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1、生产企业出口货物退(免)税（Refund (Exemption) tax on export goods of manufacturing enterprises）I. refund (Exemption) tax on export goods of manufacturing enterprises(a) production enterprises of export goods tax exemption, credit and refund the relevant policies and regulations of self-produced goods agent manuf
2、acturers own or entrust foreign trade enterprises to export and regarded as self-produced goods, unless otherwise provided, shall be the implementation of VAT exemption, credit and refund management measures. A manufacturing enterprise refers to an enterprise and an enterprise group that has indepen
3、dent accounting, which has been recognized as the VAT general taxpayer by the competent state tax organ and has actual production capacity.(three) calculation of the exemption, arrival and refund of export goods by the manufacturing enterprise;tips refund calculation steps, the first step is to calc
4、ulate tick tax, not free tax credits = export price x (tax rate and tax rebate rate); the second step is tax deductible, the tax payable shall be computed = domestic output tax (VAT - not free tax credits) - the remaining tax credit, if the taxable amount is greater than zero, also do not need to pa
5、y tax, tax calculation, if the amount of tax payable is less than zero, the need for a tax rebate; the third step, calculate the tax rebate scale, refund tax = price * export tax rebate rate; the fourth step, the calculation should be a tax rebate, tax payable and comparison of refund tax, who accor
6、ding to small who retreat; the fifth step, but free tax credit squeeze.example a self exporting enterprise is a general taxpayer of value-added tax, the tax rate for export goods is 17%, and the tax refund rate is 13%. In March 2002, when purchasing a batch of raw materials, the VAT invoice was mark
7、ed at 2 million yuan. The purchased goods were deductible and the input tax was 340 thousand yuan, and the goods were stored in the warehouse. The tax allowance was 30 thousand yuan at the end of the period. The domestic goods sales of 1 million yuan, the amount of 170 thousand yuan. Export sales of
8、 this month amounted to RMB 2 million yuan.Try to calculate the tax exemption, offset and refund for the period of this enterprise, and the tax refund, exemption and tax credits.The correct answerThe exemption, deduction and refund of taxes in the current period shall not be exempted or deducted. Th
9、e tax amount shall be 200 * (17% - 13%) = 8 (10000 yuan)VAT payable = 100 x 17% - (34 - 8) - 3 = - 12 (million)Export goods exemption, arrival and refund = 200 * 13% = 26 (10000 yuan)In this case, the amount of tax remaining at the end of the current period is 120 thousand yuan, which is less than 2
10、60 thousand yuan of the current exemption, arrival and refund, so the current tax refund amount is equal to 120 thousand yuan of the final tax amount at the end of the current period.Current exemption amount = 26-12 = 14 (10000 yuan)tip through taxes payable - VAT payable tax credits to calculate th
11、e free t account, the borrower is the deductible input tax of 340 thousand yuan at the beginning of the period and the remaining tax credit of 30 thousand yuan, the output tax is 170 thousand yuan and 80 thousand yuan shall be free of tax credit, debit balance was 120 thousand yuan, calculated refun
12、d the amount of scale is 260 thousand yuan, the amount of tax refund shall be 120 thousand yuan, should pay taxes the debit balances should be zero, therefore Inverted Extrusion exemption and tax is 140 thousand yuan.Two. Calculation methods and accounting treatment of free, offset and refund tax fo
13、r export goods produced by manufacturersExemption, deduction, tax refund procedure and accounting treatment:(1) tax exemption - the self-produced goods exported to the manufacturing enterprises shall be exempted from VAT on the production and sales links of the enterprise1. when selling(1) general t
14、rade, processing with imported materials, processing according to the export invoice indicating the export volume of RMB after the following entry:Foreign exchange accounts receivableCredit: the main business income - General trade exports (imports, processing trade, export, processing trade exports
15、)Because of the tax exemption taxes payable - VAT payable (VAT).No refund (Exemption) for the examination and verification of goods should be in accordance with the provisions of tax, the tax rate levied vat.(2) agent export: when receiving the export settlement list from the entrusted party (foreig
16、n trade enterprise)By: accounts receivable, etc.Selling expenses (commission fee)Credit: main business income2. receipt of foreign currency, exchange settlement according to the accounting departmentExchange gain or lossbank depositCredit: foreign exchange receivable - customer name(two) tax deduction - tax deduction is reflected in the calculation of tax payable
