Calculation of "tax exemption, credit and refund" for export goods
After the goods of the production enterprise are exported, the export information of the customs declaration must be inquired in the export tax rebate subsystem of the port electronic law enforcement system in order to calculate the tax exemption and refund of the exported goods. The "exemption, credit and tax refund amount" of export goods of production enterprises shall be calculated according to the FOB price of export goods and the tax refund rate of export goods.
I. Calculation of Tax Refund Exemption Amount
Tax refund exemption = FOB price of export goods × RMB foreign exchange quotation × tax refund rate of export goods-tax refund exemption.
Tax relief = price of duty-free purchased raw materials × tax refund rate of export goods
Duty-free procurement of raw materials includes domestic purchase of duty-free raw materials and duty-free imported materials for feed processing, in which the price of duty-free imported materials for feed processing is taxable value. Domestic procurement of raw materials refers to the purchase of duty-free raw materials in China that meet the requirements of national policies and regulations, and involves the issuance of tax-free certificates for raw material processing.
Taxable value = CIF+actual tariff+actual customs consumption tax.
Two. Calculation of current tax refund and current tax allowance
1 When the remaining tax amount at the end of the current period is less than the tax exemption amount of the current period,
Current tax refund amount = current end-of-period tax allowance
Current tax allowance = current tax allowance-current tax refund amount
2. When the tax amount retained at the end of the current period is greater than the tax exemption in the current period,
Current tax refund amount = current tax exemption amount
Current tax allowance = 0
"Period-end tax allowance" refers to the "period-end tax allowance" in the current VAT tax return.
3. If there is tax payable in this period, tax exemption in this period = tax exemption and tax refund in this period.
3. The calculation of tax exemption and tax reduction and exemption shall not be exempted.
Tax exemption and deduction are not allowed = FOB price of export goods in the current period × RMB foreign exchange quotation × (export goods tax rate-export goods tax rebate rate)-tax exemption and deduction are not allowed.
Tax exemption and tax refund shall not be reduced or exempted. Tax deduction = price of raw materials purchased duty-free × (export tax rate-export tax rebate rate).