Feed processing is not refundable, but because some materials of feed processing products are non-bonded, only the non-bonded part of a product is refunded. There is a tax rebate for general trade exports.

Imported materials and parts in processing trade are tax-free, although export goods in processing trade can also declare tax refund like general trade, but the tax-free part must be deducted (the reason is very simple, imported materials and parts do not bear domestic taxes, so they cannot enjoy export tax refund);

Therefore, when calculating the export tax rebate, import processing trade needs to calculate two more deductions, one is the tax-free deduction (that is, the tax amount of imported materials * tax rebate rate) and the tax amount that cannot be reduced or exempted (the difference between the tax amount of imported materials * tax rebate rate).

2. Different calculation types:

Calculation of import processing trade mode When applying for issuing the tax exemption certificate of import processing trade of production enterprises, export enterprises have two methods: one is the purchase calculation method; The second is the calculation method of actual consumption.

Tax amount of tax evasion, credit and tax refund for export goods in the current period = FOB price of export goods in the current period ××× (tax rate-tax refund rate)-taxable value of duty-free imported materials written off by customs in the current period × (tax rate-tax refund rate).

Calculation of export tax rebate for general trade;

(1) Taxable amount in current period = output tax amount of domestic goods in current period-(input tax amount in current period-unavoidable tax refund for export goods in current period)

(2) Amount of export goods not exempted from tax in the current period = FOB price of export goods in the current period × RMB quotation of foreign exchange × (VAT rate-tax refund rate).

Extended data:

There are two main ways to implement export tax rebate:

1. The export goods of foreign trade enterprises are exempted from tax refund, that is, the export goods are exempted from value-added tax in the sales process, and the value-added tax paid by the export goods in the early production and circulation process will be refunded;

2. Goods exported by production enterprises on their own account or on commission shall be exempted from credit and tax refund. Export goods are exempt from value-added tax, and the value-added tax contained in raw materials and packaging materials purchased by export goods is allowed to be deducted from the taxable amount of domestic goods, and the tax refund will be given for the unpaid part.

Export tax rebate should be managed in a planned way. The Ministry of Finance arranges the export tax rebate plan in the central budget every year, and issues it to all provinces (autonomous regions and municipalities) jointly with State Taxation Administration of The People's Republic of China. Tax refund beyond the plan is not allowed, and the plan of the current year shall not be carried forward to the next year.

All export tax rebates of export enterprises are managed by computer. Through computer declaration and examination and approval, the export tax rebate subsystem of "Port Electronic Law Enforcement System" was started in 2003. Export tax refund documents such as customs declaration form and foreign exchange verification form for enterprises to declare tax refund have realized the way of checking with the information of government agencies that issued the documents, ensuring the authenticity and accuracy of the declaration documents.

Baidu encyclopedia-feed processing trade

Baidu encyclopedia-general trade