First, the production of export goods "exemption, credit, tax refund" should be based on the export of goods FOB, export tax rebate rate accounting. Exports of goods FOB (FOB) to export invoice fob for (entrust acting export, the export invoice can be so care pay the issuing party or the entrusted party issued), clinch a deal with other offer conditions should be deduction in accordance with the provisions of the accounting system, promised to offset export sales revenue of freight, insurance premium, poundage, etc.. If there is a difference between the number of reporting and the number of payment in practice, the tax refund will be adjusted in the next time (or the adjustment is also adjusted at the end of the year). If the export invoice does not truthfully reflect the FOB, the enterprise should according to the actual FOB declaration "exemption, credit and rebate tax, tax authorities have the right to" of the people's Republic of China on tax collection and management law ", the value added tax of the people's Republic of China Interim Regulations" and other relevant provisions in accordance with the approved.
Two, the deduction of tax deduction
Refund tax = exports FOB * * RMB exchange rate export tax rebate rate of refund tax deductions
Exemption from tax deduction = tax exempt purchase price of raw materials export goods tax rebate rate
Duty-free purchase of raw materials containing domestic purchase duty-free raw materials and feed processing of duty-free import materials, of which material processing duty-free imported materials offer for tax price.
Feed processing duty-free imported materials constitute tax = goods quotation CIF customs tariffs + + real real Customs Excise Tax
Three, the current period should be the amount of tax and the current tax exemption of the accounting
1 at the end of the period the remaining tax credit is less than or equal to the current tax refund,
The current period shall be the amount of tax payable = the amount of tax payable in the current period
Current exemption of tax deduction = current tax exemption amount of tax payable in the current period
2 when the current period is to leave the amount of tax payable in the current period,
Current amount of tax payable = current tax exemption
Current tax exemption = 0
The term "tax deduction for the current period" is the term "tax return" of the current VAT tax returns".
Four, exemption and deduction of tax exemption and deduction of tax calculation
Exemption, credit and rebate not exemptions and deductions = current exports of goods FOB * RMB exchange rate quotation * (export goods tax tax rate of export goods tax rebate rate) - exemption, credit and rebate or exemption and tax deductions deductions
Exemption and deduction of tax exemption and deduction of tax deduction amount = tax exempt purchase price of raw materials (tax rate of export goods tax rate of export goods).
5. A new export business of production enterprises since the onset of the initial export affairs, within 12 months of export business, accounting period should be a tax rebate, tax credit exemption, and the current is equal to the current Mian Ditui; not arrived after the top of the input tax, overcarrying continuous deduction, from 13 months beginning in exemption, credit and rebate accounting calculation current yingtuishuie.