Foreign trade tax rebate process and method:

1. Download the export tax rebate declaration system and export tax rebate network of foreign trade enterprises, and set enterprise information through system maintenance after installation;

2. Complete the entry and review of export detailed declaration data through the tax refund system;

3. After obtaining the value-added tax invoice, within 30 days from the date of issuance of the invoice, the invoice information shall be authenticated at the State Taxation Bureau;

4. Print 2 copies of export detailed customs declaration form, purchase detailed customs declaration form and export tax refund declaration summary form; And generate a tax refund declaration floppy disk with a file of 12, and write the enterprise name and customs code on the generated tax refund floppy disk;

5. Prepare the tax refund declaration materials and formally declare the tax refund to the Tax Refund Division.

Second, analysis

The export tax rebate of foreign trade enterprises refers to the export of goods purchased by foreign trade enterprises and industrial and trade enterprises that implement the financial system of foreign trade enterprises, and is exempt from the value-added tax in the export sales. The calculation method for foreign trade enterprises to retreat first, and the export of goods purchased by foreign trade enterprises and industrial and trade enterprises that implement the financial system of foreign trade enterprises is exempt from value-added tax.

Third, how to calculate the foreign trade tax rebate?

Current tax payable = current domestic goods output tax-(current input tax-current tax exemption and deduction shall not be exempted or deducted); Tax refund exemption = FOB price of export goods × RMB foreign exchange quotation × tax refund rate of export goods-tax refund exemption; Tax relief = price of duty-free purchased raw materials × tax refund rate of export goods.