2. The specific calculation formula is: current tax exemption shall not be reduced = FOB current export goods × RMB foreign exchange quotation × (tax rate-tax refund rate). For example, if the tax rate is 17% and the tax rebate rate is 15%, then 2% is the current tax allowance. Accounting treatment is included in the cost as "input tax transfer".
Generally, the proportional method is used for calculation. Now the tax bureau basically denies it, no matter how detailed your accounts are. Proportional duty-free entry and exit = duty-free sales in the current month/total sales in the current month * total input tax in the current month, and the degree is1-1. By 65438+February, based on all duty-free sales/annual sales revenue * annual input tax-1- 1 1, the monthly carry-over input tax will be calculated and carried forward to the whole year. There will be some differences, and all will be adjusted in June 65438+February. Generally speaking, to declare VAT in June 65438+February, you need to go to the tax bureau to clear VAT.
According to the current regulations, the input tax of value-added tax-free items cannot be deducted. For the input tax that taxpayers can't classify as non-deductible items because they are engaged in simple taxable items and VAT exemption items, the non-deductible input tax is calculated according to the following formula: non-deductible input tax = total input tax that can't be classified in the current period × (sales of simple taxable items in the current period+sales of VAT exemption items) ÷ total sales in the current period.
Detailed analysis: According to, the input tax amount used for VAT exemption items shall not be deducted from the output tax amount. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets and real estate dedicated to the above projects. In other words, fixed assets, intangible assets and real estate that are not specially used for VAT exemption items are not deductible input tax, and their input tax can be fully deducted. The non-deductible input tax is calculated according to the following formula, and deducted from the current input tax: non-deductible input tax = deductible input tax × net value rate of real estate, if the real estate whose input tax has been deducted suffers abnormal losses or changes its use and is exclusively used for simple taxation items, items exempted from value-added tax, collective welfare or personal consumption. Net real estate rate = (net real estate value ÷ original real estate value) × 100%.
legal ground
Detailed rules for the implementation of the provisional regulations of the people's Republic of China on value-added tax
Article 26 If a general taxpayer concurrently engages in tax-exempt items or non-VAT taxable services and cannot divide the non-deductible input tax, the non-deductible input tax shall be calculated according to the following formula: non-deductible input tax = all indivisible input tax in the current month × total sales of tax-exempt items and non-VAT taxable services in the current month ÷ total sales and turnover in the current month.
Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the policies of value-added tax and consumption tax on export goods and services
Article 6 (2) The calculation of input tax stipulates that the input tax of export goods and services enjoying the VAT exemption policy shall not be deducted or refunded, but shall be transferred to the cost. Except for export cigarettes, the calculation of export goods and services subject to the VAT exemption policy shall be carried out in accordance with the unified provisions of the VAT exemption policy.