1. Calculation of the exchange cost: the cost of export commodities exchange cost = the total cost of factory requirements (RMB) / net income from export sales (foreign currency);
2. The exchange cost refers to the cost of a unit of foreign exchange for a certain export commodity for a unit of foreign currency required for the cost of how many yuan of national currency (RMB). In other words, that is, with how many yuan "total cost of exports" can be exchanged for a unit of foreign currency "net income foreign exchange".
1. Export tax rebate audit system exchange cost formula:
Export tax rebate detailed declaration form in the same associated number under the same commodity code of each export exchange cost = [taxable amount + taxable amount × (tax rate - tax rebate rate) - refundable consumption tax] ÷ U.S. dollar export amount. If the export enterprise declares tax rebate and mixes export commodities of different values and different specifications with unified commodity code for accounting, no adjustment will be made after verifying that there is no error; if the export enterprise declares tax rebate and fills in the export or import quantities, amounts and commodity code incorrectly, the adjustment method should be applied to flush back and enter the correct data; if the export or import price of export commodities is abnormal, please note that the cost of foreign exchange is not computed in every business. Only in the case of a single high cost of foreign exchange, only to calculate the cost of foreign exchange of the entire customs declaration, as long as the entire single within a reasonable range on the line.
2. Need to explain a few concepts:
Taxable amount: the price excluding tax. It is the tax-free cost of products purchased by the enterprise, taxable amount × (tax rate - tax rebate rate): because many of our products do not implement the policy of how much levy how much rebate, levy and rebate the difference between the part of the need to export enterprises to bear. Refundable Consumption Tax: Consumption tax is in-price tax, how much is levied and how much is refunded, so exporters do not need to bear this tax. The dollar export amount: the dollar export amount for the FOB price, if the transaction mode for the CIF or other, should be folded into the FOB, is an important reference data for the monitoring of foreign exchange costs, enterprises should be carefully entered.