Clever use of trading companies can reduce the non-deductible VAT tax base.

There are two ways of China's export trade: general trade and processing trade. For different enterprises, there are different ways of export tax rebate. There is a great difference in tax refund between production enterprises and foreign trade enterprises, which is related to China's export tax refund system. The export tax rebate is calculated according to the export commodities and the corresponding export tax rebate rate. Different types of enterprises have different calculation methods of export tax rebate. For production enterprises, tax reduction or exemption is not allowed = (FOB export goods-price of raw materials purchased duty-free) × (export goods tax rate-export goods tax rebate rate); For foreign trade enterprises, the amount not refundable is equal to the purchase amount × (export tax rate-export tax rebate rate).

It can be seen that the variables in the export tax rebate cost of production enterprises are greatly affected by FOB. In fact, it is difficult for many exporters to pass on this part of the cost, especially in the current economic situation.

For trading enterprises, the purchase price has a greater impact. The higher the purchase price, the higher the cost. Therefore, when planning the starting point and consideration, we should focus on the variables in the formula. For production enterprises, enterprises can export by themselves or entrust a third-party trading company to export.

Tax burden difference brought by production mode

The devil hides in the details, and different treatment methods bring different tax-saving effects.

Processing trade is divided into processing with supplied materials and processing with supplied materials. In terms of processing materials, our relationship with foreign businessmen is only entrusted processing. Imported materials and finished products are owned by foreign businessmen, and export does not enjoy tax refund. During the processing of incoming materials, the customs will suspend the collection of import link taxes on all materials, and after processing into finished products for export, the corresponding import link taxes on finished products can be refunded.

Generally speaking, there are three main factors that affect the difference of export tax, namely, the size of tax rate and tax rebate rate, domestic material consumption and enterprise profit level.

For example, an enterprise with the right of import and export processing a batch of goods for foreign countries, the price of imported bonded materials and parts is 20 million yuan (the following units are all RMB), the price of processed products is 35 million yuan, the input tax of domestic raw materials and other expenses consumed by processed products is 700,000 yuan, the applicable VAT rate is 17%, and the export tax rebate rate is 13%. (Assuming there is no domestic sales, all goods are exported)

Let's look at the first influencing factor first. If the enterprise adopts the method of processing trade with supplied materials, the enterprise does not have to pay VAT. If the import processing trade mode is adopted, applying the previous formula, the tax amount that will not be reduced in the current period is 600,000 yuan, and the tax payable in the current period is 60-70=- 10 (ten thousand yuan), and the enterprise can get a VAT refund of 6,543,800 yuan. However, if the export tax rebate rate is changed to 1 1%, then the tax amount that is not reduced in this period is 900,000 yuan, and the tax payable in this period is 90-70=20 (ten thousand yuan). Under the condition that other conditions remain unchanged, enterprises will pay 200,000 yuan more value-added tax just because of the change of tax rebate rate.

The consumption of domestic materials also has a great influence on tax revenue. Under the processing mode of supplied materials, whether the input tax of domestic materials can be deducted or not largely determines whether the enterprise can refund the tax, thus affecting the choice of processing trade mode.

Still using the previous example, if the input tax on domestic raw materials and other expenses is changed to 500,000 yuan, the tax that will not be exempted or deducted in the current period is 600,000 yuan, and the current tax payable is = 60-50 = 10 (ten thousand yuan). In the case that there are few materials purchased in China, that is, the input tax is low, if the input processing trade is adopted, the deductible input is simply not enough to offset the project tax. On the contrary, if the input tax is large, you can apply for export tax rebate under the mode of processing trade with materials, and its business cost will be equal to or less than that of processing trade with materials. Under the mode of processing trade with materials, the greater the input tax, the phenomenon that the export cost will increase with the increase of domestic materials and parts will exist because it is impossible to apply for tax refund.

The profit level also needs to be considered.

Profits and taxes always seem to be fish and bear's paw.

The last influencing factor is the profit level of enterprises. Under the mode of feed processing trade, the greater the profit, the greater the tax amount that is not exempted or deducted in the current period, and the less the tax refund should be in the current period. If the profit is less, there will be less tax that is not exempted or deducted in the current period, and more tax will be refunded.

In actual operation, enterprises should comprehensively consider the above three factors according to the needs of actual business and find an optimal operation mode to minimize the tax burden.