Core conclusions:Similarly, for non-tax purchases of 1 million yuan and a tax refund rate of 13%, foreign trade enterprises will directly refund 130,000 yuan according to the "tax refund exemption"; production enterprises will apply the "tax exemption" to offset the domestic sales tax payable first, and the rest will be refunded. The common range for goods to arrive is 100,000 to 130,000 yuan. The difference depends on the scale of domestic sales and the allowance at the end of the period. When the tax refund rate is reduced from 13% to 9%, production companies will have to bear an additional 4% of the export FOB price.
1. Step 1: Determine which system you are in first
The tax refund is not selected according to the boss's wishes, but according to the nature of the entity and business. Foreign trade enterprises (which have no production links and mainly purchase and export) are subject to "tax refund exemption"; production enterprises (self-produced or exported as self-produced goods) are subject to "tax refund exemption". If there are both factories and trading companies in the group, the two sets of accounts cannot be mixed: the trading company must obtain the corresponding special value-added tax invoice for export, and the factory must be used to determine the production capacity and self-production.
2. Exemption from tax rebates for foreign trade enterprises: a multiplication
The calculation formula is very straightforward: tax refundable amount = tax-excluding amount on the special VAT invoice × tax refund rate. Take the purchase of a batch of goods excluding tax of 1 million yuan, a tax rate of 13%, and a tax refund rate of 13%. The input tax on the invoice is 130,000 yuan, and the tax refund amount = 1 million ×13%= 130,000 yuan; If the tax refund rate is 9%, the tax refund amount will be only 90,000 yuan, and the remaining 40,000 yuan will be transferred to cost. There is only one key point in this set of algorithms-get a compliant special VAT invoice, and match the invoice name, quantity, and unit with the customs declaration one by one.
| comparison item | Foreign trade enterprises (tax refund free) | Production enterprise (free of refund) |
|---|---|---|
| Computational Logic | Purchase amount excluding tax × tax refund rate | Defray the tax payable on domestic sales first, and refund the unused part |
| Tax refund limit | Directly linked to the purchase amount | Withdraw the lesser of the exemption tax refund amount and the period allowance |
| Rate of arrival | The documents are complete and will be received in accordance with the normal reporting cycle after approval | When long-term accounts are retained at the end of the period, the arrival time will be extended |
3. Production enterprises are exempted from reimbursement: three steps
Step 1: Tax exemption and deduction cannot be calculated (input transfer)
This item = FOB export price (converted to RMB) × (tax rate − tax refund rate). For example: If the current FOB export price is discounted to RMB 6 million, the tax rate is 13%, and the tax refund rate is 9%, the tax amount will not be exempted or deducted = 6 million ×4%= 240,000 yuan. This 240,000 yuan must be transferred from the input tax amount and included in the export cost. This step is the most easily missed cost item for factories.
Step 2: Calculate the exemption and refund amount (tax refund upper limit)
Tax refund exemption = export FOB price × tax refund rate = 6 million ×9%= 540,000 yuan. It is a ceiling: the maximum you can retreat to is this number in the current period.
Step 3: Compare the size and determine the tax refund amount
Compare the amount of credit left at the end of the current period with the amount of credit tax exemption, and take the smaller value as the amount payable. Assuming that the balance at the end of the period is 500,000 yuan, and the balance is less than 540,000 yuan, the tax refund amount = 500,000 yuan, and the tax exemption amount = 540,000 − 500,000 yuan = 40,000 yuan; if the balance at the end of the period is 600,000 yuan, the tax refund amount = 540,000 yuan, and the remaining 60,000 yuan will be carried forward and deducted in the next period. By understanding this third step, we can understand why the tax refunds for factories that "export more but sell less domestically" are slower to receive tax refunds-the remaining allowances must be absorbed by domestic sales first.
4. The four most easily miscalculated points
- The tax basis is FOB:Freight and insurance premiums are not included in the tax refund base. Contracts signed according to CIF must be deducted first and then calculated. Directly multiplying the total amount by the tax refund rate will definitely be more.
- Invoice and customs declaration must match:If the product name, specification, quantity, and unit are inconsistent, the light case will be delayed, and the serious case will not be refunded. A cross-check should be done at the document post before export.
- Delayed period is regarded as domestic sales:Export tax rebates have a reporting period, and those that are not declared within the time limit must be regarded as sales items for domestic sales according to regulations. This is a real profit loss.
- Inconsistent tax and refund rates are normal:For many categories, the tax rate is 13% and the tax refund rate is 9% or 10%. The quotation must be calculated based on the actual tax refund rate and cannot be taken for granted based on the invoice tax rate.
5. How to use these two sets of algorithms in the quotation
The word "tax refund" does not have to appear in the quotation to customers, but this column must be included in the factory's own cost list. For foreign trade enterprises, export cost = purchase price including tax − tax refund amount + various expenses; for production enterprises, export cost = production cost − tax refund amount + input transfer-out amount. For the same batch of goods with a cost of 1 million yuan excluding tax, the price concession space of foreign trade companies comes from a tax refund of 130,000 yuan, while the price concession space of production companies must be cut off by the difference in tax refund rates. This is the arithmetic reason why many overseas buyers feel that "trading companies are more willing to cut prices than factories."
6. Common questions
1. Which refunds more if a factory exports with its own company or if it uses a trading company?
Looking at the amount of tax refunds alone, the key is to look at three variables: the scale of domestic sales (the larger the domestic sales, the easier it is to absorb the deduction, and the faster the refund is waived), the difference in tax collection and refund rates (the larger the difference, the more the production company will bear), and the management cost of documents and invoices. For factories with a high proportion of domestic sales and surplus income, it will be smoother to use their own exports; for pure exports and long-term accounts, it will be clearer to use trading companies to use them.
2. Where can I best check the tax refund rate?
The tax refund rate corresponding to the customs commodity code shall prevail. The query is based on the latest official tax refund rate library, and then confirmed with the competent tax authority. Similar products may have different codes due to different materials and uses. If the code is selected incorrectly, the tax refund rate will be wrong, and the bottom line of the quotation will also be wrong.
3. Can I get a tax refund in the first year of my first export order?
It is usually necessary to meet the conditions of complete documents, submission within the declaration period, and collection of foreign exchange. For the first declaration, export tax refund filing and qualification registration must also be completed. For factories that have just started foreign trade, it is recommended to fix the tax refund process and document template in the first year to avoid turning the money that should have been received into costs due to incomplete documents.
For factories that do self-production and export, it is more reliable to first calculate their three figures: tax refund rate, domestic sales proportion and end-of-period allowance, and then decide how much to give in to the quotation.
