I. Calculation Method of Tax Refund for Export Goods (1) Domestic-funded production enterprises (including newly-established foreign-invested enterprises) implement the calculation of "exemption, credit and refund": 1, current tax payable = current domestic goods output tax-(current input tax-current export goods are unavoidable, credit and refund) 2. Export goods in the current period are not deductible for tax refund = when the export sales of the production enterprise in this quarter account for 50% or more of the total sales of goods in the same period of the enterprise, and the tax payable at the end of the quarter is negative, the tax refund amount is calculated according to the following formula: 1. When the tax payable is negative and the absolute value is ≥ FOB price of export goods in this quarter × foreign exchange RMB quotation × tax refund rate: tax refund amount in this period = FOB price of export goods in this quarter × foreign exchange RMB quotation × tax refund rate 2, when the tax payable is negative and the absolute value is FOB price of export goods in this quarter × foreign exchange RMB quotation × tax refund rate: tax refund amount = absolute value of tax payable (2) if the production enterprise imports materials and re-exports them in the form of "feed processing", Calculate the "tax exemption, credit and refund" according to the following formula: 1, the tax amount that has not been exempted, and the current export goods credit and refund = the FOB price of the current export goods × the foreign exchange RMB quotation × (tax rate-tax refund rate)-the taxable value of the tax-free imported materials written off by the customs in the current period × (tax rate-tax refund rate) formula. In principle, "the current customs verification of duty-free imported materials constitutes taxable value". 2, the rest of the "exemption, credit and refund" tax formula is calculated according to the above formula. In the above formula, "current period" refers to "this half year (quarter, month)" or "this year" and "last period" refers to "the first half year (quarter, month)" or "last year". (III) Calculation of export tax rebate for production enterprises without import and export operation rights 1, part of export goods that are not refunded = FOB of current export goods × RMB quotation of foreign exchange × (tax rate-tax rebate rate) 2, cumulative input tax of export goods in current period = cumulative total input tax of current period × (cumulative sales of export goods in current period ÷ cumulative sales of all goods in current period) = cumulative input tax of export goods in current period-Not allowed. (5) Calculation of tax rebate for goods declared for export by export enterprises after processing and recycling: tax rebate = (invoice input amount for purchasing processed goods such as raw materials+invoice amount for paying labor services) × tax rebate rate (6) Calculation of consumption tax rebate for export goods by export enterprises = ex-factory sales of export goods (export quantity )× tax rate (unit tax amount) (7) Special tax rebate is implemented for input tax of export goods purchased from small-scale taxpayers. 2. How long can I get personal income tax after applying for tax refund? Generally speaking, it is 10 working day, which may be extended to one month under special circumstances. If you use the personal income tax app for online tax refund, if the tax refund is completed, it means that the tax refund has been completed. At this time, if the declaration record indicates that it is under tax review, it means that it needs to wait for tax review. When the tax audit is passed, wait for the tax refund. 3. Tax Refund Process General procedure for export tax refund and general procedure for registration of export tax refund of attached materials: (1) After delivering relevant documents and receiving the registration form, the enterprise shall register the export tax refund within 30 days 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. (2) Upon receipt of the Tax Refund Registration Form for Export Enterprises, the enterprise that declares to accept the tax refund registration shall fill in it 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, and the tax authorities will accept the registration after examination. (III) Issuing the Registration Certificate of Export Tax Refund The tax authorities shall issue the Registration Certificate of Export Tax Refund to the enterprise after receiving the formal application of the enterprise and examining and approving it according to the prescribed procedures. (IV) Alteration or Cancellation of Export Tax Refund Registration When the business conditions of an enterprise change or some tax refund policies change, the tax refund registration shall be altered or cancelled according to actual needs.
Legal objectivity:
Article 2 of the Measures for the Administration of Tax Refund (Exemption) of Export Goods, unless otherwise stipulated, exporters may report the relevant documents to the local State Taxation Bureau (hereinafter referred to as the tax authorities) for approval of the refund (exemption) of value-added tax and consumption tax after the goods have been declared for export and financial accounting. The above-mentioned foreign trade operators refer to legal persons, other organizations or individuals who have gone through industrial and commercial registration or other practice procedures according to law and have been granted export business qualifications by the Ministry of Commerce and its authorized units and engaged in foreign trade activities. Among them, individuals (including foreigners) refer to registered individual industrial and commercial households, sole proprietorships or partnerships. The above-mentioned specific tax refund (exemption) enterprises and personnel refer to enterprises and personnel who can apply for tax refund (exemption) of export goods according to relevant state regulations. Article 3 The scope of tax refund (exemption), tax refund rate and tax refund (exemption) methods for export goods shall be implemented in accordance with relevant state regulations. Article 4 The tax authorities shall, in accordance with the procedures for tax refund (exemption) of export goods, set up corresponding posts for tax refund (exemption) management of export goods, acceptance of declaration, preliminary examination, review, investigation, examination and approval, return of warehouses and transfer of warehouses, and establish a post responsibility system. If a person needs more posts because of fewer people, the staffing must follow the post supervision and restriction mechanism.