(1) means "feed processing". "Feed processing" refers to a form of trade in which the main raw materials, spare parts, auxiliary materials and packaging materials needed for the production of export goods are imported from abroad, processed by themselves or commissioned into finished products, and then exported for sale.

Raw materials, fuels, spare parts, components, accessories, auxiliary materials and packaging materials (hereinafter referred to as "materials") imported by foreign-invested enterprises for the production of export products belong to bonded goods and are subject to customs supervision. When exporting goods, the customs shall write off the imported materials and parts consumed in the export goods, and indicate the words "processing with supplied materials" in the "trade nature" column of the export goods declaration form.

(2) Calculation formula:

Current taxable amount = current domestic goods output tax+current FOB export goods × RMB foreign exchange quotation × tax rate-(current total input tax+current taxable value of duty-free imported materials written off by customs × tax rate).

Current tax refund amount = (FOB current export goods × RMB foreign exchange quotation × tax refund rate)-(taxable value of duty-free imported materials written off by customs in current period × tax refund rate) = (FOB current export goods × RMB foreign exchange quotation-taxable value of duty-free imported materials written off by customs in current period) × tax refund rate.

(3) Calculate the "simulated deduction" tax

When the "feed processing" enterprise calculates the tax payable and tax refund according to the "first levy and retreat" method, the simulated tax deduction calculated for duty-free imported materials will be regarded as the paid tax. Because it is difficult for the customs to calculate and examine the taxable value composition of duty-free imported materials, it is convenient for collection and management. In the specific calculation, based on the CIF price and quantity indicated on the import declaration form of the enterprise, the "taxable value for the customs to write off duty-free imported materials in the current period" is calculated.

For foreign-invested enterprises that adopt the above-mentioned simulated tax deduction method, if their imported materials are converted to domestic sales for some reason, the customs will levy import value-added tax on the imported materials, and the tax collected from the customs can be included in the tax deduction items. However, the enterprise must also offset the amount of "taxable value of duty-free imported materials written off by the customs in the current period" on the basis of the amount of taxable materials.

Due to the simulated tax deduction of duty-free imported materials, if the amount of duty-free imported materials in this period is greater than the export sales in this period, the tax refund amount is negative, and the negative amount should be carried forward to the next period to offset the tax refund amount, instead of being treated as zero.

Example 2: A foreign-invested enterprise producing leather shoes produced leather shoes for export in March 2000. According to FOB price and foreign exchange quotation, the income of export goods is 8 million yuan, the income of domestic leather shoes is 2 million yuan, and the input tax is 6.5438+0 million yuan. Among them, the export goods take the form of feed processing, and the imported cattle, sheepskin and other materials are converted into RMB 2 million according to the CIF price and quantity indicated in the import declaration form.

Tax payable in this period = 200×17%+800×17%-(100+200×17%) = 36 (ten thousand yuan).

Current tax refund =(800-200)× 13%=78 (ten thousand yuan)