China's export tax rebate system is based on the experience of foreign countries and the actual operation of China. I. How to calculate the export tax rebate of foreign trade enterprises Generally speaking, the tax rebate for export goods is equal to the tax basis multiplied by the tax rebate rate, and the current tax rebate (times) is equal to the sum of all the tax rebates for export goods in the current period. However, for re-exported goods processed with imported materials and parts, as imported materials and parts are given tax exemption, partial tax refund shall be calculated. The relevant calculation formula is as follows: 1. Tax rebate for export goods in general trade, processing compensation trade and barter trade = tax basis × applicable tax rebate rate 2. Tax rebate for export goods after processing and recycling = amount of raw materials × tax rebate rate+amount of labor service payment × 14%3. Tax rebate for imported goods after processing = tax basis × tax rebate rate-tax deduction for sales of imported materials = tax deduction for sales of imported materials × tax rebate rate-sales of imported materials for re-exported goods by customs shall be deducted. Because the processed products are exported in stages and the write-off period is very long, it is difficult to specifically determine which export goods should be deducted. Therefore, under normal circumstances, the tax authorities in charge of export tax refund will deduct it from the tax refund payable by enterprises after issuing the Application Form for Import Processing Trade. 2. How to calculate the export tax rebate of foreign trade enterprises 1? After obtaining the documents approved by the relevant departments to operate export products and the industrial and commercial registration certificate issued by the administrative department for industry and commerce, the enterprise shall handle the tax refund registration of export enterprises within 30 days. 2. Declare and accept tax refund registration. After receiving the Registration Form for Tax Refund of Export Enterprises, the enterprise shall fill it out according to the registration form and relevant requirements. After being stamped with the official seal of the enterprise and the seal of the relevant personnel, it shall be submitted to the tax authorities together with the approval documents of the right to operate export products, industrial and commercial registration certificates and other supporting materials, and the tax authorities shall accept the registration after examination. 3. Fill in and issue the export tax refund registration certificate. After receiving the formal application of the enterprise, the tax authorities will issue the Export Tax Refund Registration Form to the enterprise after examination and approval according to the prescribed procedures; 4. Change or cancellation of export tax refund registration When the business status of the enterprise changes or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs. Three. Materials required for export tax rebate of foreign trade enterprises 1. Customs declaration form. Customs declaration is a document that import and export enterprises fill in when they apply for customs inspection and clearance when goods are imported or exported. 2. Export sales invoice. This is the voucher filled in by the export enterprise according to the sales contract signed with the export buyer, the main voucher of the foreign buyer, and the basis for the accounting department of the export enterprise to record the sales income of export products. 3. Purchase invoice. The main purpose of providing purchase invoices is to determine whether the supplier, product name, unit of measurement and quantity of export products are the sales price of the production enterprise, so as to divide and calculate the purchase cost. 4. Foreign exchange settlement memo or foreign exchange receipt notice. 5. Self-made products that are directly exported or commissioned by production enterprises and settled on CIF basis shall also be accompanied by export cargo waybill and export insurance policy. 6. Enterprises engaged in the re-export business of raw materials processing shall also submit the contract number, date, name and quantity of imported materials, name of re-exported products, import cost and amount of taxes paid to the tax authorities. 7. Product tax certificate. 8. Proof that export income has been written off. 9. Other materials related to export tax rebate.

Legal objectivity:

Article 53 of the Enterprise Income Tax Law stipulates that enterprise income tax shall be calculated according to the tax year. The tax year begins at 65438+ 10 1 and ends at 65438+February 3 1. If an enterprise starts or terminates its business activities in the middle of a tax year, resulting in the actual operating period of the tax year being less than 12 months, its actual operating period shall be regarded as a tax year. When an enterprise is liquidated according to law, the liquidation period shall be regarded as a tax year.