescribed time limit are regarded as domestic goods.

20. How do pilot enterprises of RMB settlement of cross-border trade declare tax refund (exemption) for export goods settled in RMB?

A: When the pilot enterprises for RMB settlement of cross-border trade declare the tax refund (exemption) for RMB settlement of export goods, they do not need to provide the verification form for export proceeds. When the export declaration form is entered, the verification form number should be blank; When entering the import and export customs declaration form, you should mark "KJ" in the "Remarks" column of the customs declaration form to indicate that the business is RMB settlement business for cross-border trade.

2 1. How should I declare to the IRS that I have lost the customs declaration form for export goods?

Answer: If an enterprise loses its export goods declaration form (for export tax rebate), it shall apply to the competent tax authorities for a replacement of the export goods declaration form certificate within 90 days from the date when the goods are declared for export, and then apply to the customs for a replacement of the export goods declaration form certificate (for export tax rebate) based on this certificate. The following materials shall be provided when applying for a replacement certificate for the customs declaration form of export goods:

(1) 1 copy of Application for Issuing Report (Supplementary Proof of Export Goods Declaration Form);

(2) Customs declaration form for export goods (other original and copy not lost);

(3) Copy of export invoice;

(4) If the enterprise is unable to provide other copies of the required export goods declaration form that are not lost, it shall provide the information of the lost export declaration form printed through the electronic port;

(5) Electronic data containing information related to the application for issuance of the report (supplementary certificate of export goods declaration form).

22. What is the "Four Ones and Three Nothing" business?

Answer: "three missing four" means: "merchants" or middlemen bring their own customers, goods, bills of exchange and customs declarations; Export enterprises can't see export products, suppliers, consignors and foreign businessmen.

Second, operational issues.

(a) production enterprises "exemption, credit and refund" tax declaration operation.

23, has applied for the right to operate import and export of general taxpayer production enterprises how to declare the export tax rebate?

A: General taxpayer production enterprises that have obtained the right to operate import and export should apply to the competent tax authorities for tax refund (exemption) of export goods within 30 days from the date of obtaining the right to operate import and export. Certified production enterprises shall, within 90 days from the date of customs declaration and export of goods, declare to the competent tax authorities the "exemption, credit and refund" tax on export goods. The export goods of production enterprises are declared monthly. After the goods are financially processed for export sales according to the accounting system, during the tax refund declaration period (monthly 1- 15), the electronic declaration data is generated by the production enterprise's export tax refund declaration system version 8.0, and the "exemption, credit and refund" tax is declared to the competent tax authorities.

24. Do foreign-funded enterprises of general taxpayers need to declare "tax exemption, credit and refund" in the month of import and export? For example, the import declaration form and export declaration form declared to the customs in February were only declared to the national tax in April. Is it overdue?

Answer: (1) According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Tax Refund (Exemption) of Export Goods (Guo Shui Fa [2006]102No.), the production enterprise shall declare the Detailed Declaration Form of Imported Materials for Raw Materials Processing of Production Enterprises to the competent tax authorities in the month when the imported materials occur. Fails to handle, handled by the People's Republic of China (PRC) tax authorities. Therefore, the materials imported in February should be declared in February of their respective periods, and the overdue declaration can only be declared again after being punished according to the provisions of document Guo Shui Fa [2006] 102.

(2) According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Relevant Issues Concerning the Administration of Tax Refund (Exemption) for Export Goods (Guo Shui Fa [2004] No.64), the export enterprise shall apply to the tax refund department for tax refund (exemption) for export goods within 90 days from the date when the goods are declared for export (subject to the export date indicated in the "Export Tax Refund Special" declaration form for export goods). If it is not handled within the time limit, it shall be declared. Therefore, the goods exported in February should be declared as "free arrival and refund" within 90 days from the date of export.

25. How to register the feed processing manual? Is there a time limit?

Answer: During the next VAT tax declaration period after obtaining the Registration Manual of Feed Processing issued by the Customs, the production enterprise shall register and file the feed processing with the original and photocopy of the Registration Manual of Feed Processing, the original and photocopy of the trade contract of feed processing and its electronic data. If an enterprise fails to register within the prescribed time limit, the tax authorities shall handle the relevant formalities after being punished in accordance with the relevant provisions of Article 62 of the People's Republic of China (PRC) Tax Collection and Management Law.

26. The feed processing manual is postponed for some reason. How can I go to the IRS to go through the extension formalities? Should the validity period of the new contract be entered in the export tax refund declaration system, or should the validity period of the original contract be modified?

A: If the raw material processing manual has been extended at the customs, the enterprise should go through the formalities of extending the manual with the relevant materials approved by the customs and apply for changing the validity period of the original registration manual. When the tax bureau changes the validity period of the manual, it will feed back the information to the enterprise. After reading all the feedback information provided by the tax bureau, enterprises can update the data in the enterprise declaration system. Therefore, enterprises do not need to enter a new manual validity period or modify the original manual validity period in the export tax refund declaration system.

27. The customs has written off the feed processing manual. What information should be submitted when going through the formalities of writing off in the national tax? Is there a time limit?

Answer: (1) The following materials should be provided when going through the formalities for the write-off of the feed processing manual: Application Form for Write-off of the Customs Registration Manual for Feed Processing of Production Enterprises (in duplicate), the original and photocopy of the Feed Processing Registration Manual, and the electronic data containing relevant information in the Registration Form for Feed Processing of Production Enterprises.

(2) According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Tax Refund (Exemption) of Export Goods (Guo Shui Fa [2006]102No.), the production enterprises engaged in feed processing should report for verification to the competent tax authorities within the next VAT tax declaration period after obtaining the customs verification certificate. Failing to go through the verification procedures within the time limit, the tax authorities will handle it in accordance with the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management.

