1, receivables management

Step 2 Write-off

3. Tax refund

The key to foreign trade financing lies in the management of accounts receivable and tax refund. Tax refund is a very complicated job and must be started from scratch. For specific business, please consult the local SAFE and State Taxation Administration of The People's Republic of China Tax Refund Office.

Second, the specific content

1. Accounts receivable management: manage foreign trade accounts receivable with the verification form as a clue. The write-off form is managed by the Finance Department, which receives the write-off form from SAFE and keeps records. The salesman who handles the export business will collect it together with the export invoice. One invoice corresponds to one verification form. When collecting foreign exchange, it is necessary to specify the invoice number, find the corresponding verification form and fill it in the verification form of the foreign exchange settlement memo. Then the salesman or agent customs broker declares the export of the goods, and the financial department makes the sales voucher after the export (there is information feedback online after the export);

2, after export, according to the settlement of foreign exchange, income certificate;

3. Write-off: (1) Apply for a write-off form from SAFE;

(2) Collecting returned customs declarations and verification forms;

(3) Write off the settlement memo and customs declaration form, together with the forms sorted out according to the above information, to SAFE (please consult SAFE for details).

4. Tax Refund: Input the tax refund verification form and customs declaration form (Coptis chinensis) into the special tax refund software (apply to the IRS for purchase) and declare the tax refund to the IRS (you must attend the tax refund training organized by the IRS).

5. Receipt and payment of foreign exchange

Third, do financial work of foreign trade, and have many contacts with SAFE, State Taxation Administration of The People's Republic of China and foreign-related tax bureaus. Every place has its own set of practices. You can consult the above two departments before doing it. In addition, you should pay attention to communicate customs information with the salesman.

Export enterprises should pay attention to four time limits for export tax refund declaration: First, "30 days". After purchasing export goods, foreign trade enterprises should ask suppliers for special or ordinary VAT invoices in time, which belong to anti-counterfeiting and tax-controlled VAT invoices, and must go through authentication procedures within 30 days from the date of invoicing. The second is "90 days" Foreign trade enterprises must go through the formalities of export tax refund declaration within 90 days from the date of goods export declaration, and production enterprises must go through the formalities of formal declaration of "exemption, arrival and refund" within 90 days from the date of goods export declaration. The third is "180 days". Export enterprises must provide the Verification Sheet of Export Receipt to the local competent tax refund department within 180 days from the date when the goods are declared for export (excluding enterprises in six cases, export enterprises in six cases should provide the Verification Sheet when the documents are complete and formally declared). The fourth is "3 months". If the paper tax refund certificate for export goods of an export enterprise is lost or the contents are filled in incorrectly, and it can be reissued or changed in accordance with the relevant provisions, the export enterprise may apply to the tax refund department for an extension of the declaration of tax refund (exemption) for export goods within the declaration period, and may postpone the declaration for three months after approval.

