Abstract: The calculation and operation methods of tax exemption for production enterprises are complex and abstract, and many tax collectors misread its policy essence. In this paper, the basic principle of tax relief is deeply analyzed and expounded, and it is pointed out that the key factor of tax planning is the input tax amount. In the form of cases, this paper lists two tax planning methods: indirect export method of production enterprises and entrepot method of foreign trade enterprises, and emphasizes the choice of tax planning methods of production enterprises under different trade backgrounds.

Keywords: production enterprises; Export tax rebate; Exemption from arrival and retreat; foreign trade enterprise

China's current export goods or services VAT refund (exemption) has two operating modes: one is the way of tax exemption for production enterprises; The second is tax exemption for foreign trade enterprises or other units that do not have production capacity. Tax exemption and refund for production enterprises means that the output tax of exported goods or services is exempted, and the input tax of purchases is refunded. The refunded input tax is used to deduct the taxable amount of domestic goods or services in advance, and the unpaid part is refunded. Foreign trade enterprises or other units are exempt from tax refund, because there is no domestic sales behavior, they only need to refund the input tax in the procurement process while exempting the output tax in the export process, and there is no problem of tax refund. Therefore, this paper focuses on the basic principles and tax planning of tax exemption for export goods of production enterprises.

First, the principle of tax exemption and tax refund for production enterprises

The basic principle of tax exemption for export goods of production enterprises can be analyzed from two angles: tax treatment and accounting treatment. The tax treatment basis is Caishui [2012] No.39, Notice of the Ministry of Finance of People's Republic of China (PRC) on the Policies of Value-added Tax and Consumption Tax on Exported Goods and Services in State Taxation Administration of The People's Republic of China, and the accounting treatment basis is the Regulations on Accounting Treatment of Value-added Tax (Caishui [20 16] No.22) issued by the Ministry of Finance in February 20/6.

(A) did not fully realize the zero tax rate

Production enterprises are exempt from tax refund. If the tax rate is completely zero, the calculation basis of the input tax that should be refunded in the purchase process should be the purchase cost excluding tax, and the tax refund rate should be the tax rate. In fact, it is difficult to calculate the input tax amount corresponding to the export goods and domestic goods of the production enterprise separately, and the purchase price is different, so it is impossible to calculate the tax refund by calculating the input cost consumed by each batch of export goods. Therefore, the calculation basis of export tax rebate adopts the FOB of export goods uniformly, and the tax reduction and exemption shall not be the product of the difference between the FOB of export goods and the tax refund rate of raw materials purchased duty-free. Whether the export goods of production enterprises are close to zero tax rate depends on two ranges: first, the FOB price of export goods with raw materials purchased duty-free is higher than the corresponding procurement cost of export goods; Second, the tax rebate rate is lower than the tax rate. The smaller the two ranges, the more favorable it is to approach the zero tax rate. Under the tax exemption and refund method, if the tax refund amount is lower than the difference of the input tax amount consumed by export goods, that is, the tax exemption and refund will not be reduced and included in the main business cost. Due to the existence of tax reduction and exemption, the goods exported by production enterprises have not completely achieved zero tax rate.

(2) The tax rebate only reflects the inflow of funds.