28. What if the customs declaration number is wrong, the verification form number is wrong, and the export invoice number is wrong?

Answer: (1) If the number of the export goods declaration form and the number of the verification form are recorded incorrectly, you can enter the correct document number when you enter the documents in the early stage of collection. Specific operation method: Find the document with wrong number in the first step of the wizard, enter the "Document Collection Flag", activate the "Export Customs Declaration Number" or "Verify No" column, and then enter the correct customs declaration number or verify No. ..

(2) If the export invoice number is recorded incorrectly, a note shall be attached to the customs declaration to explain the relevant situation. If the tax bureau verifies that the situation is true, it can be skipped manually.

29. Incorrect customs declaration number leads to uneven information. Do you want to use virtual customs declaration to make adjustments?

A: If the customs declaration number is recorded incorrectly, do not make a virtual adjustment. If the enterprise has collected all the customs declarations, it can first go to the competent tax bureau to check whether the correct customs declarations have information and whether the contents are consistent. If the information is consistent, the enterprise can manually cancel the mark of incomplete information after reading and processing the pre-trial feedback information, and directly participate in the tax exemption calculation, and attach a written explanation to explain the relevant situation, so that the branch can manually select the customs declaration form to participate in the tax exemption calculation.

30. What should I do if I get the return declaration form of finished products, parts and surplus materials in the export tax rebate declaration system of the production enterprise?

Answer: (1) Return of incoming finished products: As the declaration form for return and re-export of finished products, it should be declared as negative export declaration form and positive export declaration form respectively. (2) Refund of incoming materials: enter the negative import list to declare the tax reduction or exemption of imported materials. (3) Carry-over of surplus materials: the transferred materials can be declared as the materials to be reduced when the manual is written off, and the materials transferred to the new contract can be declared as the normal import declaration form.

3 1. Is it necessary to enter the declaration form of import value-added tax for waste cartons into the export tax rebate declaration system of production enterprises?

Answer: The import VAT declaration form for leftover materials and waste paper boxes cannot be entered into the export tax rebate declaration system of production enterprises as duty-free import declaration forms. When entering the declaration system, when writing off the contract, the relevant data should be entered in the module of "Entry Processing Manual Write-off Entry-Materials to be Reduced" for reduction.

32. How to deal with the import declaration form of "imported materials for domestic sales" in taxation?

A: Duty-free imported materials have been entered into the export tax rebate declaration system before. If the imported materials are taxed by the customs after being sold domestically, the duty-free imported materials will be deducted when reporting in the current period. The import declaration form, which is directly taxed by enterprises, cannot be declared as duty-free imported materials. The value-added tax payment certificate collected by the customs can be declared as a deduction.

33. The export declaration form of surplus materials carried forward by the existing verification manual does not need to be entered into the export tax rebate declaration system, but the virtual manual needs to be entered as negative import, with the amount = negative amount x direct export value of the manual ÷ total export value of the manual. So what do the direct export volume and total export volume of this manual refer to?

Answer: All exports in this manual include factory export and direct export; Direct export in the manual only refers to direct export, excluding transfer export.

34. When the write-off data of the feed processing manual is entered, is the price of "scrap" entered the duty-paid price of "customs import duty" or "customs import value-added tax"?

Answer: If there are any customs duties, they should be entered according to the duty-paid price of "Customs Import Tariff"; If there is no tariff, it shall be entered according to the duty-paid price of "value-added tax on customs import".

35. In the verification manual of the current month, the "taxable value of imported materials" in the simulated tax exemption certificate of the export tax refund declaration system is negative. How did this negative number come from?

Answer: The verification certificate is "adjusted amount", which is automatically calculated according to the comparison between "participating in calculation amount" and "participating in calculation amount".

"Import amount that has participated in calculation" = import declaration amount entered in the manual at ordinary times, and "import amount that should participate in calculation" = direct export amount of the manual * actual distribution rate of the manual.

"Allowance amount that has participated in the calculation" = the amount of import customs declaration entered in the manual at ordinary times * the tax rebate rate when the manual is registered, and "Allowance amount that should participate in the calculation" = the direct export value of export products in the manual 1 * the actual distribution rate of export products in the manual 1 * the direct export value of export products in the manual 2 * the actual distribution rate in the manual * the tax rebate rate of export products 2.

"Allowance amount that has participated in calculation" = the amount of import declaration form usually entered in the manual * (tax rate-tax refund rate at the time of manual registration), "Allowance amount that should participate in calculation" = direct export of manual export products 1 * actual distribution rate of manual * (tax rate-tax refund rate of export products 1)+ manual.

36. Our company mainly exports directly, but there are manuals exported this month, and this month the manuals are only imported but not exported. I would like to ask: (1) When the non-deductible tax is deducted this month, can the imported materials used for export be deducted as non-deductible tax? (2) Is the non-deductible tax deduction calculated according to each business code or the total number of all duty-free imported materials in the whole month?

Answer: Usually, the import declaration forms directly participate in the calculation of "two offsets" when they are entered and declared. However, when written off manually, the imported materials consumed by the factory for export have already participated in the calculation of "two offsets" and will be automatically offset. Non-deductible tax credit is usually calculated according to the difference between the amount of each import declaration form and the tax rate at the time of manual registration. When the manual is written off, it shall be recalculated according to the actual direct export of the manual * the actual distribution rate of the manual * (the tax rate difference of direct export products). When there is a difference between the two, the offset calculated manually is essentially the difference between the usual calculation and the real calculation (that is, the adjustment amount).