出口退税深入解读！外贸人必看

出口退税深入解读！外贸人必看 出口退税分为三种方式：duty free、No tax refund、Tax exemption, credit and refund。in，Tax-free means no tax，不用算，Never mind。Need to calculate and understand，Only tax refund，也就是我们简称为出口退税的的出口货物退（免）税。

one、基本概念 出口货物退（免）税是在国际贸易业务中，对我国报关出口的货物退还或免征在国内各生产环节和流转环节按税法规定交纳的增值税和消费税。 Export tax rebate，In fact, export is free、tax refund。Due to the indirect tax calculation method implemented by value-added tax，That is what is usually called tax payable = output - input，So in actual operation，Sales items are free，Income is refundable，Get a tax refund。

It is worth noting that：出口退税的退税款和其他类型的退税不一样，Export tax rebate，退的是进项税额；其他退税，退的是应纳税额。所以在申报表中，免抵退货物应退税额，和进项转出一样为可抵扣税额的负数。原因是，该笔进项已经退还给你了，自然不可以再抵扣，应该从可抵扣税额中减除。

two、核心理念 对出口产品退税是“国际惯例”而非“政策优惠”。国家将出口货物出口前在国内生产、流通环节实际承担的增值税、consumption tax，在货物报关出口后退还给出口企业，使出口货物以不含税价格进入国际市场，有效地避免国际双重课税。

企业退税的实质是退国内生产流转环节已征增值税，来料加工退国内料件国内劳务已征增值税。 Export tax rebate is to reduce the overall tax burden on exported goods to zero。The reason is simple，Just to encourage exports，Reduce the price of export goods，Improve the competitiveness of domestic goods in the international market。

公平税负原则：为了保证各国商品在参与国际贸易时能够公平竞争，消除因各国税收政策不同，造成的出口货物税收含量差异，

Require

各国按照国际惯例，退还已征收的出口货物间接税，以促进国际贸易的发展。 零税率原则：征多少，退多少。

国家利用退税率来实现宏观调控目标，如调控产业结构设定低退税率来限制低附加值的产品出口，设定高退税率来鼓励高附加值的产品出口。so，尽管零税率那退税率应该全部是 17%，国家还要设置不同档次的退税率。

增值税的退税率不一定等于税率，出口退税率有 17%、14%、13%、11%、9% 等几档，是为了通过退税率来控制出口的原因。鼓励出口，退税率就高点，控制出口，退税率就低点。退税率为 0，就是不免不退了。

three、Main types

1. Both exemption and refund for general taxpayers，Existing sales，Another income，To reduce the tax burden to zero，Naturally, sales are free of charge，Advance and retreat，Free and refundable。
2. Only free but no refund if the exported goods are not received.，Naturally, only sales items are free of charge，If there is no income, there is no need to refund it.。For example, small-scale taxpayers、Duty-free products，These are all situations where there is no input.。Just avoid without retreat，This will achieve the goal of zeroing the tax burden.。
3. Unavoidable and non-refundable is for goods that are not encouraged to be exported.。Such as crude oil，Not even enough for myself，Still have to import，It would be nice if it allows you to export，Don’t think about export tax rebates.，更何况还有禁止出口的货物。
4. 退税计算 外贸企业：waived、tax refund。 外贸企业日常业务中，大量常见的贸易类型，主要是一般贸易（出口贸易）和加工贸易（来料加工和进料加工）这两种。

General trade is a trade method relative to processing trade.，Refers to the export trade method of unilaterally exporting goods to the customs border。

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