Industrial enterprises refer to manufacturing enterprises and production-oriented enterprise groups that are self-operated or entrusted to export self-produced goods. Goods exported by foreign-invested enterprises that completed industrial and commercial registration before December 31, 1993 are exempt from value-added tax and consumption tax; goods exported by other enterprises with import and export rights are exempt from consumption tax and "exemption, credit and refund" value-added tax; none Enterprises with import and export rights entrust export goods to "pay first and then refund" value-added tax and consumption tax.
1. Calculation of “exemption, credit and refund” tax
“Exemption, credit and refund” tax applies to self-operated or entrusted exports by production enterprises with import and export rights The value-added tax on self-produced goods is calculated based on the FOB price of exported goods, and the tax refund rate is the same as that of foreign trade enterprises exporting goods. Its characteristic is that the refundable tax on exported goods is not a full tax refund, but is first exempted from the export link tax, and then deducted from the tax payable on domestically sold goods. The insufficient tax payable on domestically sold goods will be deducted from the tax refundable part. According to the enterprise The proportion of export sales to all goods sales in the current period (one quarter) determines whether a tax refund will be granted. The specific calculation formula is as follows:
The amount of tax payable in the current period = the amount of output tax on goods sold domestically in the current period - the amount of tax exempted from deductions and refunds in the current period
The amount of tax exempted from deductions and refunds granted in the current period The amount of tax = the amount of input tax for the current period - the amount of tax for export goods that are not exempt from tax deductions and refunds for the current period
The amount of tax for export goods that are not exempt from tax deduction and refund for the current period = the FOB price of the export goods for the current period × foreign exchange RMB quoted price The taxable price of the imported materials and parts should be filled out in the "Declaration Form for Processing Trade with Imported Materials" and submitted to the national tax authority in charge of export tax rebates for approval and signature. The price in the "Application Form for Processing Trade with Imported Materials" is allowed for this part of imported materials and parts. As a basis, the tax amount shall be calculated according to the prescribed tax rate and deducted as input tax, and the tax amount shall be calculated and deducted according to the prescribed refund rate when calculating the tax exemption and credit amount. In order to simplify the procedures and facilitate the operation, it is specifically reflected in the "tax amount for which export goods in the current period are not exempt from tax deductions and tax refunds". The calculation formula is as follows:
The amount of taxes for export goods in the current period that are not exempt from tax deductions and tax refunds Amount of tax = FOB price of exported goods in the current period > Other calculation steps are the same as those for general trade export goods of manufacturing enterprises.
When the export sales of a manufacturing enterprise in one quarter are less than 50% of its total sales of goods in the same period, and the tax payable at the end of the quarter is negative, the undeducted input tax should be carried forward to the next period. Deduction. When the export sales of a manufacturing enterprise in a quarter account for more than 50% (inclusive) of its total sales of goods in the same period, and the tax payable at the end of the quarter is negative, the tax refund amount due is calculated according to the following formula:
(1) When the amount of tax payable is a negative number and the absolute value ≥ FOB price of exported goods in this quarter × foreign exchange RMB price × refund rate,
Tax refundable amount = FOB price of exported goods in this quarter × Foreign exchange RMB quoted price × rebate rate
(2) When the tax payable is a negative number and the absolute value is < FOB price of exported goods in this quarter p> The amount of tax refundable = the absolute value of the amount of tax payable
(3) The amount of input tax carried forward for deduction in the next period = the amount of input tax that has not been deducted in the current period - the amount of tax refundable.
Example: The tax payable is a positive number
An electrical appliance factory exported 30,000 TV sets in the first quarter of 1997. The FOB price was US$210 per unit and the foreign exchange RMB price was US$1. 8.2928 yuan; domestic sales of goods were 82 million yuan. The input tax carried forward from the previous period was 2 million yuan, and the input tax for this period was 8 million yuan.
