Tax refund amount = the difference between export sales multiplied by the tax refund rate." Foreign trade companies calculate the FOB price:

FOB US dollar price * exchange rate = cost + profit + other expenses (port operations, Customs declaration and inspection fees, bank handling fees).

Cost = factory RMB price - factory RMB price * rebate rate / (1 + value-added tax rate)

General products and general taxpayers. The tax rebate rate is %13 and the value-added tax rate is 17%.

Tax rebate refers to the state’s refund of taxes paid by taxpayers in accordance with regulations, that is, the state encourages taxpayers to engage in or expand a certain economy. Tax refunds granted for activities usually include export tax refunds, re-export tax refunds, overtax refunds and other forms. Since the international financial crisis in 2008, my country has significantly increased the export tax refund rate as part of tax expenditures.

Extended information:

When the transaction is completed on FOB terms, the seller is responsible for paying all costs before the goods are loaded on the ship. However, countries do not have the concept of "shipping". There is a unified explanation as to who should bear the various costs of shipping. The practices or practices of various countries are not entirely consistent.

If liner transportation is used, the ship will load and unload, and the loading and unloading fees will be included in the liner. The freight is naturally borne by the buyer responsible for chartering the ship; with voyage chartering, the ship generally does not bear the loading and unloading costs.

It is necessary to clarify who should bear the various costs of shipping. In order to explain the burden of shipping costs, both parties often add additional conditions after the FOB term, which mainly includes the following types:

1. FOB Liner Conditions. )

This variant means that the shipping costs are handled according to the liner approach, that is, the shipper or the buyer is responsible for the shipping costs. Therefore, with this variant, the seller does not bear the relevant shipping costs.

2. FOB Under Tackle

It means that the seller pays the cost to deliver the goods to the hook of the buyer's designated ship, and lifts them into the cabin and other The cost shall be borne by the buyer.

3. FOB Stowed (FOB Stowed)

It means that the seller is responsible for loading the goods into the hold and bearing the stowed fee. Shipping fee. Trimming fee refers to the cost of placing and sorting the goods after loading.

4. FOB Trimmed (FOB trimming fee included)

It means that the seller is responsible for shipping. The cargo is loaded into the ship's hold and the shipping costs, including trimming charges, refer to the cost of leveling the bulk cargo loaded into the ship's hold.

In many standard contracts, it is. It indicates that the seller shall bear all shipping costs, including stowage and trimming charges, and the FOBST (FOB Stowed and Trimmed) method is often used.

Simply put, it includes all costs before shipment. There is just no sea freight, but in this case, foreign countries usually designate freight forwarders, and the port fees, document fees, and booking fees charged by the freight forwarders they designate are ridiculously high. Moreover, the designated freight forwarder has certain foreign exchange collection risks, so you should be cautious when making inquiries and signing contracts.

The above-mentioned deformation of FOB is only to show who bears the shipping costs, and does not change the delivery location of FOB and the boundaries of risk division. The "2000 General Principles" points out that the "General Principles" does not provide any guidance on the words and phrases added after these terms, and it is recommended that the buyer and seller should clarify this in the contract.

Tax refund process:

General procedures for export tax refund and attached information General procedures for export tax refund registration:

1. Submission of relevant documents and registration form After obtaining the documents from the relevant departments approving its business of operating export products and the industrial and commercial registration certificate issued by the industrial and commercial administration department, the receiving enterprise should handle the tax refund registration for export enterprises within 30 days.

2. After the enterprise that declares and accepts tax refund registration receives the "Export Enterprise Tax Refund Registration Form", it should fill it in according to the registration form and relevant requirements, stamp the official seal of the enterprise and the seal of the relevant personnel, and then, together with the export product business registration form, Submit the rights approval document, industrial and commercial registration certificate and other supporting materials to the tax authorities. The tax authorities will accept the registration after verification.

3. Fill in the Export Tax Refund Registration Certificate. After the tax authorities receive the formal application from the enterprise, and after reviewing it and approving it in accordance with the prescribed procedures, they will issue the "Export Tax Refund Registration" to the enterprise.

4. Change or cancellation of export tax refund registration When the business conditions of the enterprise change or certain tax refund policies change, the tax refund registration should be changed or canceled according to actual needs. 2. Supplementary materials for export tax rebate

(1) Customs declaration form. The customs declaration form is a document that the import and export enterprise completes the declaration procedures with the customs when the goods are imported or exported, so that the customs can inspect and release the goods.

(2) Export sales invoice. This is a document filled out by the export enterprise based on the sales contract signed with the export buyer. It is the main voucher for foreign businessmen to purchase goods, and is also the basis for the accounting department of the export enterprise to record the sales revenue of export products.

(3) Purchase invoice.

Providing purchase invoices is mainly to determine the supplier unit, product name, unit of measurement, quantity of the export product, and whether it is the sales price of the production enterprise, so as to divide and calculate the purchase costs, etc.

(4) Foreign exchange settlement note or foreign exchange collection notice.

(5) If the production enterprise directly exports or entrusts the export of self-made products, and the settlement price is CIF, the export cargo waybill and export insurance policy should also be attached.

(6) Enterprises that process imported materials and re-export products should also submit to the tax authorities the contract number and date of the imported materials and parts, the name and quantity of the imported materials and parts, and the name of the re-exported products. The amount of input materials costs and the amount of various taxes actually paid, etc.

(7) Product tax certificate.

(8) Proof that export receipts have been written off.

(9) Other materials related to export tax rebate.

Baidu Encyclopedia-FOB Fee

Baidu Encyclopedia-Tax Refund