The certificate for foreign trade enterprises to declare export tax rebate is the special invoice for purchasing export goods or the special payment book for customs import value-added tax. If the goods purchased by a foreign trade enterprise are delivered by the factory, that is to say, the factory provides transportation services (mixed sales) at the same time, and a special invoice for consolidated value-added tax is issued, in this case, the freight of the foreign trade enterprise can be refunded (it can be properly planned in actual operation). If the foreign trade enterprise contacts the transportation company to transport the goods from the factory to the station, the transportation company has already issued one. Look at the relevant regulations first!

Article 10 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) stipulates that the input tax of the following items shall not be deducted from the output tax: goods, services, intangible assets and real estate purchased for simple taxation, items exempted from value-added tax, collective welfare or personal consumption. To make it clear that export income is tax-free, freight invoices cannot be deducted!

Export income can be divided into three situations: 1. Export tax rebate: export value-added tax and consumption tax are exempted, and the value-added tax and consumption tax paid in the previous link are refunded according to the corresponding tax rebate rate; 2. Export tax exemption: the value-added tax and consumption tax in the export link are exempt, but the value-added tax and consumption tax paid in the previous link are not refundable, and taxpayers should transfer the input tax deducted in the previous link.

If the export income of foreign trade enterprises belongs to the first and second cases, the freight invoice cannot be used for deduction. If it is the third case, it can be deducted. In practice, if a special VAT invoice for transportation expenses that cannot be deducted is obtained, it needs to be authenticated or checked, otherwise there will be a detention ticket. When filing the VAT tax return, this invoice needs to be reflected in column 35 of Schedule 2, and then filled in columns 26, 27 and 28 of Schedule 2. If the freight invoice cannot be used for VAT tax declaration, the deduction principle of other expense invoices is the same except the freight invoice!

Can the international transportation expenses of export goods be deducted?

First of all, no matter whether the export enterprise is a production enterprise or a foreign trade enterprise, the qualified export links of goods are tax-free. On the treatment of input tax before export;

(1) If the export enterprise is a foreign trade enterprise, according to Article 9 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Relevant Issues Concerning the Deduction of Input Tax on Goods Exported by Foreign Trade Enterprises as Domestic Sales (Guoshuihan [2008] No.265), after purchasing goods, the special VAT invoices obtained by foreign trade enterprises must be certified by the tax authorities within the specified certification period. Special VAT invoices that are not certified within the specified certification period will not be deducted or refunded. Therefore, the input tax incurred by foreign trade enterprises in exporting goods involves the tax refund link, not the deduction link. When handling the tax refund, you must submit the relevant deduction voucher.

(2) If the export enterprise is a production enterprise, according to the provisions of "Calculation of Tax Exemption and Refund for Production Enterprises" in the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Operating Rules for the Management of Tax Exemption and Refund for Export Goods of Production Enterprises (for Trial Implementation), the input tax incurred in the production of products before export will be deducted at the time of domestic sales, and the "tax retained at the end of this period" will be calculated. Finally, the "current tax refund amount" is calculated. Therefore, the input tax incurred by the production enterprise in exporting goods can be deducted in domestic sales. When handling the tax refund, you must submit the VAT tax return form and its prescribed schedule.

Tip: Export goods from some areas are not deductible in transport invoice. It is suggested that enterprises communicate with the competent tax authorities before deducting.

How to deduct the storage fee of export enterprises is shared here. Have you mastered this problem after learning it? Do you know how to buckle it? Bian Xiao also reminds everyone here that export enterprises should pay attention to distinguish between situations when deducting. Thank you. See you next time.