Solution: There are two ways of tax refund for export goods of enterprises: "levy first and then return" and "exemption, offset and refund".
"Retreat first" means that all goods exported by the production enterprises themselves or on their behalf are taxed at the tax rate stipulated in the provisional regulations on value-added tax, and then the tax authorities in charge of export tax rebate business examine and approve the tax refund at the tax rate stipulated in the national export tax rebate plan.
(1) Tax basis.
The tax refund amount is calculated by multiplying the FOB price of export goods in the current period by the RMB quotation of foreign exchange.
"FOB price" (written in English as FOB price) is the FOB price at the port of shipment, but this delivery price belongs to symbolic goods, that is, the seller collects the payment from the buyer according to the contract with the necessary shipping documents, and the risk division between the buyer and the seller is based on the shipment of the goods. Therefore, the FOB price is that the buyer is responsible for chartering, booking space, handling insurance and paying transportation premium.
The most commonly used FOB, CFR and CIF price conversion methods are as follows:
FOB price =CFR price-freight =CIF price ×( 1- insurance premium × insurance rate)-freight
Therefore, if an enterprise conducts export transactions at CIF price, the foreign freight, insurance premium, commission and financial expenses borne by the enterprise shall be deducted after the goods leave the country; If the transaction is conducted at CFR price, the freight shall be deducted.
(2) Calculation method
1, general trade
(1) calculation formula:
Taxable amount in this period = output tax of domestic goods in this period+FOB price of export goods in this period × RMB quotation of foreign exchange × tax rate-total input tax in this period.
Current tax refund amount = FOB price of export goods × foreign exchange RMB quotation rate × tax refund rate (2) Relevant explanation of the above calculation formula:
The current input tax includes all deductible domestic materials, utilities, transportation costs, value-added tax levied by the customs and other expenses that can be deducted according to the tax law.
② The RMB quotation of foreign exchange is determined by two methods stipulated in the financial system, namely, the quotation of the day announced by the state or the average price of the quotation at the beginning and end of the month. Once the calculation method is determined, the enterprise shall not change it within a tax year.
(3) When the actual sales income of the enterprise is inconsistent with the amount recorded in the export goods declaration form and the foreign exchange verification form, the tax authorities will levy taxes according to the large amount and refund the tax according to the amount recorded in the export goods declaration form.
④ If the tax payable is less than zero, it will be carried forward to the next period to offset the tax payable.
For example:
Example 1. In March 2000, a shoe factory exported 30,000 dozen shoes, of which: (1) 28,000 dozen were sold on FOB basis, and the RMB exchange rate was 1: 8.2836 yuan; (2) Sell 2,000 dozen at the CIF price of $240 per dozen, and pay the freight 20 yuan, insurance premium 10 yuan and commission 2 yuan per dozen. The foreign exchange rate of RMB is RMB 65,438+0: 8.2836. In this issue, the number of shoes sold domestically is 19400 dozen, the sales income is 34.92 million yuan, and the output tax is 5.9364 million yuan. In the current month, the input tax can be deducted 65,438+00,800,000 yuan, and the shoe tax rebate rate is 65,438+03%. Calculate the tax payable and tax refund by the method of "first levy and retreat"
① Calculate the sales income of export self-produced goods: the sales income of export self-produced goods = FOB price × foreign exchange RMB quotation +(CIF price-transportation fee-insurance premium-commission) × foreign exchange RMB quotation = 28,000× 200× 8.2836+2000× (240-20-10-2).
② Taxable amount in the current period = domestic goods output tax in the current period+FOB export goods in the current period × foreign exchange RMB quotation-total input tax in the current period = 5,936,400+49,834137.60 ×17%-10.8 million.
③ Current tax refund amount = FOB price of export goods in current period × RMB quotation of foreign exchange × tax refund rate = 49834137.60 ×13% = 6478437.89 (yuan).