On the basis of foreign exchange income, export enterprises need to calculate costs and taxes first, and then get RMB net income. The cost includes the cost of production, sales, transportation and other links. Taxes include export tax, value-added tax, income tax and other taxes. Net income is the income actually obtained by an enterprise and the source of its profits. In the process of declaration, export enterprises should declare in accordance with relevant laws and regulations and pay corresponding taxes. Enterprises need to carry out different calculation methods and declaration processes according to different taxes. At the same time, enterprises also need to pay attention to fill in the declaration form and submit relevant supporting documents. For export enterprises, reasonable and effective management of RMB net income will help reduce operating costs and improve profitability. Therefore, enterprises should attach importance to tax declaration, strengthen internal management, do a good job in fund management and ensure tax compliance.
How to avoid tax risks? Export enterprises should strictly abide by relevant laws and regulations, strengthen internal management, and regularly carry out tax self-inspection and training; Reasonable use of various preferential policies, combined with the situation of enterprises, choose the appropriate tax payment method; Establish and improve financial files and tax filing materials to ensure accurate tax filing.
The RMB net income of export enterprises refers to the balance of foreign exchange income after deducting costs and taxes. In the process of tax declaration, enterprises need to declare in accordance with relevant laws and regulations and pay corresponding taxes. Reasonable and effective management of RMB net income is helpful to reduce the operating cost and improve the profitability of enterprises. Export enterprises should strictly abide by relevant laws and regulations, strengthen internal management and ensure tax compliance.
Legal basis:
Article 7 of the Measures for the Administration of Tax Refund (Exemption) for Export Goods in People's Republic of China (PRC) shall be the actual net income of export goods after deducting costs, expenses and taxes. Therefore, export enterprises need to declare and pay taxes in accordance with relevant laws and regulations to ensure tax compliance.