Two modes:
1. The factory issues a finished product ticket to your company, and your company forms an internal trade relationship with the factory. Your company handles export customs declaration, foreign exchange collection and settlement, and pays the expenses (factory invoice amount) to the factory. Your company applies for tax refund with customs declaration form, tax refund coupon and invoice. Your company has acted as an agent here (this is the mode of agency companies before listing)
2. The factory invoices your company, your company deducts it, and you invest it yourself. You still operate export customs declaration, settlement of foreign exchange and write-off in your name, and declare the tax refund directly to the IRS with the customs declaration form and tax refund form, without invoices. This is what the landlord asked.
The difference between the two is that the first one is directly returned and will not be deducted by our company. The second type needs to be deducted before applying for tax refund. Just a little tax increase.
Question 2: How do trading companies apply for tax refund? The trading company handles the tax refund as follows: submit the relevant documents and receive the registration form. After obtaining the documents approved by the relevant departments to operate export products and the industrial and commercial registration certificate issued by the administrative department for industry and commerce, the enterprise shall handle the tax refund registration of export enterprises within 30 days. After receiving the Tax Refund Registration Form for Export Enterprises, the enterprise applying for accepting the tax refund registration shall fill it in according to the registration form and relevant requirements, affix the official seal of the enterprise and the seal of the relevant personnel, and submit it to the tax authorities together with the approval documents for the right to operate export products, industrial and commercial registration certificates and other supporting materials. After verification by the tax authorities, the registration shall be accepted. After receiving the formal application from the enterprise, the tax authorities that issued the export tax refund registration certificate will issue the Export Tax Refund Registration Certificate to the enterprise after examination and approval according to the prescribed procedures. Change or cancellation of export tax refund registration When the business conditions of enterprises change or some tax refund policies change, the tax refund registration should be changed or cancelled according to actual needs. Export tax rebate attached information: customs declaration form. The customs declaration form is a document that enterprises entering and leaving Denmark fill in when they import and export goods, so that the customs can check and release them accordingly. Export sales invoice. This is the voucher filled in by the export enterprise according to the sales contract signed with the export buyer, the main voucher of the foreign buyer, and the basis for the accounting department of the export enterprise to record the sales income of export products. Purchase invoice. The main purpose of providing purchase invoices is to determine whether the supplier, product name, unit of measurement and quantity of export products are the sales price of the production enterprise, so as to divide and calculate the purchase cost. Notice of settlement of foreign exchange or notice of receipt of foreign exchange: if the products directly produced or entrusted by the production enterprise are settled on CIF basis, the export consignment note and export insurance policy should also be attached. An enterprise that processes re-exported products with imported materials and parts shall also submit the contract number, date, name and quantity of imported materials and parts, name of re-exported products, amount of import cost and various taxes paid to the tax authorities.
Question 3: How to calculate the current exchange rate of 6.06 for tax refund of foreign trade companies? The formula is as follows:
1, profit = export dollar value * exchange rate-RMB value (RMB price of the factory needs to be paid)+RMB value/1. 17* tax refund rate-RMB expenses incurred when goods are declared for export.
Tax refund portion = RMB value/1. 17* tax refund rate
2. Based on your above-mentioned USD gold price and RMB, the details are as follows:
Profit:1* 6.05-1+1.17 * 0.16 = 5.186 yuan.
Tax refund:11.17 * 0.16 = 0.137 yuan.
3. Tax refund: It must be submitted to the national tax together with the RMB VAT bill after the bill is returned. Generally speaking, you can get the tax refund at least two months after delivery.
But is there something wrong with the price of RMB upstairs? Are there such high profits? This exchange rate is beyond the normal range, and the national tax will definitely check it.
Question 4: How do foreign trade companies calculate FOB prices? Without considering the profit, the tax refund is calculated as follows:
Excluding the tax price of 30 yuan, but the export must have a VAT invoice, and the tax included is 30x1.17 = 35.10.
The tax refund rate is 13%, and the tax refund amount is: (35.10/1.17) x13% = 3.90.
The cost of transportation and miscellaneous fees for each piece is: 4000/5000=0.80.
Total cost: 35. 10-3.90+0.8=32.00.
FOB USD price: 32/6.8 = 4.765438 USD +0.
Freight and miscellaneous fees are usually not invoiced for value-added tax and do not involve tax refund, which is more cost-effective. Because the value-added tax is 17% and the tax refund is only 13%, it will offset the net tax of 4%. If the freight and miscellaneous expenses are also included in the VAT invoice, it is equivalent to paying 4% tax on the freight and miscellaneous expenses. So the tax refund is 30*0. 13=3.90.