The calculation of tax exemption, credit and refund is as follows:
(1) Sales revenue from export of self-produced goods = 30000 × 210 × 8.2928 = 52244640 (yuan)
(2) No exemption for the current period The amount of tax deducted and refunded = 52244640 × (17% - 9%) = 4179571.20 (yuan)
(3) The tax payable for the current period = 82000000 × 17% - (2000000 + 8000000 - 4179571.20) = 8119571.20 ( Yuan)
It can be seen from the above calculation that the positive number of tax payable reflects that the input tax deducted and refunded for exported goods by the enterprise has been fully deducted from the tax payable on domestically sold goods. Tax refund required.
Example: The tax payable is a negative number, and the sales of export goods account for less than 50% of the total sales of goods in the current period.
A TV factory exported 40,000 TV sets in the second quarter of 1997, with an FOB price of US$150 per unit, a foreign exchange RMB price of 1:8.2928, a domestic sales income of 56,000,000 yuan, and an input tax of 13,800,000 yuan, with exemption, offset and refund. The tax is calculated as follows:
(1) Sales revenue from exported self-produced goods = 40,000 × 150 × 8.2928 = 49,756,800 (yuan)
(2) No exemptions, deductions and exemptions will be granted in the current period The amount of tax refund = 49756800 × (17% - 9%) = 3980544 (yuan)
(3) The current tax payable = 56000000 × 17% - (13800000 - 3980544) = -299456 (yuan) < /p>
(4) The proportion of exported goods in total goods sales in the current period = 49756800/(49756800 + 56000000) = 47.05%
From the above calculation, it can be seen that although the tax payable in the current period is negative, the export The sales volume of goods accounts for only 47.05% of the total sales volume of goods. The undeducted input tax amount of 299,456 yuan cannot be refunded and can only be carried forward to the next period for further deduction.
Example: The tax payable is a negative number, and the sales volume of export goods accounts for ≥50% of the total sales volume of goods in the current period.
An electrical appliance factory exported 30,000 air conditioners in the first quarter of 1997, of which: (1) 28,000 units were sold at FOB price, 200 US dollars each, and the foreign exchange RMB price was 1:8.2836 yuan; (2) 2,000 units were sold at FOB price of 1:8.2836 yuan; The CIF price was settled at US$240 per unit, and each unit paid 20 yuan for freight, 10 yuan for insurance, and 2 yuan for commission. The foreign exchange RMB price was 1:8.2948 yuan. In the current period, 19,400 air conditioners were sold domestically, with sales revenue of 34,920,000 yuan, output tax of 5,936,400 yuan, and input tax of 10,800,000 yuan. The tax exemption, offset and refund are calculated as follows:
(1) Sales revenue of export goods = 28,000×200× 8.2836 + 2000 × (240-20-10-2) × 8.2948 = 49838796.80 (yuan)
(2) The amount of tax that is not exempt from deductions and refunds in the current period = 49838796.80 × (17% - 9%) = 3987103.74 (yuan)
(3) Current tax payable = 34920000 × 17% - (10800000 - 3987103.74) = -876496.26 (yuan)
(4) Export goods accounted for The current sales ratio of the enterprise = 49838796.80/(34920000 + 49838796.80) = 58.80%>50%
(5) Current FOB price of export goods × foreign exchange RMB price × tax refund rate = 49838796.80 × 9% = 4485491.71 (yuan )ㄧ-876496.26ㄧ〈4485491.71
(6) The tax refundable amount = the absolute value of the tax payable = 876496.26 (yuan)
If the tax payable is a negative number of 5,000,000 yuan, it is greater than 4485491.71 Yuan, only 4,485,491.71 Yuan will be refunded, and the difference will be carried forward to the next period for further deductions.
