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The foreign trade enterprises of the basis method of export tax rebate in Nanjing

Browse: Author: Internet Source: Nanjing agency bookkeeping company Time: 14:53, July 16, 2019
Now let's introduce it to you Export tax rebate in Nanjing Foreign trade enterprises based on:
1. The basis and calculation method of VAT refund for export goods of foreign trade enterprises.
(1) If an inventory account and a sales account are set up separately for export goods, the input amount specified in the VAT special invoice for import and export goods should be determined; if the weighted average price is used to calculate the inventory and sales amount, it may be different according to the application. Goods with tax rebate rate are determined separately: tax refund basis = quantity of export commodities * weighted average purchase price.
Refund amount = the input amount listed in the VAT special invoice × the tax refund rate or levy rate (the tax refund rate is taken from the goods purchased and exported by ordinary taxpayers, and the collection rate is used for the goods purchased and imported by small-scale taxpayers)
(2) If an export enterprise entrusts a production enterprise to handle and recover the customs declaration for export, the tax refund shall be based on the input amount specified in the special invoice, such as purchasing raw materials and payment for processing goods. Processed goods.
Tax refund amount of auxiliary materials = raw materials
The processing fee shall be refunded = the amount listed in the invoice of processing fee × the tax refund rate of export goods
Total refund = original and auxiliary materials should be returned + processing fee should be refunded
2. The basis and calculation method of export tax refund to foreign trade enterprises.
The amount of goods to be purchased from the factory shall be subject to the fixed tax rate.
Consumption tax refund = factory sales of export goods (export quantity) × tax rate (unit tax)