1. A batch of fabrics was purchased, with a total price and tax of 600,000 yuan, and a special VAT invoice was obtained. 60 ÷ (1+0.17%) = 5 1.28 million yuan 60-5 1.28 = 8.72 yuan: inventory goods 51.28 million yuan: taxes payable. 51.28× (17%-1%) = 30,800 yuan. Loan: the sales expense is 30,800 yuan. Loan: Taxes payable-VAT payable (transfer-out input tax) 30, 800 yuan. 3. The export FOB price is 80,000 USD. And declare a tax refund of 5 1 .28×11%= 56,400 yuan, 8×7.55 (exchange rate) = 604,000 yuan. Borrow: export tax rebate receivable of 56,400 yuan. Loan: tax payable-value-added tax payable (export tax rebate) of 30,800 yuan. Borrow: foreign exchange account receivable of 600. Huai 'an Zhongzhi International Trading Company purchased spices from India for 80,000 US dollars: 8×7.55 (exchange rate) = 604,000 yuan. Loan: commodity procurement-imported materials of 604,000 yuan. Loan: 604,000 yuan of foreign exchange accounts payable. Material warehousing loan: 604,000 yuan; material loan: commodity purchase-imported material loan: 604,000 yuan; 3. Sell it to Huai 'an Chengcheng Chemical Plant at a price of 700,000 yuan (excluding tax), issue a special VAT invoice, and issue a tax exemption certificate for feed processing trade to the tax authorities. Debit: accounts receivable 8,654.38+0.9 million yuan loan: commodity sales income 700,000 yuan loan: payable tax-payable value-added tax (output tax) 65,438+0.65,438+0.9 million yuan 4. Carry-over sales cost: commodity sales cost 60.4 loan: commodity procurement-imported materials 604,000 yuan 5. Cic recovered the entrusted processing materials at a price of 800,000 yuan (excluding tax). And received a special invoice: borrow: 800,000 yuan of inventory goods; Borrow: Taxes payable-VAT payable (input tax) 65,438+036,000 yuan; Debit: accounts payable of 936,000 yuan, The export sales of Zhongzhi Company is 65,438+million US dollars 10×7.55 (exchange rate) = 755,000 yuan. Loan: foreign exchange accounts receivable is 755,000 yuan. 7. Carry-forward export tax rebate13.6-1.9. 10,000 yuan example 3: Accounting treatment of feed processing under foreign trade entrusted processing mode 1, a batch of motors imported by Huai 'an Luoman Import and Export Co., Ltd. is 65,438+10,000 US dollars 10×7.55 (exchange rate) = 755,000 yuan. Borrow: commodity procurement-imported materials of 755,000 yuan. Loan: foreign exchange account payable is 755,000 yuan. Loan for warehousing materials: RMB 755,000 for materials; loan for purchasing goods-RMB 755,000 for imported materials. Entrusted Huai 'an Luolan Mechanical and Electrical Equipment Manufacturing Co., Ltd. to process into machine tools loan: entrusted processing materials 755,000 yuan loan: materials 755,000 yuan 4. Take back the processing machine tool, and at the same time receive the invoice of Roland processing fee of 6,543.8+0.5 million yuan (excluding tax price): entrusted processing materials of 6,543.8+0.5 million yuan: taxes payable-value-added tax payable (input tax transferred out): accounts payable of 6,543.8+0.75 million yuan, borrowed goods in storage of 905,000 yuan; Entrusted processing materials of 905,000 yuan; 6. Export tax refund shall be declared on the basis of processing fee invoices and other documents (the tax refund rate is17%); Loan: the export tax rebate is 25,500 yuan; Loan: the tax payable is 25,500 yuan-the value-added tax (export tax rebate) is 25,500 yuan; Example 4: Accounting treatment of products exported by foreign trade enterprises without tax refund; Huai 'an Xiaoxiao Import and Export Corporation exported a batch of steel at a price of 4 according to the national tax Fano. 102 (2006), the output tax should be calculated as domestic products: 40×7.55 (exchange rate) = 3.02 million yuan, 302 ÷ (1+17%) ×17% = 43. 258.10.2 million yuan loan: tax payable-value-added tax payable (output tax) 438.8 million yuan Example 5: Accounting treatment of foreign trade enterprises' tax payment Huai' an Muyu Import and Export Co., Ltd. had a $200,000 consignment for processing imported and exported bedsheets in the first half of the year, which failed to pass the examination due to overdue declaration. The tax refund shall be made according to the provisions of Guo Shui FaNo. 102 in 2006: the handling fee for this business is due to the following accounting treatment made by the enterprise when declaring the tax refund:100×17% =170,000 yuan11%=/. Kloc-0/5 1 10,000 yuan, therefore, when making up the tax, we will borrow: sales cost1Kloc-0/10,000 yuan loan: export tax rebate receivable1Kloc-0/10,000 yuan tax payable =15/Kloc-0. : Export sales income is 2 1.94 million yuan. Loan: Taxes payable-VAT payable is RMB 2,654,380+0.94 million.