Production enterprises are exempt from tax refund, and the amount of tax refund depends on the comparison of two amounts: first, the tax payable; The second is tax exemption. According to the document Caishui [2065438+02] No.39, the current tax payable is actually the difference between the current tax payable for domestic goods and the current tax refund for export goods. Taxable amount in this period = output tax amount of domestic goods in this period-[(input tax amount in this period [domestic sales+export]-(FOB price of export goods × RMB foreign exchange quotation price-price of raw materials purchased duty-free )× (export goods tax rate-export goods tax rebate rate)] (1) According to the basic principle of tax exemption and refund, by adjusting the order of each element in the above formula, Available formula (2): current tax payable = (current domestic goods output tax-current input tax (domestic sales))-(current input tax (export)-(FOB price of export goods × RMB foreign exchange quotation-price of raw materials purchased duty-free )× (export goods tax rate-export goods tax refund rate)] (2) The calculation method of tax refund allowance is as follows. (3) From the formulas (1) and (2), it is not difficult to draw a conclusion that there are two methods to calculate the tax rebate of export goods in the current period: one is the direct method, that is, the tax rebate rate of export goods is directly multiplied by the FOB price of export goods minus the price of duty-free materials; The second is the indirect method, that is, the part that cannot be refunded is deducted from the input tax corresponding to the exported goods. However, the calculation results of the two methods are not the same, because there is a mismatch between the duty-free procurement cost corresponding to the current export goods and the FOB price of the export goods. Nevertheless, this method does not affect the tax refund operation. As mentioned above, the product of the difference between the FOB price of export goods and the tax refund rate is included in the main business cost as the tax that cannot be reduced or exempted. No matter how the tax refund method is operated, the input tax amount corresponding to export goods is divided into three parts: first, the input tax amount that cannot be deducted and refunded is transferred out; The second part is the actual tax refund; Third, it has not been transferred out and has not been refunded, which directly offsets the ` part of the domestic goods output tax. That is to say, except for the input tax on the input cost, the rest are either refunded or deducted, but the tax refund is manifested in the withdrawal of funds, and the deducted tax is directly deducted from the output tax on domestic sales.

(3) In the unified operation of tax treatment, tax treatment should be calculated.

The accounting treatment of the funds to be returned in this period reflects the accounting balance. This paper analyzes the concrete operation and unity of the two treatment methods in the form of cases. (1) tax treatment. The tax payable in the current period is greater than zero, which means that the tax refund for export goods has completely offset the tax payable for domestic goods, and tax is still payable after tax deduction. If the tax payable in the current period is less than zero, the actual tax refund in the current period depends on the comparison between the current tax allowance and the tax exemption and refund, and the smaller one is taken as the tax refund. The tax allowance at the end of the current period is less than the current tax allowance and tax refund, the tax refund is tax allowance, and the difference between them is tax allowance.

The end-of-period tax credit is greater than the tax allowance and tax refund, and the tax refund is the tax allowance and tax refund, and the difference between them is the end-of-period tax credit. The remaining tax is deducted in the next period, and the tax allowance is the part that is not refunded in the current period. The emergence of this part of tax exemption is due to the fact that the export goods in this period consume the input tax corresponding to the raw materials purchased in the previous period, and the purchase amount in this period is small. As mentioned above, in the long run, if the input tax of export goods is deducted from the transfer cost, the tax shall not be reduced, and the rest shall be refunded. Therefore, although the tax allowance is not refunded in the current period, it is reflected in the tax allowance in other periods. Case: A self-operated export production enterprise is a general VAT taxpayer. The tax rate and tax refund rate of export goods were 17% and 13% respectively, and the tax was deducted by 60,000 yuan in February of 20 17. 2065438+In March 2007, a batch of raw materials was purchased, and a special VAT invoice was obtained, with a price of 2 million yuan, and the input tax of 340,000 yuan allowed to be deducted from the purchased goods passed the certification; The sales of domestic goods excluding tax is 6,543,800 yuan, and the collection is 6,543,800 yuan+0,654,438 yuan+0,700 yuan, which is deposited in the bank; The sales volume of export goods is equivalent to RMB 2 million; The taxable value of imported bonded materials and components for processing raw materials is 500,000 yuan. It is necessary to calculate and compare the tax refund of production enterprises in March.

