1. Calculation method of "exemption, credit and refund" for manufacturing enterprises
In order to So that all enterprises can fairly enjoy the tax benefits of tax rebates. According to the different characteristics of production enterprises and commercial enterprises, my country has stipulated different tax rebate calculation methods. Commercial enterprises implement the calculation method of "tax first and then withdraw", while production enterprises adopt the "exemption, credit and credit" method. , retreat” calculation method. The calculation method of "levy first and then refund" for commercial enterprises is clear and simple. It is also more in line with the tax refund principle of "refund all that should be refunded" for exports. I will not go into details here. The author only calculates the "exemption, credit and refund" for production enterprises. methods to discuss.
"Exemption, credit and refund" respectively represent the "three steps" of export tax rebates for production enterprises:
The first step is exemption, that is, exemption from VAT output tax, which means that when a manufacturing enterprise exports self-produced goods, it is exempt from VAT in the production and sales links of the enterprise. In fact, export sales do not need to account for VAT output tax;
The second step is to deduct the value-added tax, which refers to the raw materials, fuel, parts, power and other applications consumed by the self-produced goods exported by the production enterprise. The input tax to be refunded shall be offset against the tax payable on goods sold domestically;
The third step, refund, refers to the input tax that should be offset against the self-produced goods exported by the production enterprise in the current period. If the tax is greater than the tax payable on domestic sales in the current period, the unused portion will be refunded.
(1) Specific calculation process
1. The sales of exported goods are tax-free, that is, exported goods do not need to Calculate the value-added tax output tax.
2. Calculate the amount of tax exemption, credit and refund that cannot be exempted and deducted = price of tax-free purchased raw materials × (tax rate of export goods - export goods tax refund rate).
3. Calculate the amount of tax that cannot be exempted or deducted for tax exemption, offset and refund (this part is included in the cost) = FOB price of export goods × foreign exchange RMB price × (tax rate for export goods - tax refund rate for export goods) - tax exemption, offset and refund Credits and exemptions from tax are not allowed.
4. Calculate the tax payable for the current period = the output tax for domestically sold goods for the current period - (the input tax for the current period - the amount of tax that cannot be exempted or deducted for the current period) -The amount of tax credit left over from the previous period. If the tax payable for the current period is ≥ 0, then tax should be paid for the current period; if the tax payable for the current period is
5. Calculate tax exemption, credit and refund amount = tax-free purchase price of raw materials × export goods tax refund rate.
6. Calculate the tax exemption, credit and refund amount = FOB price of export goods × foreign exchange RMB price × export goods tax refund rate - tax exemption, tax refund and credit amount.
7. Determine the tax refunds and tax exemptions due for the current period.
(1) If the amount of retained tax credit at the end of the current period ≤ tax exemption, credit and refund for the current period, then the tax refund payable for the current period = the amount of retained tax credit at the end of the current period, and the tax exemption and credit for the current period = exemption for the current period Tax credit and refund - tax refund payable in the current period;
(2) If the remaining tax credit at the end of the current period > tax exemption, credit and refund in the current period, then tax refund payable in the current period = tax exemption, credit and refund in the current period , current tax exemption = 0.
(2) Problems with the above calculation formula
1. The calculation process is too cumbersome and the workload is larger.
2. Some expressions in the formula are inaccurate. For example, "tax exemption, credit and refund amount" and "tax exemption and credit amount" should be changed to "tax exemption, credit and refund amount" and "tax credit amount", because the "exemption" in "tax exemption, credit and refund amount" and "tax exemption and credit amount" refers to the first element in the calculation. Step - After export sales are tax-free, only the Tax amount is "deducted" and "refunded".
