1, scope of export tax refund enterprises:
Caishui [2065438+02] No.39 stipulates that an export enterprise refers to a unit or individual industrial and commercial household that handles industrial and commercial registration, tax registration and foreign trade operator registration according to law, but does not handle foreign trade operator registration and entrusts the production enterprise to export goods. At the same time, it also includes domestic units and individuals that provide zero-tax taxable services abroad.
Induce and define export enterprises and non-export enterprises;
(1) Export enterprises:
Two registrations and one right-all kinds of enterprises are self-employed or entrusted to export.
No right to register twice-the production enterprise entrusts the export.
Classification of export enterprises: production enterprises refer to units or individual industrial and commercial households with production capacity (including processing, repair and repair capabilities).
Foreign trade enterprises refer to export enterprises that do not have production capacity.
Disposal: Tax refund (exemption) shall be implemented for the goods exported by export enterprises on their own or as agents.
(2) Non-exporting enterprises:
Two registrations have no right-non-production enterprises or individuals entrust export.
Treatment: goods entrusted for export by non-export enterprises are tax-free.
2, the scope of export tax rebate object
(1). Export goods refer to goods that actually leave the country after customs declaration and are sold to overseas units or individuals. It is divided into self-operated export goods and entrusted export goods. Goods that do not receive tax refund (exemption) or do not meet the conditions for export tax refund (exemption) are all export tax refund (exemption) goods.
But generally speaking, the following four conditions must also be met:
(1) must be goods within the scope of VAT and consumption tax.
(2) It must be the goods declared for departure. Export refers to the export of goods to the customs, which is one of the main criteria to distinguish whether it meets the tax refund (exemption).
(3) The goods must be sold financially. All of them are converted into RMB on FOB basis.
(4) It must be an export commodity.
Three main price terms:
FOB trade terms. FOB is the abbreviation of English Free On Board, which means free on board at the port of shipment. It means that the seller is responsible for loading the goods on the ship designated by the buyer at the port of shipment stipulated in the contract, and is responsible for all the expenses and risks before the goods are loaded, as well as the related matters and expenses for export customs clearance, so it is also called "FOB price" in practice. FOB price is based on the ship at the port of shipment, including all previous risks and expenses, as well as the seller's profits, taxes and customs clearance fees.
Note: As FOB price is the tax basis for calculating tax exemption and tax refund, its price is very critical. Due to the different understanding of "ship", there are four FOB variants.
CIF trade terms. CIF means "cost, insurance and freight paid to the designated destination port", which is the English abbreviation of "cost, insurance and freight". The cost here refers to the "cost price of goods", which is equivalent to the FOB price in international trade, so the CIF price is actually equal to the FOB price plus insurance and international freight.
C & trade terms. C & ampf means "cost plus freight paid to the designated port of destination", which is the abbreviation of English "Cost and Freight". It means that the goods are delivered when they cross the ship's rail at the port of shipment, and the seller must pay the freight and related expenses required to transport the goods to the designated destination port. However, the risk of loss or damage to the goods after delivery, as well as any additional expenses caused by various events, shall be transferred by the seller to the buyer.
Through the above comparison, the common price terms of three kinds of export trade are as follows:
FOB = CIF-freight-insurance.
FOB = C & ampF- freight
2, regarded as export, does not fully meet the above four conditions, but enjoys the export tax rebate policy according to export.
(1). Goods exported by foreign aid, foreign contracting and overseas investment export enterprises.
(2) Goods that export enterprises enter export processing zones, bonded logistics parks, bonded port areas, comprehensive bonded zones, Zhuhai-Macao cross-border industrial zones (Zhuhai Park), China-Kazakhstan Horgos International Border Cooperation Center (Chinese supporting zone) and bonded logistics centers (type B) (hereinafter referred to as special areas) approved by the state and are sold to units in special areas or overseas units and individuals. If it is settled in RMB, it can declare export tax refund (exemption).
(3) Goods sold by tax-free enterprises [excluding goods that are not allowed or restricted by the state, cigarettes and goods beyond the business scope stipulated in the Business License of Enterprise as a Legal Person]. Specifically:
(1) Goods declared by China Duty Free (Group) Co., Ltd. to the customs and transported into the warehouse under customs supervision, which are exclusively used for unified management, unified organization and procurement, unified retail price setting and unified management of duty-free shops approved by the state;
(2) Duty-free goods trading enterprises approved by the state except China Duty-free Goods (Group) Co., Ltd. declare to the customs and transport them into the customs supervision warehouse of goods sold in duty-free shops in the customs isolation zone of the capital airport port;
(3) Goods sold in duty-free shops owned by duty-free enterprises other than China Duty Free (Group) Co., Ltd. approved by the state in the customs isolation zone of Shanghai Hongqiao and Pudong Airport.