The first is to pay taxes and fees. Specific calculation method: 17-[34-(200-50) × (17%-13%)]-6 =-170,000 yuan, that is, the current tax allowance is170,000 yuan. Among them, the tax amount that cannot be reduced or exempted is: (200-50) × (17%-13%) = 60,000 yuan; The second is tax exemption. Specific calculation method: (200-50)× 13%= 19.5 (ten thousand yuan). The amount of tax refund in March was 6,543.8+0.7 million yuan, and the tax refund of 6,543.8+0.7 million yuan was no longer regarded as the tax allowance, and the tax allowance for this period was zero. (2) Accounting treatment. The accounting entry of export tax rebate business should debit the export tax rebate receivable of 6.5438+0.7 million yuan, the tax payable-VAT payable (export tax rebate for domestic products) of 25,000 yuan, and credit the tax payable-VAT payable (export tax rebate) of 6.5438+0.95 million yuan. In addition, when purchasing raw materials, debit the payable tax-payable value-added tax (input tax) of 340,000 yuan; When the goods are sold domestically, the output tax is deducted by 6.5438+0.7 million yuan; No tax exemption or deduction of tax payable-60,000 yuan of value-added tax (input tax transferred out) should be paid. Due to the tax payable-VAT payable, the borrower still has a residual tax of 60,000 yuan in February. According to the above accounting treatment, the total debit balance of all the three-level detailed accounts of tax payable-VAT payable of the production enterprise in March was 4,250 (2.5+34+6) million yuan, and the total credit balance was 42.5( 19.5+ 17+6). Therefore, it embodies the coordination of tax and accounting treatment. Suppose that the production enterprise purchases 3 million yuan of raw materials in March, and the input tax is 5 1 10,000 yuan, other conditions remain unchanged. Then the tax payable in March:17-[51-(200-50) × (17%-13%)]-6 =-340,000 yuan, and the tax-free amount is still/kloc-0. In March, the tax refund amount was 6,543,800 yuan+095,000 yuan, and the current tax exemption amount was 6,543,800 yuan+045,000 yuan.

In accounting treatment, the accounting entries of export tax rebate business should debit the export tax rebate receivable of RMB 6,543,800+095,000 and credit the tax payable-the value-added tax payable (export tax rebate) of RMB 6,543,800+095,000. When purchasing raw materials, the input tax is 565,438+0,000 yuan. Other items remain unchanged. In March, the total debit balance of all the three-level detailed items of tax payable-VAT payable of the production enterprise was 570,000 yuan (565,438+0+6), and the total credit balance was 42.5 yuan (65,438+09.5+65,438+07+6). The difference between the total debit balance and the total credit balance-the tax payable in this period-the value-added tax payable is the debit.

Second, the tax planning analysis of tax-free mortgage of production enterprises

For the goods exported by the production enterprise, the input tax on the input cost is deducted, and the rest is either refunded or arrived. The amount of tax refund is directly reflected in the recovery of funds, which is deducted from the current tax allowance, and the unrequited part will continue to be deducted in the next period. However, in practice, many enterprises mistakenly believe that only by getting export tax rebate can they get real benefits, blindly pursue tax rebate funds and make meaningless tax rebate planning. In fact, the essence of tax planning for export goods of production enterprises is to reduce the taxes that cannot be exempted or deducted in the current period, that is, to reduce the input tax. The factors that affect the input tax amount are: first, the tax rate difference between collection and refund; The second is the difference between the FOB price of export goods and the price of raw materials purchased duty-free. The smaller the two factors, the better the tax refund effect. In view of these two factors, the tax planning methods are as follows.

(A) indirect export mode of production enterprises

There are two ways for production enterprises to export goods: self-operated export and entrusted export. Direct export in this paper is equivalent to self-operated export, but indirect export is different from entrusted export. In the entrusted export, the foreign trade enterprise, as the agent, must sign an entrusted agency contract with the production enterprise as the entrusting party, and handle the export tax rebate in the name of the production enterprise according to the method of tax exemption for export goods. Indirect export in this paper means that foreign trade enterprises buy out the export goods of production enterprises and apply for export tax refund in their own name according to the tax exemption and tax refund method for foreign trade enterprises.

