Port communicationKnow that import taxes are required，Do you know that export tax can be refunded? 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。
one、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.，Think about goods that are prohibited from being exported。 two、Tax rebate methods and calculations There are three methods for export tax rebates:：duty free、No tax refund、Tax exemption, credit and refund。
in，Tax-free means no tax，No need to calculate at all，Never mind，Need to calculate and understand，Only tax refund，This is also why we return export goods(waived)The reason why the tax is called export tax rebate。
(one)Foreign trade enterprises：waived、Tax refund [Example 1]：A foreign trade enterprise with import and export rights purchased a batch of goods and declared them for export.，The purchase amount stated on the special VAT invoice obtained for purchasing the goods is 100,000 yuan.，The value-added tax is 17,000 yuan，Payment has been made via bank deposit。The tax refund rate for this product is 13%，Export sales price is $15,000(exchange rate1：8.30)。
1、When purchasing goods： borrow：Inventory items 100,000 Taxes payable - VAT payable(Input)17,000 loan：bank deposit 117,000 2、Export sales tax free，Payment is converted into RMB： borrow：bank deposit 124,500 (15000×8.30) loan：Main business income 124,500 3、carry forward costs： borrow：Main business costs 100,000 loan：Inventory items 100,000 4、Calculate non-refundable input tax：100000×(17%-13%)=4,000 borrowed：Main business costs 4,000 loan：Taxes payable - VAT payable(Input tax transfer out)4,000 5、Export tax rebate receivable： borrow：Export tax rebate receivable 13,000 loan：Taxes payable - VAT payable(Export tax rebate)13,000 6、Receive export tax rebate： borrow：bank deposit 13,000 loan：Export tax rebate receivable 13,000 (two)Manufacturing company：waived、arrive、Tax refund in daily business of foreign trade enterprises，A large number of common trade types，Mainly general trade(Export trade)and processing trade(Processing with supplied materials and processing with imported materials)These two。
General trade is a trade method relative to processing trade.。Refers to the export trade method of unilaterally exporting goods to the customs border。
waived：Refers to self-produced goods exported to production enterprises，Exemption from value-added tax on production and sales of this enterprise; arrive：Refers to the raw materials used by manufacturing companies to export self-produced goods、Parts、fuel、Refundable input tax included in power, etc.，Offset the tax payable on goods sold domestically; retreat：It refers to when the amount of input tax that should be deducted from the self-produced goods exported by the production enterprise in the current month is greater than the amount of tax payable.，Tax refunds will be provided for the portion that has not been fully offset。
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。
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