On the surface, the tax refund of 3.965 yuan is more favorable than 3.90 yuan. However, if VAT invoices need to be invoiced separately (unless there are other invoicing methods), the former needs to pay 30.5*0. 17=5. 185 yuan, and the latter needs to pay 30 * 0. 17 = 5.65438 yuan. In the former case, after deducting the tax refund of 0.065 yuan, each piece actually pays 0.02 yuan more tax.
Company A can issue VAT invoices, but the VAT invoices they need for exporting goods can only be issued to them by other companies.
Question 5: Can trading enterprises enjoy tax refund for their exports? If you are a general taxpayer and an enterprise with import and export rights, the export products enjoy the national tax refund according to the customs code of the products.
general taxpayer
Refers to enterprises and business units whose annual value-added tax sales exceed the standard of small-scale taxpayers stipulated by the Ministry of Finance. The characteristic of ordinary taxpayers is that the input tax of value-added tax can be deducted from the output tax.
Import and export right
It is the qualification for import and export enterprises to independently carry out import and export business, and the handling of import and export rights needs to go through a complicated examination and approval process. An enterprise that intends to apply for import and export must obtain the approval of relevant departments such as the Bureau of Commerce, Customs, Inspection and Quarantine, Administration of Foreign Exchange, Electronic Ports, etc., and obtain the approval certificate of the above departments before it can be said that the enterprise has the right to import and export independently. Enterprises with import and export rights can independently engage in import and export business according to law.
Export tax rebate,
It is also an international practice to return part or all of the domestic tax levied on export commodities to exporters. Its basic meaning refers to the refund of product tax, value-added tax, business tax and special consumption tax actually paid by export goods in the process of domestic production and circulation. Export tax rebate system is an important part of a country's tax revenue. Export tax rebate is mainly to balance the tax burden of domestic products by returning the domestic tax paid for export goods, so that domestic products can enter the international market at tax-free cost and compete with foreign products under the same conditions, thus enhancing their competitiveness and expanding their export earnings.
Question 6: How do foreign trade enterprises file tax returns? Export tax rebate process of foreign trade enterprises
1. A foreign trade enterprise shall, within 90 days from the date of goods declaration and export, prepare the following export tax refund documents for export tax refund declaration. Mainly includes:
1, export goods declaration form (for export tax refund);
2. Export invoice;
3. Special VAT invoice for purchased goods (with deduction, the certification formalities shall be handled within 3 months from the date of invoicing) or batch list;
4. Foreign exchange verification form (export tax refund);
5. Other materials required by the competent tax authorities.
Two, foreign trade enterprises should obtain the declaration form of export goods in time after the goods are declared for export, and log in to the electronic port to check whether the export information is consistent with the paper declaration form. If it is consistent, the electronic information shall be submitted to the IRS from 8: 00 am to 6: 00 pm/kloc-0 every working day.
Three, according to the requirements of the competent tax authorities, use the designated export tax rebate declaration software to input export tax rebate information, generate export tax rebate declaration data, and transmit it to floppy disk.
Four, sorting, binding export tax rebate statements, documents into a book, within the specified time for formal export tax rebate declaration. If the declaration data is accurate, the documents are correct and the statements are consistent, it will pass the examination and be transferred to the examination and approval stage; If it is necessary to adjust or correct the data or documents and statements, it shall be handled according to the requirements of the competent tax authorities.
Five, the approved export goods, the competent tax authorities will go through the formalities of returning the warehouse according to legal procedures. The foreign trade enterprise handles the accounts according to the export tax refund certificate returned by the bank, and the declaration is completed. Attachment: Basic requirements for the entry operation flow of export tax rebate declaration of foreign trade enterprises:
1, declaration software: export tax refund declaration system for foreign trade enterprises, version 10.0 (this software can only be used after downloading, installing and maintaining the system from this website).
2. Installation path of the declaration system: c:/ export tax rebate/export tax rebate declaration system 10.0 version.
3. Copy or download the saving path of the certified invoice information: A:/ export tax refund/certified invoice information.
4. The saving path for downloading pre-trial feedback information online: c:/ Export tax refund/audit feedback information (Note: the above contents can be set according to personal habits. The tax category of export tax refund only refers to value-added tax, and the following only refers to export tax refund declaration, excluding document declaration. As the remote export tax rebate declaration system and export tax rebate declaration software are continuously updated, please pay attention to the latest notice. )
Step 1: Enter the export tax rebate declaration system of foreign trade enterprises (version 10.0), with a period of 20090 1.
Step 2: Enter export tax rebate export detailed data:
Select "basic data acquisition/export detailed declaration data entry",
Click "Add" and the association number is 20090 1 0001(* *10 digits, 200901is the year and month, and 0000 1 is the entry number).
Department Code and Department Name: blank if the enterprise has no division accounting.
Date of declaration: the number of batches declared in the current month. The first declaration of 1 time is 0 1 (2 digits), or you can enter 1 and press enter to generate.
