Mian Ditui Foreign Export Tax
"Exemption, credit and refund" tax "exemption" of tax, means the production of the export market or export of foreign trade enterprises commissioned self goods exempt from VAT, production and sales of the company; "arrived" tax, is export production enterprises or entrusted bo jackson shoes export of foreign trade enterprises should be exempt from self-produced goods or refund of the consumption of raw materials, spare parts and other domestic goods have tax paid the excess is the amount of tax payable; "back" tax, is the production of the export market or exported, the export of self-produced goods, business agent representing all the goods enterprises current and over 50% of sales in a quarter, in response to the excess is greater than the amount of tax without the excess is payable when the export tax refund by the competent tax authorities, the tax on the excess is in part the tax rebate; when manufacturers export or entrust foreign trade enterprises or self-produced goods exports accounted for less than sales of all goods companies current 50%, not End of input tax deductible amount carried forward to offset next.
(A) of the tax basis
"Exemption, credit and refund" tax measures in accordance with the current FOB price of exports of goods calculated by wholesale opi nail polish multiplying the premium of RMB exchange "exemption, credit and refund" tax.
(B) the calculation of general trade
1, formula
The existing "exemption, credit and refund" tax, tax rebates on the implementation of tax law and in accordance with the export of goods on fob basis, "exemption, credit and refund" tax, the specific formula is as follows:
(1) Calculate the VAT payable
VAT payable = Output tax payable for current domestic goods - (current input tax - current exports not mac makeup wholesale exempted, the tax deduction and rebate)
Current export goods not exempt, deduction and rebate, tax = current FOB price of exported goods × Renminbi premium × (rate of VAT regulations - tax rebates for exports of goods)
(2) calculation of tax refund
When foreign-invested enterprises accounted for export sales this quarter, company sales over the same period 50% of all goods and more, and the negative end of the quarter when the tax china wholesale free shipping payable by the following formula Yingtuishuie:
① current taxable amount of negative and the absolute value ≥ quarter exports FOB × Renminbi premium × tax rate,
Yingtuishuie = this quarter, exports FOB × premium × tax rate of the RMB exchange
② current taxable amount of negative cheap world cup jerseys and absolute value <the quarter exports FOB × premium × tax rate of the RMB exchange
Yingtuishuie = absolute value of the tax payable
③ carried forward to offset the input VAT next year = End of input tax is not deductible - Yingtuishuie
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"Exemption, credit and refund" tax "exemption" of tax, means the production of the export market or export of foreign trade enterprises commissioned self goods exempt from VAT, production and sales of the company; "arrived" tax, is export production enterprises or entrusted bo jackson shoes export of foreign trade enterprises should be exempt from self-produced goods or refund of the consumption of raw materials, spare parts and other domestic goods have tax paid the excess is the amount of tax payable; "back" tax, is the production of the export market or exported, the export of self-produced goods, business agent representing all the goods enterprises current and over 50% of sales in a quarter, in response to the excess is greater than the amount of tax without the excess is payable when the export tax refund by the competent tax authorities, the tax on the excess is in part the tax rebate; when manufacturers export or entrust foreign trade enterprises or self-produced goods exports accounted for less than sales of all goods companies current 50%, not End of input tax deductible amount carried forward to offset next.
(A) of the tax basis
"Exemption, credit and refund" tax measures in accordance with the current FOB price of exports of goods calculated by wholesale opi nail polish multiplying the premium of RMB exchange "exemption, credit and refund" tax.
(B) the calculation of general trade
1, formula
The existing "exemption, credit and refund" tax, tax rebates on the implementation of tax law and in accordance with the export of goods on fob basis, "exemption, credit and refund" tax, the specific formula is as follows:
(1) Calculate the VAT payable
VAT payable = Output tax payable for current domestic goods - (current input tax - current exports not mac makeup wholesale exempted, the tax deduction and rebate)
Current export goods not exempt, deduction and rebate, tax = current FOB price of exported goods × Renminbi premium × (rate of VAT regulations - tax rebates for exports of goods)
(2) calculation of tax refund
When foreign-invested enterprises accounted for export sales this quarter, company sales over the same period 50% of all goods and more, and the negative end of the quarter when the tax china wholesale free shipping payable by the following formula Yingtuishuie:
① current taxable amount of negative and the absolute value ≥ quarter exports FOB × Renminbi premium × tax rate,
Yingtuishuie = this quarter, exports FOB × premium × tax rate of the RMB exchange
② current taxable amount of negative cheap world cup jerseys and absolute value <the quarter exports FOB × premium × tax rate of the RMB exchange
Yingtuishuie = absolute value of the tax payable
③ carried forward to offset the input VAT next year = End of input tax is not deductible - Yingtuishuie
Click for more product reviews.
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