3. The calculation basis for tax refund is contrary to the zero tax rate regulations. my country's export tax rebate policy is formulated with reference to international practices. The tax law clearly stipulates that export goods are subject to zero tax rate. For general VAT taxpayers, when zero tax rate applies, the VAT payable = output tax for the current period - input tax for the current period = sales of export goods × applicable tax rate - input tax for the current period = sales of export goods × 0 %-Input tax amount for this period=0-Input tax amount for this period=-Input tax amount for this period
Since the tax payable is 0, it means that the enterprise does not need to pay VAT in this link, and the state should refund the tax to the enterprise. The tax refund amount is | VAT payable | = input tax, that is, the actual purchase link of the enterprise before exporting The amount of input tax paid. Only when the export link is tax-free and the input tax on the previous link is refunded can export companies truly participate in international competition at no VAT cost. Since my country currently implements a production-based VAT, the input tax on fixed assets The tax amount is not included in the refundable list, so our country's tax refund is incomplete. Compared with countries that implement consumption-based value-added tax, the tax burden on export goods of our country's export enterprises is relatively heavy. The calculation formula for export tax refunds for foreign trade enterprises is: tax refundable amount = purchase The input amount × export rebate rate is more in line with the essential meaning of zero tax rate. Since most manufacturing companies export and sell domestically, the input tax on raw materials for exported goods is often difficult to accurately determine, so the calculation method of "exemption, offset, and refund" is used. In determining When tax exemption, credit and refund are calculated, the calculation basis is "FOB price of export goods × foreign exchange RMB price". Compared with the purchase amount of raw materials used for export goods, this calculation basis is obviously larger. Although it is beneficial to production enterprises, it is different from the zero tax rate. It is contrary to the essential meaning.
4. The tax refund calculation results in "exemption, credit and refund" are highly uncertain, resulting in unfair tax refunds and affecting Export enterprises' tax planning for export tax rebates. Under the "exemption, credit, and refund" tax rebate method, enterprises have two possibilities for tax rebates:
(1) Production enterprises If the tax payable this month is ≥ 0, then the tax payable in this period does not need to be refunded. This means that all the tax refunds payable in this period are offset by the output in this period. In this case, the tax offset and refund for the production enterprise is the input tax in this period. As for the specific amount, it cannot be calculated accurately.
(2) If the tax payable by the production enterprise this month is the current tax exemption, credit and refund, it means that the domestic output tax is too small. Not only has the export tax refund not been fully deducted, but also the domestic input tax has not been fully deducted ( Therefore, it is finally necessary to calculate the current period's retained tax credit = the current period's end-of-period retained tax credit - the current period's tax refund), then the current period's tax refund should = the current period's tax exemption, credit and refund, which can be regarded as the output tax calculated with the same tax refund rate. At this time, the tax credit and refund is obviously higher In the first two cases, unfair tax refund occurs.;
It is precisely because of thisThe uncertainty of the results and unfair tax refunds make it difficult for enterprises to predict tax refunds in advance, affecting the normal development of export tax refund and tax planning.
2. In response to the above problems, the following improvement plans are proposed
( 1) Reform ideas
Apportion the deductible input amount in the current period based on domestic sales and export sales, and then calculate the tax payable on domestic sales and the tax refundable on exports respectively. .
(2) Calculation steps
Step 1: Export tax exemption;
Second step: Calculate the amount of deductible input = the amount of all purchased input in the current period - the amount of tax-free purchased input;Step 3: Calculate the allocation rate of the deductible input amount in the current period = the deductible input amount/(domestic sales in the current period + FOB price of export goods × foreign exchange RMB price);
Step 4: Domestic sales deductible input amount = domestic sales sales × deductible input amount distribution rate, export tax refundable input amount = FOB price of export goods × foreign exchange RMB price × deductible input amount Distribution;
Step 5: Calculate the tax payable for domestic sales = domestic sales for the current period - the amount of deductible input for domestic sales × applicable tax rate;
Step 6: Calculate the tax refundable = input amount of export tax refundable × export tax refund rate;
Step 7: Determine the amount of tax refundable , if the tax payable ≥ the tax refundable, then no tax refund is required in the current period, the actual tax payable in the current period = the tax payable for domestic sales - the tax refundable; if the tax payable
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