1. Companies are divided into trading foreign trade companies and production factories when filing with the customs. Foreign trade companies purchase goods from domestic suppliers and then export them, and production enterprises directly export their own goods. The form of tax refund is different.
2. The calculation formula of export tax rebate of foreign trade companies is: invoiced amount of domestic suppliers/VAT rate * export tax rebate rate. Taking the invoiced amount 10000 yuan and the tax refund rate 10% as an example, the tax refund of foreign trade companies is10000/1.13 *10% = 884.956 yuan;
3. The formula for calculating the direct export tax rebate rate of production enterprises with export rights is: customs declaration amount/VAT rate * export tax rebate rate. Similarly, the invoiced amount is 10000 yuan, the tax refund rate is 10%, and the tax refund amount is 884.956 yuan;
4. In the form of settlement, the tax refund of foreign trade enterprises is returned in cash, and the production enterprises are returned in the form of tax deduction.
legal ground
People's Republic of China (PRC) Customs Law
Article 33 Enterprises engaged in processing trade shall file with the Customs with relevant approval documents and processing trade contracts, and the unit consumption of finished products in processing trade shall be verified by the Customs in accordance with relevant regulations.
Finished products of processing trade shall be re-exported within the prescribed time limit. If the imported materials and parts used are allowed to be bonded in accordance with state regulations, they shall go through the verification procedures with the customs; Those who pay taxes first shall go through the formalities of tax refund with the customs according to law.
If the bonded imported materials or finished products of processing trade are converted to domestic sales for some reason, the customs shall levy taxes on the bonded imported materials according to law with the approval documents for domestic sales; Where the state restricts imports, it shall also submit an import license to the customs. Article 35 The consignee of imported goods shall go through customs formalities at the customs where the goods enter the country, and the consignor of exported goods shall go through customs formalities at the customs where the goods leave the country.
Upon the application of the consignee and consignor and with the consent of the customs, the consignee of imported goods can go through customs formalities at the destination customs, and the consignor of exported goods can go through customs formalities at the departure customs. The transit of the above-mentioned goods shall meet the requirements of customs supervision; When necessary, the customs may send personnel to escort.
When transporting inbound and outbound goods by cable, pipeline or other special means, business units shall regularly declare to the designated customs and go through customs formalities.