(1) When a foreign trade enterprise resells the imported materials with tax reduction to other enterprises for processing, it should first fill in the Application Form for Import Processing Trade and submit it to the tax authorities in charge of export tax refund after examination. On this basis, when issuing special VAT invoices, the tax amount of sales materials can be calculated according to the stipulated tax rate.
The tax authorities in charge of tax collection of export enterprises do not charge the tax payable indicated on the sales invoices of this part of sales materials, and the tax authorities in charge of tax refund calculate the tax amount to be deducted from the tax refund amount according to the tax refund rate stipulated for export goods when the export enterprises apply for export tax refund. Calculation formula of tax refund for imported and transit goods;
Export tax rebate = tax rebate for export goods-tax payable for selling imported materials, tax payable for selling imported materials = current amount of imported materials × tax rate-value-added tax levied by customs on imported materials.
(2) When a production enterprise re-exports imported materials and parts in the form of "processing with materials", it should first fill in the "Application Form for Processing with Materials" according to the Registration Manual for Processing with Materials approved by the customs, and after submitting the application form to the tax authorities in charge of export tax rebate for examination and seal, it is allowed to deduct the tax amount of the imported materials and parts at the prescribed tax rate when calculating the value-added tax of processed finished products.
After the goods are exported, the tax authorities in charge of tax refund should also calculate and deduct the tax amount of the imported materials according to the prescribed tax refund rate when calculating the tax refund or tax offset.
(1) The production enterprises that implement the method of "first levy and retreat" to calculate the tax refund.
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).
Amount of current tax refund-FOB price of 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.
(2) The calculation formula for the production enterprises that implement the method of "exemption, credit and refund" to calculate the tax refund is:
Tax amount that will not be deducted or refunded in the current period = FOB of export goods in the current period ×× (tax rate-tax refund rate)-taxable value of duty-free imported materials written off by the customs in the current period × (tax rate-tax refund rate).
The specific calculation steps and formulas of the remaining tax credit and tax refund refer to the Measures for Export Tax Refund of Self-operated Production Enterprises.
Subtitle: Because there is no cost price, there is no way to give a specific figure. It can be calculated according to the above formula.
Extended data:
For example, your company imported 6,543,800 yuan of materials, the input tax of the month was 6,543,800 yuan, and all the products produced by 6,543,800 yuan were exported. Domestic sales amount excluding tax is 6,543,800+million, and tax is 6,543,800+7,000. On receipt of documents in the current month, the enterprise collects 654.38+07% and returns 654.38+03%.
1. Borrow: raw materials 100.
Loan: accounts payable 100
2. When declaring tax exemption, calculate the tax amount that cannot be exempted or deducted. In practice, the customs needs to calculate according to the distribution rate, assuming that it is 30,000:
Debit: main business cost 3
Loan: Taxes payable-VAT payable (input tax transfer out) 3
3, when the tax refund declaration
Ending tax allowance = 1.7-( 10-3)=5.3
Tax Refund Allowance = (150-100) ×13% = 6.5.
Debit: Accounts Receivable-Export Tax Refund Receivable 5.3
Taxes payable-VAT payable (export tax deducted for domestic sales) 1.2
Loan: Taxes payable-VAT payable (export tax rebate) 6.5
References:
Import and Export Tax Administration Office of Sichuan Provincial State Taxation Bureau on the Feed of Production-oriented Export Enterprises