Example: "Exemption, offset and refund" tax for exported goods through processing trade with imported materials
A textile factory earned 8 million yuan from exporting T/C yarn in the first quarter of 1997, and domestic sales revenue 2 million yuan, the input tax for domestically purchased raw materials and other materials is 649,800 yuan, and the CIF price of polyester cotton imported for processing is 240,000 US dollars, which is converted into RMB 2 million. The customs tax is 85%, the tariff rate is 20%, and the value-added tax The tax rate is 17%, and all imported materials have been written off in the current period. The calculation of tax exemption, credit and refund is as follows:
(1) Composition price of imported materials = 2000000 + 2000000 × 20% × (100% - 85%) = 2060000 (yuan)
(2 ) The amount of tax deductions allowed for imported materials and parts = 2060000 × 17% = 350200 (yuan)
(3) The amount of tax deductions and exemptions allowed for imported materials and parts = 2060000 × 9% - 2060000 × 17% × (100 % - 85%) = 185400 - 52530 = 132870 (yuan)
(4) The amount of tax that is not exempt from tax deductions and refunds in the current period = 8000000 × (17% - 9%) - 2060000 × (17 % - 9%) = 640000 - 164800 = 475200 (yuan)
(5) Current tax payable = 2000000 × 17% - [(649800 + 350200) - 475200 - 132870] = 340000 - 391930 = -51930 (yuan)
(6) The amount of tax refundable is 51,930 yuan (exports account for more than 50% of total sales)
2. Export declaration for "exemption, credit and refund" tax The declaration of "tax exemption, credit, and refund" for goods refers to a legal obligation and procedure for manufacturing enterprises engaged in export business to submit applications for "tax exemption, credit, and refund" to the state tax authorities in accordance with prescribed procedures and requirements.
(1) Procedures for "exemption, credit, and refund" tax declaration
Self-produced goods exported by a production enterprise for self-operation (entrustment) shall be subject to "exemption, credit, and refund" according to the following procedures. "Tax procedures:
Declaration on a monthly basis. After the production enterprise declares the goods for export and financially sells them, it should fill in the "Production Enterprise Self-operated (Entrusted) Export Tax Exemption, Credit and Refund Declaration Form" (hereinafter referred to as the "Declaration Form") together with relevant vouchers on a monthly basis Report to the national tax authority in charge of taxation and go through the review procedures for tax exemption, tax credit and tax payable. After the state tax authorities at or above the county level (including county level) have reviewed and verified the results and signed the opinions on the "Declaration Form" and the export certificate, the state tax authorities in charge of taxation will first handle the tax exemption, credit and tax due amounts for the production enterprises based on the review opinions. The amount of tax paid may be carried forward to the next period to continue to deduct the input tax that has not been fully deducted. At the same time, the "Declaration Form" (pages 1, 2, and 4), export certificates, etc. that have been reviewed and signed by the state tax authorities at or above the county level will be returned to the production enterprise.
Summary declaration on a quarterly basis. At the end of each quarter, the production enterprise shall summarize the export and domestic sales of goods and other information on a quarterly basis and fill out the "Declaration Form", and submit it step by step to the national tax authorities in charge of export tax refunds for approval, and then go through the tax exemption, credit, and tax refund settlement procedures.
(2) Voucher information for “exemption, credit, and refund” tax declaration
Production enterprises that declare “exemption, credit, and refund” tax on a monthly basis should provide export goods customs declaration forms (export Vouchers such as special copy for tax refund), verification form for export foreign exchange collection (special copy for export tax refund), export invoice, etc. The following supporting documents should be provided for quarterly summary declaration:
Monthly "Declaration Form" (Part 1 and 2) of the quarter signed by the state taxation authority at or above the county level, and the corresponding export goods customs declaration form (Special copy for export tax refund), export foreign exchange collection verification form (special copy for export tax refund), export invoice and other vouchers. For goods that are entrusted for export, you must also provide the "Certificate of Agent Export Goods" (original) and a copy of the agent export agreement;
If you have paid taxes this quarter, you must provide a stamp approved by the competent taxation authority. "Tax Payment Letter" (copy);
Goods that are processed with imported materials and re-exported must submit the "Declaration Form for Trade with Imported Materials for Processing" and the relevant vouchers for the current customs verification of imported materials and parts material.
3. Calculation and declaration of "collect first, then refund" tax
The "collect first, then refund" tax method is applicable to self-produced goods entrusted for export by manufacturing enterprises without import and export rights. . Its characteristic is that value-added tax and consumption tax will be levied on export goods as usual, and tax refunds will be provided if the procedures are complete. Tax collection is the responsibility of the national tax authorities in charge of tax collection, and tax refunds are the responsibility of the national tax authorities in charge of export tax rebates.