Declared batch: the number of batches declared in the current month. The first declaration of 1 time is 0 1 (2 digits), or you can enter 1 and press enter to generate.
Serial number: the serial number of multiple purchases under the same association number, 000 1(4 digits), or enter 1 to generate.
Hello, RegisterNo. : Non-feed processing business, which is blank here.
Export Invoice Number: the number of the export invoice.
Customs declaration number: 9 digits after the customs declaration number +0+ export commodity item number listed in the customs declaration (0 1)*** 12 digits.
Export date: the date of export on the customs declaration.
Offshore USD: If the offshore USD, currency and transaction method of exported commodities are inconsistent, it needs to be converted.
Write-off DocumentNo.: See the approval number on the customs declaration form.
Commodity code: the commodity number of the exported commodity.
Commodity name: automatically generated according to the above commodity number.
Company: automatically generated according to the above commodity number.
Export quantity: the quantity of export commodities on the customs declaration form.
Actual Tax Refund Quantity: automatically generated by the system.
Average unit price: same as above.
Export purchase amount: same as above.
Tax refund rate: same as above.
VAT refund: same as above.
Consumption tax rebate: same as above.
Agent certificate number: agent export certificate number +0 1
Forward Receipt Certificate: the serial number of the forward receipt certificate.
Step 4: Enter the detailed data of export tax rebate purchase.
Select "Basic ... >>
Question 7: How do trading companies apply for export tax rebates? According to Article 8 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Value-added Tax and Consumption Tax on Exported Goods and Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2013 No.65), when exporting goods and services that enjoy the tax exemption policy, exporting enterprises or other units do not submit the list of duty-free exported goods and services and their electronic data when applying to the competent tax authorities for tax exemption declaration.
From June 20 14/day, three preferential filing items, such as small export, export by general taxpayers of foreign trade enterprises and export of duty-free goods and services by non-foreign trade general taxpayers, will be cancelled. Therefore, export enterprises do not need to go to tax collection branches for tax exemption and preferential filing.
To declare tax exemption, general taxpayers must first go to the tax collection sub-bureau or the directly affiliated tax sub-bureau (production enterprises go to the competent sub-bureau and foreign trade enterprises go to the directly affiliated sub-bureau) to confirm the qualification of tax refund (exemption) for export enterprises, so that the export sales can be filled in the column of "tax-free sales" in the daily declaration of value-added tax.
Reference: Measures for the Administration of Tax Refund (Exemption) of Export Goods
Question 8: What is the tax refund process of foreign trade companies? I hope that the cases found on the Internet will be helpful to the landlord. Our foreign trade companies with import and export rights are generally self-employed. Last year, I occasionally helped my friends export a batch of goods to South Korea, so I have the following export process for everyone, hoping to sum up the experience for novices: 1. Production form invoice amount USD: 1 109.24) to foreign countries. Meanwhile, 2. Buy raw materials from domestic factories at a price of 8002.20 yuan. At the same time, the export tax refund registration certificate, industrial and commercial business license, import and export right certificate, customs registration certificate and value-added tax invoice information will be faxed to the factory to handle the special notice of payment and value-added tax invoice. (No statutory commodity inspection required) 3. Entrust the freight forwarder to book the warehouse, and at the same time make the original invoice, packing list, export declaration form, customs declaration power of attorney and sea cargo power of attorney. (At the same time, apply for the verification form online through the electronic port, collect it on site, and put it on record at the online export port). 4. After the factory receives the goods, consign them to the warehouse contacted by the freight forwarder, fill in the warehouse receipt, and give them to the warehouse for packaging (our company is LCL). Fill in and confirm the consignment note and bill of lading at the same time. (telex bill of lading, by the way, issue telex guarantee) 5. Buy insurance, get the original policy and payment notice. 6. Export commodities. 7. Factory-specific payment letter and tax bill arrive: the total amount of tax bill is 8002.20 (cost: 6839.48, tax: 1 162.72). The special payment notice is: 6839.48*0.068=465.09 8. Receive verification forms, customs declarations and foreign exchange receipts. 9. After verification, report the relevant verification data to the IRS. 10. Input the data into State Taxation Administration of The People's Republic of China's electronic declaration disk and make it into floppy disk, waiting for State Taxation Administration of The People's Republic of China's notice. 1 1. With written documents: customs declaration, export invoice (self-made), verification form, special payment book, VAT invoice and on-site handling. 12. Tax refund after confirmation. Our company confirms that the FOB amount on the customs declaration form is USD: 1075.96, and the tax refund amount is RMB: 1025.92 (15% tax refund rate) (6839.48 * 0.15 =1025).
