Tax refund tax basis = quantity of exported goods * weighted balance purchase unit price
The basis for purchasing export goods enjoying special tax refund from small-scale taxpayers is determined according to the following formula:
Tax refund tax basis = sales amount listed in ordinary invoice /( 1+ collection rate)
The basis for tax refund of export goods purchased by small-scale taxpayers with special VAT invoices issued by tax authorities is determined according to the following formula: tax refund tax basis = sales amount indicated on special VAT invoices.
Production enterprise:
1. Tax basis and calculation method of "exemption, credit and refund" tax on export goods of production enterprises
According to Guo Shui Fa [2002] 1 1, the "tax exemption and refund amount" of export goods of production enterprises should be calculated according to the FOB price of export goods and the tax refund rate of export goods. The FOB price of export goods shall be based on the FOB price on the export invoice (if the export agent is entrusted, the export invoice may be issued by the entrusting party or the entrusted party). If the transaction is conducted under other price conditions, the freight, insurance and commission allowed to offset the export sales income according to the accounting system shall be deducted. If there is any difference between the declared amount and the actual payment amount, it will be adjusted at the time of the next tax refund declaration (or at the time of year-end liquidation). If the export invoice can't truly reflect the FOB price, the enterprise shall declare the "exemption, credit and refund" tax according to the actual FOB price, and the tax authorities have the right to verify according to the relevant provisions such as the Law of People's Republic of China (PRC) on the Administration of Tax Collection and the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
Taxable amount in current period
Taxable amount in this period = domestic goods output tax in this period-(input tax in this period-tax exemption in this period cannot be reduced)
Calculation of tax exemption and tax refund
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
Duty-free procurement of raw materials includes domestic purchase of duty-free raw materials and duty-free imported materials for feed processing, in which the price of duty-free imported materials for feed processing is taxable value.
Taxable value = CIF+actual tariff+actual customs consumption tax.
Calculation of current tax refund and current tax exemption
1. If the remaining tax amount at the end of the current period is less than or equal to the tax exemption amount of the current period, the tax refund amount of the current period = the remaining tax amount at the end of the current period.
Current tax allowance = current tax allowance-current tax refund amount
2. When the remaining tax amount at the end of the current period is greater than the tax exemption in the current period, the tax refund amount in the current period = the tax exemption amount in the current period.
Current tax allowance =0
"End-of-period tax allowance" is the "end-of-period tax allowance" in the current VAT tax return.
The calculation of tax exemption and tax reduction and exemption shall not be exempted.
No tax exemption and tax deduction = FOB export goods in the current period ×× (export goods tax rate-export goods tax rebate rate)-No tax exemption and tax deduction = price of raw materials purchased duty-free × (export goods tax rate-export goods tax rebate rate).
The export business of newly developed production enterprises within 12 months from the date of the first export business is not counted, and the current tax exemption amount is equal to the current tax exemption amount; The input tax that has not been fully deducted will be carried forward to the next period to continue to be deducted, and the current tax refund will be calculated according to the calculation formula of tax exemption and refund from1March.