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Accounting treatment of export tax rebate

Browse: Author: export tax rebate Source: Nanjing agency bookkeeping company Time: 14:02, September 9, 2019
Export tax rebate in Nanjing Accounting Treatment
 
Export tax rebate is a system in which the value-added tax and consumption tax actually paid by the import and export enterprises in the domestic production and circulation links are refunded. How should the account of export tax rebate be handled? The accounting treatment of export tax rebate is mainly based on the three levels of "exemption, offset and refund"
 
 
1. The tax-free link of export tax rebate mainly refers to the exemption of production value-added tax on assets and goods exported by production enterprises;
 
2. The tax credit link of export tax rebate mainly refers to the amount of tax payable for export products of an enterprise to offset the tax payable of domestic products in the current period;
 
3. The drawback link of export tax rebate mainly refers to the part that has not been completed to be returned to the enterprise when the actual tax refund determined according to the above-mentioned process meets certain standards, that is, when the input tax of the self-made goods exported by the production enterprise should be more than the tax payable in the current month, the part that has not been completed shall be returned to the enterprise.
 
There are three ways to deal with the policy of "exemption, offset and refund".
1. If the amount of tax payable of an enterprise is positive, that is to say, the value-added tax should still be paid after the exemption;
 
2. If the amount of tax payable is negative and there is a tax credit at the end of the spot, there is no accounting entry for the input tax that has not been fully offset. When the retained tax amount is greater than the "exemption, credit and refund" tax, it can be fully refunded, and the tax credit is 0;
 
3. The amount of tax payable of an enterprise is negative, and there is a tax credit at the end of the spot. No accounting entry is made for the input tax that has not been fully offset. When the retained tax is less than the "exemption, credit and refund" tax, the refundable tax is the retained tax, and the amount of tax exemption is equal to the amount of tax deductible minus the amount of retained tax.