(1) Applicable conditions. Under the method of tax exemption, the calculation basis of tax exemption for production enterprises is the FOB of export goods after deducting the price of duty-free purchased materials; Under the tax-free law, the calculation basis of tax refund and non-tax refund for foreign trade enterprises is the tax-free cost of purchased goods. Because the calculation basis of the two types of enterprises is different, in the case of inconsistent tax rates, production enterprises can set up foreign trade enterprises and change their direct exports to indirect exports of foreign trade enterprises to avoid tax. However, the applicable condition of this method is that the raw materials consumed by export goods are not purchased duty-free, or although they are purchased duty-free, the difference between the price of raw materials purchased duty-free for export goods and the price of raw materials purchased duty-free must be greater than the internal transaction price of production enterprises and foreign trade enterprises.

(2) Specific calculation and cause analysis. Following the first case mentioned above, the production enterprise shall not exempt or deduct the tax of 60,000 yuan in March. If a production enterprise establishes an independent foreign trade legal person enterprise, the products will be sold to the foreign trade enterprise at a price of 6.5438+0.6 million yuan, and the foreign trade enterprise will export at a price of 2 million yuan, other conditions being unchanged. As the assembly price of duty-free imported materials and parts in the aforementioned case is 500,000 yuan, and the value-added tax in taxable value is 500,000 yuan, the production enterprise pays 8.5 yuan (50 *17%) for the import link, but the input tax can be deducted from the output tax of domestic goods. As shown in table 1, the output tax of the production enterprise in March was 4,420 (17+160 *17%) million yuan, the input tax was 4,250 (34+8.5) million yuan, and the tax payable was-4.3 (43. The input tax paid by foreign trade enterprises is 27.2 million yuan (160 *17%); The tax refund amount is RMB 20.8( 160* 13%), and the non-tax refund amount is RMB 6.4(27.2-20.8). Therefore, the comprehensive tax burden of production enterprises and foreign trade enterprises is -25 1(-20.8-4.3) million yuan. On the surface, the indirect export tax rebate and tax allowance of production enterprises increased by 81(-25.1+17) ten thousand yuan. In fact, this situation has not achieved the effect of tax saving.

8. There are two reasons for the tax of110,000 yuan: First, the calculation basis of tax reduction and exemption for production enterprises and foreign trade enterprises is different. Production enterprises shall not calculate tax exemption or tax deduction according to the product of the difference between the price of duty-free imported materials after deducting the FOB price of export goods and the tax rebate rate, while foreign trade enterprises shall calculate the tax exemption or tax deduction according to the product of the difference between the purchase price and the tax rebate rate. The difference between the two calculation methods is: (17%-13%) * (200-50-160) =-0.4 million yuan. Due to the existence of duty-free imported materials and parts, the input tax transferred out is 0.4 million yuan higher than that of direct export.

Second, due to the input tax rebate of raw material processing to domestic sales. As mentioned above, the production enterprise indirectly exports and pays back the VAT input tax exempted from the import link of 85,000 yuan, and the tax rebate of this input tax is reflected in the export tax rebate of foreign trade enterprises. In this business, 85,000 yuan of overdue input tax and 4,000 yuan of increased input tax were transferred out, and the total impact amount was 81(85-0.4) million yuan. Because the tax refund of 85,000 yuan was offset by the additional input tax, compared with the direct export method, it actually increased the cost of 40,000 yuan. Therefore, if the internal transaction price between production enterprises and foreign trade enterprises is higher than the calculation basis of tax reduction and exemption, it will not only fail to achieve the tax saving effect, but will increase the cost. If this case adopts general trade import or domestic procurement of raw materials, other conditions remain unchanged. In the direct export mode, because there is no duty-free purchase of raw materials, the tax amount that cannot be exempted or deducted is: 200 * (17%-13%) = 80,000 yuan. If direct export is changed to indirect export, the tax amount that cannot be reduced is:160 * (17%-13%) = 64,000 yuan, and the input tax amount is reduced by 1.6(8-6.4) million yuan, thus achieving the tax saving effect.

