At present, the foreign investment enterprises to export goods tax refund method including the "first levied back" and "of tax exemption, crediting and return.
"First levied back" is refers to the production enterprise exported or agency of export goods, all in accordance with the interim regulations of value added tax to the tax rate taxation, and then by the competent tax authorities of the tax rebate in the national export tax refund program within the tax rebate rate for examination and approval by the regulation tax refund.
First:Calculation tax tax basis.
"First levied back" way to export goods in accordance with the current fob RMB rate should be multiplied by the foreign exchange TuiShuiE calculation.
"FOB" (English writing for us your price on FOB basis) is on FOB basis, but the delivery price belongs to the symbolic delivery, namely the seller will be necessary shipping documents to the buyer's payment is stipulated in the contract, both parties are divided on the risk onto the ship for boundaries. Therefore, us your price on FOB basis by the buyer is responsible for charter bookings, pay insurance premium shipment.
The most commonly used FOB, CFR and CIF price, the conversion method is as follows:
Us your price on FOB basis = CFR price-freight = CIF price... (1-insurance premium × bonus)-the freight
Therefore, if the enterprise with foreign export cif price as the clinch a deal, after the departure in the goods shall be deducted by the burden of enterprise happening overseas freight, insurance premium commission and the financial costs; CFR price to clinch a deal, freight shall be deducted.
Second:the method of calculation
1, general trade
(1) calculation formula:
Current payable tax amount = current domestic goods the output tax of + current export goods fob RMB rate × × foreign exchange tax rate-all current input tax
Current should be TuiShuiE = export goods fob price × × tax rebate rate RMB foreign exchange rates
(2) above the calculation formula of the relevant explanation:
(1) the current input tax include all the current domestic purchase material, water, and electricity,'s deductible transport, current customs levying value-added tax provisions of the tax law of can counteract the input tax.
(2) the foreign exchange rate shall be according to the provisions of the financial system two way to determine if, that is, on the same day of the national publication rate early or late, the average price of rate. Calculation method once determined, the enterprise in a tax year in must not be altered.
(3) enterprise actual sales income and export goods submitted but, foreign exchange recorded on a sheet of cancel after verification of the amount of not consistent, tax authority according to the large amount of taxes, according to export goods customs declaration of the amount of tax rebates on record.
(4) of the tax payable shall be less than zero, carry forward the next offset tax payable.
For example:
Case 1, a shoe factory in March 2000 export shoes 30000 dozen, including: (1) 28000 dozen to us your price on FOB basis clinch a deal, us $200 per dozen, the RMB exchange rate quoted for 8. 2836 yuan; (2) 2000 dozen CIF price to clinch a deal, us $240 per dozen, and every play pay the freight insurance premium of $20, $10, $2 commission, the RMB exchange rate quoted for 8. 2836 yuan. Current domestic 19400 dozen realize shoes, and sales income 34920000 yuan, the output tax is 5936400 yuan, the month when the input tax can be deducted for 10800000 yuan, tax rebate rate of 13% for shoes. Use "first levied back" method to calculate the tax payable and should be TuiShuiE.
Export self-produced goods sales income calculation: export self-produced goods sales income = the fob price × foreign exchange RMB rate + (cif price-transport-insurance premium-commission) x foreign exchange RMB card = 28000 x 200 x 8.2836 + 2000 * (240-20-10-2) x 8.2836 = 49834137.60 (yuan)
Current payable tax amount = current domestic goods the output tax of + current export goods fob price × × tax rate of RMB exchange rate-all current input tax = 5936400 + 49834137.60 x 17%-10800000 = 3608203.39 (yuan)
The current TuiShuiE = export goods shall be current fob price × × tax rebate rate RMB foreign exchange rate to 49834137.60 x 13% = 6478437.89 (yuan).