Question 9: how to deal with the tax refund part when the trading company does the accounting? Details are as follows! 10 part of the input tax purchased is used for tax refund, and the remaining part is transferred to the cost! If you buy 17% input tax170,2. The export tax refund receivable is 13% and returned to 130. Debit: other receivables 130 loan: tax payable-export tax refund130. The non-refundable part of the carry-over is the remaining 4%: debit: main business cost 40 loan: tax payable-input transfer-out 40. The balance of two VAT items is 0.
Question 10: the difference between the tax refund of production enterprises and foreign trade enterprises. We have sorted out the comparison of tax refund of production enterprises and foreign trade enterprises, with explanations and examples, which can be provided for you to see:
The calculation of tax refund (exemption) for export goods, due to the different types of export enterprises, there are three calculation methods of value-added tax: tax refund (exemption), tax exemption and tax exemption. Consumption tax can be calculated by tax refund and tax exemption.
I. Measures for Tax Refund and Exemption of Export Goods
Foreign trade enterprises, industrial and trade enterprises and enterprise groups that implement the financial system of foreign trade enterprises, and other export enterprises that are recognized as general taxpayers of value-added tax, including circulation enterprises with import and export operation rights. These enterprises, which are characterized by the export of purchased goods, implement the method of VAT refund (exemption), that is, the output tax is exempted and the input tax is refunded.
1. The calculation of export value-added tax of foreign trade enterprises should be based on the input amount and tax refund rate indicated on the special invoice for purchasing export goods.
Tax Refund Amount = Input Amount of Export Goods × Tax Refund Rate
Enterprises that use the weighted average price for the inventory and sales of export goods can also calculate goods with different tax rates according to the following formula:
Tax rebate = quantity of exported goods × weighted average purchase price × tax rebate rate
2. When foreign trade enterprises buy twelve kinds of goods such as embroidery and handicrafts from small-scale taxpayers, they should first convert the total sales amount including tax on ordinary invoices into tax-free prices, and then calculate the tax refund amount of export goods accordingly.
Calculation formula: listed in ordinary invoice
Tax refund amount = (including value-added tax) ÷( 1+ collection rate) × tax refund rate
Sales
Two. Measures for exemption from credit and tax refund for export goods
According to document No.50 of Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China Caishuizi [1997], unless otherwise specified, all self-produced goods exported by production enterprises with import and export rights shall be subject to "exemption, credit and refund" tax management measures. In 2002, the scope of enterprises exempted from tax refund was further expanded. Caishui [2002] No.7 stipulates that, unless otherwise stipulated, VAT shall be exempted, offset and refunded.
The current tax exemption and refund methods are as follows: the "exemption" tax, which implements the "exemption, credit and refund" tax method, refers to the self-produced goods exported by the production enterprise, and is exempted from the value-added tax in the production and sales links of the enterprise; "Deduction" tax refers to the input tax that should be refunded from the raw materials, spare parts, fuel and power consumed by the self-produced goods exported by the production enterprise to offset the taxable amount of the domestic goods; "Refund" tax means that when the input tax amount that the production enterprise should deduct in the current month is greater than the tax amount that should be paid, the tax amount that has not been deducted will be refunded.
Related calculation formula:
1. Calculation of tax payable in this period:
Current tax payable = current domestic goods output tax-(current input tax-
The current tax exemption and deduction shall not be tax exemption or deduction)
2. Calculation of tax exemption and tax refund amount
Tax refund exemption = FOB price of export goods × RMB foreign exchange quotation × tax refund rate of export goods-tax refund exemption.
3. Tax-free deduction = the price of raw materials purchased duty-free × the tax refund rate of export goods (the "tax-free deduction" in general trade is 0 and can be ignored).
(1) If the end-of-period tax allowance is less than or equal to the current tax allowance, then
Current tax refund amount = current end-of-period tax allowance
Current tax allowance = current tax allowance-current tax refund amount
(2) If the tax amount retained at the end of the current period is >; If the current tax refund is exempted, then
Current tax refund amount = current tax exemption amount
Current tax allowance =0
4. Tax exemption and tax reduction and exemption shall not be calculated.
No tax exemption or deduction = FOB price of export goods × RMB foreign exchange quotation × (export goods tax rate ―― export goods tax rebate rate) ―― No tax exemption or deduction.
Tax exemption and tax refund shall not be reduced or exempted. Tax deduction = price of raw materials purchased duty-free × (export goods tax rate-export goods tax rebate rate)
Three. Measures for tax exemption of export goods
Foreign trade operators recognized as small-scale taxpayers of value-added tax shall be exempted from value-added tax when exporting goods.
Allowance = FOB export goods × RMB foreign exchange rate × VAT collection rate
Section 5 Declaration of Tax Refund (Exemption) for Export Goods
The declaration of tax refund (exemption) for export goods is enterprise export or ..... >; & gt