I. Meaning
Exemption means that the export link is exempted from value-added tax;
Offset means that all input taxes are first used to offset the value-added tax payable in domestic sales;
Refund means that the input tax that has not been fully offset can be refunded.
Second, the explanation
1 The purpose of formulating and implementing the "exemption, credit and refund" method is twofold: First, to ease the pressure of export tax rebate; The second is to deal with the confusion and falsehood of accounting in production enterprises.
2, we use an example to illustrate how the "exemption, credit and refund" method came into being and why the government implemented this method:
A. information:
Suppose an enterprise purchases raw materials100000 (input tax170000), of which 40% is used to produce domestic products and 60% is used to produce export products. All products are sold, including domestic sales of 600,000 yuan and export sales (FOB export price)1200,000 yuan. The enterprise also purchased 400,000 tax-free auxiliary materials for the production of export goods (no input tax). Assume that the applicable tax refund rate for enterprises is 15%, and there is no input tax balance in the previous period.
B, if the government believes the enterprise's accounting information, then, according to the actual situation, the calculation result is:
VAT payable for domestic sales = 60×17%-100× 40 %×17% = 34,000.
VAT refundable for export =100× 60 %×15% = 90,000.
The enterprise cost of the difference between levy and refund:100× 60 %× (17%-15%) =1.2 million.
C, the government's actual ideas and countermeasures
First, because the accounting information of enterprises is false and common, the government does not believe in the accounting of enterprises.
Second, in order to prevent tax refund, the government decided to use all the input tax to offset the output tax of domestic sales. If the mortgage is over, there will be no tax refund; If you can't finish the payment, you can get a tax refund again. This can reduce the tax rebate paid by the government. This is the so-called "exemption, offset and refund".
Third, because the tax refund rate is only 15%, the difference between the levy and refund should be transferred out before offsetting the domestic sales tax. However, because the government doesn't trust the accounting data of enterprises, it is impossible for the government to calculate the export tax according to the actual cost of exported goods, so it lacks a reasonable basis for calculating the export tax. For the government, among all the above materials and information, only the FOB price of exports is easy to control and believe. Therefore, the government finally decided to use the FOB price of export goods as the basis for calculating the input tax transfer. However, because the FOB price of export goods includes the cost of duty-free accessories, the cost of duty-free accessories should be deducted from the FOB price, so the calculation formula for calculating the input tax amount is obtained (that is, "tax exemption and tax deduction are not allowed" as mentioned in the textbook).
Tax exemption and tax deduction shall not be allowed =120× (17%-15%)-40× (17%-15%) =1.6 million)
Therefore:
VAT payable for domestic sales = 60×17%-(17-1.6) =-52,000.
Fourthly, if the value-added tax payable for domestic sales is negative, it means that domestic sales do not need to pay value-added tax, and the input tax has not been fully paid (that is, the "tax amount left over at the end of the period" as mentioned in the textbook), so tax refund can be made. But the problem is that not all the remaining unpaid input tax will be refunded to you. The government has to see if the raw materials represented by these input tax are used for the production of export goods. Only those used for production will be refunded to you. Of course, those not used for the production of export goods will not be refunded to you, and they can only be used for the next period.
Fifth, when determining how much tax should be refunded to enterprises, it should be calculated according to the production cost of exported goods. However, because the government does not believe in the accounting information of enterprises, there is also a problem of determining the amount of tax refund according to what. Finally, the government can only calculate the tax refund based on the FOB price of exported goods. However, because the FOB price of export goods also includes the cost of duty-free accessories, the cost of duty-free accessories should be deducted from the FOB price to calculate the tax refund amount, so the calculation formula for calculating the tax refund amount (that is, the "tax refund exemption" in the textbook) is obtained.
Tax exemption and refund amount =120×15%-40×15% =120,000)
Sixth, if the calculated tax rebate is greater than the unfinished input tax, then the actual export tax rebate obtained by the enterprise can only be the unfinished input tax, because the refunded input tax has already allowed you to offset the domestic output tax; If the calculated tax refund is less than the unfinished input tax, then the actual export tax refund obtained by the enterprise is the calculated tax refund, because the remaining non-refundable input tax means that the enterprise has not used it, and of course it will not be refunded to you.
Because12 > 5.2, the actual export tax rebate obtained by the enterprise is 52,000. The reason why I don't refund you120,000 is because some input taxes have already reached the top when calculating the value-added tax payable for domestic sales.
Seventh, from the above example, we can see that if calculated according to the actual situation, the enterprise pays 34,000 taxes and refunds 90,000 taxes, but actually refunds 56,000; According to the calculation of "exemption, credit and refund", the domestic sales of enterprises do not pay taxes, and the export refund is 52 thousand, and the actual export tax rebate is 0.4 thousand less than the former. You can find that this small amount of 0.4 million is just the difference between the input tax amount transferred out under the method of "exemption, credit and refund"10.6 million and the difference between the levy and refund calculated according to the actual situation10.2 million, which means that enterprises have transferred out 0.4 million more input tax amount under the method of "exemption, credit and refund", which means that the government has refunded 0.4 million less.