出口退税计算


出口货物退(免,Export Rebates)税,简称出口退税,其基本含义是指对出口货物退还其在国内生产和流通环节实际缴纳的产品税、增值税、营业 税和特别消费税。出口货物退税制 度,是一个国家税收的重要组成部分。出口退税主要是通过退还出口货物的国内已纳税款来平衡国内产品的税收负担,使本国产品以不含税成本进入国际市场,与国外产品在同等条件 下进行竞争,从而增强竞争能力,扩大出口的创汇。


(1)必须是增值税、消费税征收范围内的货物。增值税、消费税的征收范围,包括除直接向农业生产者收购的免税农产品以外的所有增值税应税货物,以及烟、酒、 化妆品等11类列举征收消费税的消费品。 之所以必须具备这一条件,是因为出口货物退(免)税只能对已经征收过增值税、消费税的货物退还或免征其已纳税额和应纳税额。未征收增值税、消费税的货物(包括国家规定免税 的货物)不能退税,以充分体现"未征不退"的原则。


(2)必须是报关离境出口的货物。所谓出口,即输出关口,它包括自营出口和委托代理出口两种形式。区别货物是否报关离境出口,是确定货物是否 属于退(免)税范围的主要标准之 一。凡在国内销售、不报关离境的货物,除另有规定者外,不论出口企业是以外汇还是以人民币结算,也不论出口企业在财务上如何处理,均不得视为出口货物予以退税。 对在境内销售收取外汇的货物,如宾馆、饭店等收取外汇的货物等等,因其不符合离境出口条件,均不能给予退(免)税。


(3)必须是在财务上作出口销售处理的货物。出口货物只有在财务上作出口销售处理后,才能办理退(免)税。也就是说,出口退(免)税的规定只 适用于贸易性的出口货物,而对非 贸易性的出口货物,如捐赠的礼品、在国内个人购买并自带出境的货物(另有规定者除外)、样品、展品、邮寄品等等,因其一般在财务上不作销售处理,故按照现行规定不能退(免)税。


(4)必须是已收汇并经核销的货物。按照现行规定,出口企业申请办理退(免)税的出口货物,必须是已收外汇并经外汇管理部门核销的货物。 国家规定外贸企业出口的货物必须要同时具备以上4个条件。生产企业(包括有进出口经营权的生产企业、委托外贸企业代理出口的生产企业、外商投资企业,下同)申请办理出口货物 退(免)税时必须增加一个条件,即申请退(免)税的货物必须是生产企业的自产货物或视同自产货物才能办理退(免)税。


1、出口企业应持对外贸易经济合作部及其授权批准其出口经营权的批件、工商营业执照、海关代码证书和税务登记证于批准之日起三十日内向所在地 主管退税业务的税务机关填写《出 口企业退税登记表》(生产企业填写一式三份,退税机关、基层退税部门、企业各一份),申请办理退税登记证; 外贸企业购进的出口货物,外贸企业应在购进货物后按规定及时要求 供货企业开具增值税专用发票或普通发票;其购进货物开具的增值税专用发票属增值税防伪税控系统开具的,退税(以国家实时政策为准)部门应要求外贸企业自开票之日起30日内办理认证手续。


2、没有进出口经营权的生产企业应在发生第一笔委托出口业务之前,需持委托出口协议、工商营业执照和国税税务登记证向所在地主管退税业务的税务机关办理注册退税登记。

Popular article
History
    Professional terms
    Logistics termsForeign tradeShipping EnglishA surchargemore
    Commercial economy
    Logistics termsForeign tradeShipping EnglishA surchargemore
    Industrial terms
    Logistics termsForeign tradeShipping EnglishA surchargemore
    Station dynamics
    Logistics termsForeign tradeShipping EnglishA surchargemore
    • Dist...ABOUT US
      Droning has transformed from a hobby for a select few who could get their hands on one to an international craze that groups of friends can enjoy t...
      MORE
    • The ...ABOUT US
      Many of the world’s greatest inventions and innovations have been inspired by wildlife but it’s particularly enthralling when biomimicry is express...
      MORE
    • Putt...ABOUT US
      I’ve noticed architects and interior designers always have completely bad-ass houses. Makes me wonder why I never took that up myself, because I st...
      MORE
    • By W...ABOUT US
      Art can be perceived in two different ways. It can be perceived for its artistic quality, or for its value. To be honest, the latter corrupts the p...
      MORE
    • Rock...ABOUT US
      The adorably simple Rolo rocking stool is as utilitarian as it is playful. Its clever construction adds a bit of functionality to an otherwise basi...
      MORE
    • A Pr...ABOUT US
      Here’s a great example of how 3D printing really helps a designer unleash creativity. We spoke about the boom of industrial design with the launch ...
      MORE
    • Make...ABOUT US
      On the one hand, you’ve got state-of-the-art kitchen apparatuses, and then you’ve got the Kitchen Island. The Kitchen Island plays the minimalist g...
      MORE
    • Port...ABOUT US
        Some people are compulsive shushers. Yes. Shushers. People who are constantly shushing other people who are just trying to live a little. The iBooth...
      MORE
    • Clea...ABOUT US
      The Droplet project aims to redesigned the electric toothbrush to be just as easy to use as a non-electric one AND do as little harm as possible to...
      MORE