Calculation Formula Of Tax Refund

First, the calculation method of value-added tax for export tax refund.

1, "exemption or refund" tax, the value added part of the tax exemption, tax refund.

(1) calculation method:

Single vote correspondence method: tax refund = foreign trade purchase amount excluding VAT X refund tax rate.

Weighted average method: tax refund = export quantity X weighted average unit price X rebate rate.

Export commodities purchased by small-scale taxpayers:

Tax refund = general invoice (including VAT) sales amount / (1+ levy rate) X tax refund rate

(2) scope of application: foreign trade enterprises and industrial and trade enterprises and enterprise groups that implement the accounting system of foreign trade enterprises.

2, "retreat first", first according to the FOB value of export goods, until the completion of the documents after tax refund.

(1) method of calculation: tax refund = export price of X, foreign currency, RMB, X rebate rate.

(2) scope of application: production enterprises entrust foreign trade enterprises to export their products without the right to import and export business, and shall implement the "exemption, offset and refund" tax law from January 1, 2002.

3, "exemption, offset or refund" tax, that is, the tax deductible part of the value-added tax is deducted from the taxable part of the domestic sales tax. Part of the tax rebate should be applied to the production enterprises and foreign-invested enterprises with the right to import and export business.

4, "exemption and tax", that is, part of the value-added tax exemption, the tax deductible part of the tax payable on domestic sales.

5, tax exemption, that is, direct export goods are exempt from VAT and consumption tax.

Two, the calculation method of export tax exemption consumption tax.

1. Tax exemption

(1) calculation method:

Exemption from consumption tax = export sales income X consumption tax rate should be exempt from ad valorem rating.

Exemption from consumption tax, quantity of export sales, unit tax of X consumption tax should be exempt from quantity quota.

(2) scope of application: production enterprises that have the right to import and export business directly export or entrust foreign trade enterprises to export taxable consumer goods.

2. Retreat first.

(1) the method of calculation:

From the price fixed rate, we should refund the consumption tax = export sales income X consumption tax rate.

From the quota, the consumption tax should be refunded = the quantity of export sales X the unit tax of consumption tax.

(2) scope of application:

Taxable consumer goods commissioned by other production enterprises without import and export operation rights (exemption from consumption tax in January 1, 20002)

3, tax refund

(1) calculation method:

From the price fixed rate, we should refund the consumption tax = export sales income X consumption tax rate.

From the quota, the consumption tax should be refunded = the quantity of export sales X the unit tax of consumption tax.

(2) scope of application: taxable consumer goods exported to foreign trade enterprises after export.