(1) Calculation of tax first and tax later
The tax calculation basis for the tax collection and refund of VAT after tax first and later is the FOB price of exported goods. The tax rate is the prescribed value-added tax rate, and the tax refund rate is the refund rate applicable to exported goods. The specific calculation formula is as follows:
1. Calculation of taxation
Output tax on exported goods = FOB price of exported goods × foreign exchange RMB price × tax rate
< p> Current tax payable = Output tax on domestic goods + Output tax on exported goods – Input taxCurrent period refers to the tax period approved by the state tax authority for the enterprise, which is generally one month.
2. Calculation of tax refund
The amount of tax refundable = FOB price of exported goods × foreign exchange RMB price × tax refund rate
Example: An electrical appliance factory in 1997 In January of this year, 2,000 air conditioners were sold domestically at 4,500 yuan each. A home appliance import and export company was entrusted to export 500 air conditioners. Among them: 300 units were sold at FOB price, selling for US$530 each, and 200 units were sold at CIF price, each sold. The price is US$570, each unit pays shipping fee of US$20, insurance of US$10, commission of US$4, and the foreign exchange RMB price is 1:8.2849. The input tax amount is 1,388,262 yuan. The calculation of levy first and refund later is as follows:
(1) Entrusted export sales revenue = 300×530×8.2849+200×(570-20-10-4)×8.2849 = 1317299.1888141.28 = 2205440.38 (yuan)
(2) Domestic sales revenue = 2000 × 4500 = 9000000 (yuan)
(3) Tax payable = 2205440.38 + 9000000) × 17% - 1388262 = 1904924.86-1388262 = 516662.86 (yuan)
(4) The amount of tax refundable = 2205440.38×9% = 198489.63 (yuan)
The calculation method of collecting and refunding consumption tax is exactly the same. . The tax calculation basis is the FOB price or export quantity of exported goods, and the tax rate is the procedure or unit tax stipulated in the "Interim Regulations of the People's Republic of China on Consumption Tax". The specific calculation formula is as follows:
1. Where consumption tax is collected at an ad valorem rate
The amount of consumption tax payable and refundable = FOB price of exported goods × RMB foreign exchange price × consumption tax rate< /p>
2. Implement consumption tax collection based on quantity and fixed amount
The amount of consumption tax payable and refundable = quantity of exported goods × unit tax amount
Example: a daily chemical factory In January 1997, a chemical import and export company was entrusted to export a batch of shampoo with an FOB price of US$100,000 and a foreign exchange rate of RMB 1:8.2882. The consumption tax payable and refundable is calculated as follows:
The amount of consumption tax payable and refundable = 100000×8.2882×17% = 140899.40 (yuan)
Example: A brewery in 1997 2 A certain grain, oil and food import and export company is entrusted to export 100 tons of beer every month. The consumption tax payable and refundable is calculated as follows:
The amount of consumption tax payable and refundable = 100 × 220 = 22,000 (yuan)
< p> (2) Declaration of tax refund laterManufacturing enterprises entrusted to export self-produced goods shall truthfully fill in the "Export Goods Tax Refund Declaration Detailed Form" after the goods are exported and processed financially for sale. , "Export Goods Tax Refund Summary Declaration Form" and provide relevant vouchers for export tax refunds. After being audited by the foreign trade and economic authorities, they will be submitted directly to the national tax authorities in charge of export tax refunds.
The export tax rebate voucher materials that need to be provided are:
(1) "Agency Export Goods Certificate" signed and sealed by the national tax authority in charge of the entrusted enterprise's export tax rebate;
(2) The entrusted enterprise and Export agency agreement signed by the entrusted enterprise;
(3) The export goods customs declaration form (export tax refund special page) and export foreign exchange collection verification form (export tax refund special page) of the entrusted enterprise to export the goods and export bill.
Like other exported goods, manufacturing enterprises without import and export rights must declare tax refunds for goods entrusted for export in the previous tax refund year before the end of March of the next year, otherwise the national tax authorities in charge of export tax refunds may not be accepted.