(B) Import processing and re-export mode of foreign trade enterprises

Foreign trade enterprises can export goods by means of self-export, general trade commission processing export, feed processing re-export and so on. The duty-free imported materials and components in the raw material processing trade of a production enterprise are purchased by a separately established foreign trade company, and if the foreign trade company entrusts the production enterprise to process and purchase the final products of the production enterprise for re-export, the raw material processing and re-export business of the production enterprise will be transformed into the raw material processing and re-export business of the foreign trade enterprise. (1) Applicable conditions. This operation method is suitable for all feed processing trade. There are two forms of feed processing for foreign trade enterprises: pricing processing and entrusted processing. After Cai Shui [2012] No.39 document was issued, the bonded imported materials sold by the original export enterprises at a fixed price were not put into storage for the time being, and the policy of deducting the refundable export tax rebate after the recovered goods were exported was cancelled. According to the document, price-limited processing must be taxed according to domestic sales, imported materials and parts should be taxed, and the tax refund for re-exported goods with price-limited processing should be handled according to the general trade tax refund rules. Therefore, in order to facilitate the operation, foreign trade enterprises should choose the entrusted processing method.

Item 5 of Article 4 of Caishui [2065438+02] No.39 stipulates that the calculation basis of VAT refund (exemption) for export goods entrusted by foreign trade enterprises is the amount indicated on the special VAT invoice for processing, repairing and repairing expenses. Foreign trade enterprises sell raw materials other than the materials imported by the customs at a fixed price to the production enterprises entrusted with processing, and the production enterprises include the cost of raw materials in the processing, repair and replacement expenses and issue invoices. (2) Specific calculation and cause analysis. Still using the above example, foreign trade enterprises import duty-free materials and parts in the form of feed processing, and then process the finished products through the production enterprises in the form of entrusted processing after import, and sell the newly added domestic materials and parts to the production enterprises at a price of 400,000 yuan excluding tax, and pay the production enterprises a processing fee of 700,000 yuan excluding tax, and other conditions remain unchanged. According to Caishui [2065438+02] No.39 document, the calculation basis of tax refund for goods exported by foreign trade enterprises entrusted for processing, repair and replacement is the sum of processing fees and material fees. The tax on domestic sales of foreign trade enterprises is 6.8 yuan (40* 17%), the tax on repurchase input is (70+40) *17% =187,000, and the tax refund (exemption) is (70+40)* 65438+. The input tax of production enterprises in the purchase process is 4080(34+6.8) million yuan, the output tax is 3570( 18.7+ 17) million yuan, and the tax payable is-1.1(30. Compared with the direct export mode of production enterprises, the re-export mode of foreign trade enterprises saves 6.5438+0.6 million yuan in tax. This part of the difference is the difference between the direct export mode and the input tax transfer amount under the re-export mode of foreign trade enterprises.

Three. conclusion

Value-added tax belongs to extra-price tax. As long as the deduction chain of value-added tax is normal, regardless of the tax payable, it has nothing to do with the cost of the enterprise. However, if the input tax is not deducted, or the sales link is exempted from the output tax, but the corresponding input tax cannot be fully refunded, the input tax must be transferred out, which increases the cost of the enterprise. In the export tax rebate, reducing the calculation basis of input tax is the key to tax planning under the premise of a certain tax rebate rate.

References:

[1] Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China: Notice on Policies of Value-added Tax and Consumption Tax on Exported Goods and Services (Caishui [2012] No.39), 2065438+May 25.

[2] Ministry of Finance: Notice on Printing and Distributing (Caishui [2016] No.22) 20 16 12.3.

[3] Yang Xue: "Analysis on Tax Planning of Export Tax Refund Exemption for Production Enterprises", "Economy" No.2016. 10.

[4] Lao Zhiyuan: "Research and Analysis on Tax Planning of Export Tax Refund of Production Enterprises", "China Business Theory" 20 16 No.27.

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