(4) Winning mechanical and electrical products sold by export enterprises or other units to international bidding construction projects financed by international financial organizations or foreign governments (hereinafter referred to as winning mechanical and electrical products). The mechanical and electrical products mentioned above include those subcontracted by foreign enterprises to export enterprises or other units after winning the bid. See Appendix 2 of Caishui [2065438+02] No.39 for the specific scope of the lending institution and the mechanical and electrical products that won the bid.
(5) Self-produced offshore engineering structures sold by production enterprises to offshore oil and gas exploitation enterprises. See Annex 3 of Caishui [2065438+02] No.39 for the specific scope of offshore engineering structures and offshore oil and gas exploration enterprises.
(6) Goods sold by export enterprises or other units to international transportation enterprises for international transportation. For the time being, the above provisions only apply to the goods sold by ocean shipping companies and ocean shipping companies, as well as the aviation food produced and sold by domestic aviation supply companies to domestic and foreign airlines on international flights.
(seven) water (including steam), electricity and gas sold by export enterprises or other units to production enterprises in special areas and imported into special areas without customs declaration. If hydropower is imported into a special area and used by production enterprises in the area to rent out factories, export tax rebate shall not be declared, and the input tax shall be transferred to the cost.
3. Processing, repair and repair. Providing processing, repair and repair services to foreign countries refers to processing, repairing and repairing imported transit goods or means of transport engaged in international transportation.
4. Taxable services with zero tax rate (international transportation services, space transportation services, services provided by 10 to overseas units completely in consumption abroad, and other services stipulated by the Ministry of Finance and the State Administration).
3, the provisions of the current export tax rebate rate
After the export tax rebate rate was raised in March 2020, the tax rebate rate was basically the same as the tax rate except for "two highs and one capital". 202 1 cancel the tax rebate rate for some steel products.
The tax refund rate can be found in the Electronic Taxation Bureau-Export Tax Refund-Workbench.
Need to pay attention: the goods that cancel the tax rebate rate should be sold domestically according to the regulations.
4. Tax refund (exemption) measures
"Exemption, credit and refund" tax (production enterprise)
The "exemption" of tax exemption means that the self-produced (including deemed self-produced) goods and taxable services exported by production enterprises are exempted from value-added tax in the production and sales of enterprises; "Deduction" tax refers to the input tax that should be refunded from raw materials, spare parts, fuel and power consumed by production enterprises in exporting self-produced goods and taxable services to offset the taxable amount of domestic goods; "Refund" tax refers to the input tax payable by production enterprises for exporting self-produced goods and taxable services. If the domestic sales in the current month is greater than the tax payable, the unpaid part will be refunded.
For production enterprises, it is generally the FOB price after deducting bonded and tax-free amounts.
(2) Calculation formula:
General trade:
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)
Exemption, credit and tax refund shall not be exempted, and credit = FOB price of export goods Foreign exchange RMB quotation (tax rate-tax refund rate)
Tax Exemption Amount = FOB price of export goods, tax rebate rate of foreign exchange and RMB quotation.
When there is a tax allowance,
For example, if the tax retained at the end of the current period is exempt from the current tax refund, then
Current tax refund amount = current end-of-period tax allowance
Current tax allowance = current tax allowance-current tax refund amount
For example, if the tax retained at the end of the current period is exempt from the current tax refund, then
Current tax refund amount = current tax exemption amount
Current tax allowance =0
Feed processing:
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)
Exemption/tax refund amount = FOB price of export goods, tax refund rate of foreign exchange RMB quotation-exemption/tax refund amount deduction amount.
Tax Exemption and Tax Refund Amount = Tax Refund Rate of Tax Exempted Raw Materials.
Tax exemption and tax deduction are not allowed = FOB price of export goods, foreign exchange and RMB quotation (tax rate-tax refund rate)-tax exemption and tax deduction are not allowed.
Tax exemption and tax refund shall not be reduced or exempted. Tax deduction = price of raw materials purchased duty-free (tax rate-tax refund rate)
When there is a tax allowance,
For example, if the tax retained at the end of the current period is exempt from the current tax refund, then
Current tax refund amount = current end-of-period tax allowance
Current tax allowance = current tax allowance-current tax refund amount
For example, if the tax retained at the end of the current period is exempt from the current tax refund, then
Current tax refund amount = current tax exemption amount
Current tax allowance =0
Tax refund exemption (trading enterprises)
Export enterprises (hereinafter referred to as foreign trade enterprises) or other units that do not have the production capacity of export goods and services. Exempt from value-added tax and refund the corresponding input tax. Generally, it is the amount indicated in the special VAT invoice for purchased goods or the duty-paid price indicated in the special payment book for customs import VAT.
Summary of main points of tax exemption and tax refund
Tax Refund Amount = VAT Refund (Exemption) Based on Tax Refund Rate
Export cost = (input tax-tax refund amount)