Production enterprises should purchase raw materials or semi-finished products first, and then form marketable products after a series of processing. In real life, it is difficult for tax authorities to find out the proportion of raw materials exported at home and abroad, so it is calculated based on taxable value including the sum of cost price and gross profit.
The main business of foreign trade enterprises is the direct export of purchased products, and it is easy for tax authorities to distinguish the proportion of domestic and foreign sales, so only the purchase price of goods is used as the calculation base. Because of the different base size, the input tax transferred by the two enterprises is different, that is, the export tax rebate obtained by the production enterprise for exporting the same product will be less than that of the foreign trade enterprise.
2, raw material processing export tax rebate difference
In the feed processing mode, the production enterprises also apply the mode of "free entry and exit". When a production enterprise imports raw materials from abroad and exports them after processing, its input tax amount is transferred to the difference between the export product price minus the imported materials price multiplied by the tax rate. For foreign trade enterprises, because there is no difference between feed processing and general trade export, the tax rebate is equal to the price of domestically purchased materials plus processing fees multiplied by the export tax rebate rate.
3. The calculation method of tax refund is different.
The tax basis and calculation method of "exemption, credit and refund" tax for export goods of production enterprises, while foreign trade enterprises implement the calculation method of "first levy and refund", first levy the purchase price of export goods, and then take the amount indicated on the special VAT invoice as the tax refund basis after export, and the difference between levy and refund is included in the cost.
Baidu encyclopedia-export tax rebate