industrial enterprise, meaning self or delegated exports own-account production of goods by manufacturers and production-oriented enterprise groups. On December 31, 1993, before the registration of foreign-invested enterprises exported goods exempt from sales tax, consumption tax, other import and export enterprises exported goods exempt from consumption tax, “ exemption, offset and return ” sales tax; there is no right to engage in import and export enterprise of export “ prior back ” value added tax, consumption tax.

, and “ exemption, offset and return ” tax calculation

“ exemption, offset and return ” tax applies to production enterprises with import and export operation right VAT for import or export any of own-account production of goods, the basis for the calculation for the export of goods FOB, rebate rates and export tax rebate rate of foreign trade enterprises are the same. Its characteristics are, full amount of refundable tax is not a tax rebate for exported goods, instead of segments of the exempt from export taxes, to offset domestic sales goods tax payable, for insufficient domestic sales goods tax payable offset credit should be part of, based on the enterprises ' exports accounted for the current (1 quarter) a percentage of sales of all goods to determine whether to grant tax rebates. Specific formula is as follows:

current tax payable = sales of domestic goods in the period the tax period-to exempt from tax deduction and tax rebate

to exempt from deduction and refund of tax for the current period = VAT-in the period when exported goods are not exempt from tax deduction and tax rebate

when exported goods are not exempt from deduction and rebate allowance = the current exports of goods FOB × Foreign exchange currency rate × (sales tax provides tax-rebate rate)

if the manufacturer has “ feed processing ” re-export goods business, “ feed processing ” trade imports of materials and parts, should press the prices of imported materials and parts make up the tax complete “ feed processing trade return ”, reported to the IRS in charge of export tax rebate after the authorities agreed to sign, allows that some imported materials and parts to “ application form for feed processing trade ” based on price, tax rate as required taxes be deducted as input tax, and when calculated from tax rebate rate calculate tax deductions according to the regulations. In order to simplify procedures, easy to operate, as reflected in “ when exported goods are not exempt from deduction and rebate in the amount of ”, the calculation formula is as follows:

when exported goods are not exempt from deduction and rebate allowance = the current exports of goods FOB × foreign exchange currency rates × (Taxes tax-rebate rate)-Customs for the current period write-offs allowance prices of imported materials and parts make up the tax × (taxes tax-rebate rate)

other calculated steps and general trade exports of goods the same in manufacturing enterprises.

when the manufacturer 1 quarter less than its export sales all sales of goods of the same period 50% and the end of the quarter when negative taxable amounts, did not complete input tax deduction should be carried forward to the next period to continue to offset. When the production company 1 exports accounted for a quarter of its total sales of goods over the same period more than 50% (including 50%), and the end of the quarter when negative taxable amounts, recoverable amount calculated by the following formula:

(a) when the taxable amount is negative, and absolute value ≥ the quarter exports of goods FOB × foreign exchange currency rate × tax rebate rate,

credit = quarter exports of goods FOB × foreign exchange currency rate × tax rebate

(b) when the taxable amount is negative, and the absolute value of < This quarter exports of goods FOB × foreign exchange currency rate × tax rebate rate,

credit = tax payable should be the absolute value of

(c) carried forward to the next period input tax deduction = current period did not complete input tax-deduction of tax credit.

example: taxable amount of positive

an electrical plant in 1997 first-quarter exports televisions, 30,000 sets of FOB for $ 210, foreign exchange currency rate is US $ 1; 82 million yuan in sales of domestic goods. Carried over from the prior period input tax of 2 million Yuan, the VAT of 8 million Yuan. Exemption, offset and refund is calculated as:

(1) export of self-produced goods sales revenue =30000×210×8.2928=52244640 (Yuan)

(2) is not exempt from deduction and refund of tax for the current period =52244640× (17%-9%) =4179571.20 ()

(3) tax payable for the current period =82000000×17%-(2000000+8000000-4179571.20) =8119571.20 ()

can be seen from the above calculation, the taxable amount of positive, reflecting the export of goods and refund of input tax deduction, all credits completed in the domestic sales goods tax payable, without refund.

example: taxable amount is a negative number, exports accounted for all the goods in the period less than 50% sales.

1997 second-quarter export 40,000 units of the TV in a television factory, each FOB US $ 150, foreign exchange currency rate is 1:8.2928, domestic income of 56 million Yuan, VAT 13.8 million Yuan, arrived in tax rebate is calculated as:

(1) export of self-produced goods sales revenue =40000×150×8.2928=49756800 (Yuan)

(2) is not exempt from deduction and refund of tax for the current period =49756800× (17%-9%) =3980544 ()

(3) tax payable for the current period =56000000×17%-(13800000-3980544) =-299456 ()

(4) proportion of exports of goods accounted for total sales of goods in the period =49756800/(49756800+56000000) =47.05%

can be seen from the above calculation, tax payable for the current period was negative, but exports of goods accounted for only 47.05% per cent of all sales, did not complete input tax deduction 299,456 cannot be refund, continuing to deduction can be carried forward to the next.

example: taxable amount is a negative number, exports of goods accounted for a percentage of sales of all goods in the period &GE;50%.

an electrical plant in 1997 exports air conditioning 30,000 units in the first quarter, including: (1) sold at the FOB price, each 200-dollar, Exchange premium 1:8.2836 Yuan (2) 2000 CIF price, each 240 dollars, and each paid 20 Yuan, 10 Yuan in premiums, Commission 2, Exchange premium of 1:8.2948 Yuan. When the period of domestic air conditioners 19,400 units, sales income of 34.92 million Yuan, sales tax 5.9364 million, input tax is 10.8 million Yuan, arrived in tax rebate is calculated as:

(1) export of goods sales revenue =28000×200×8.2836+2000× (240-20-10-2) ×8.2948=49838796.80 ()

(2) is not exempt from deduction and refund of tax for the current period =49838796.80× (17%-9%) =3987103.74 (Yuan)

(3) tax payable for the current period =34920000×17%-(10800000-3987103.74) =-876496.26 ()

(4) per cent of the enterprises for exported goods sales in the period =49838796.80/(34920000+49838796.80) =58.80%>50%

(5) when the period of export of goods FOB × foreign exchange currency rate × tax rebate rate =49838796.80×9%=4485491.71 (Yuan) Notwithstanding the ㄧ 876496.26-4485491.71

(6) there should be absolute credit = tax payable =876496.26 (Yuan)

if the taxable amount is negative 5 million Yuan, more than 4,485,491,.71 Yuan, 4,485,491,.71 only drawback, continued to offset the balance carried forward to the next period.

example: feed processing trade exports of goods “ exemption, offset and return ” tax

textile mills 1997 t/c yarn export income of 8 million yuan in the first quarter, domestic revenue of RMB 2 million, domestic purchases VAT 649,800 Yuan, such as raw materials, take the form of feed processing polyester cotton imports CIF price of 240,000 dollars, equivalent to 2 million Yuan, in accordance with 85% tax exemption, 20% of tariff rates, VAT rates of 17%, imported materials and parts has been fully written off in the period. Arrive tax rebate is calculated as:

(1) the imported materials composition price =2000000+2000000×20%× (100%-85%) =2060000 ()

(2) the imported materials permission to deduct from taxes =2060000×17%=350200 (Yuan)

(3) the imported materials and parts should be deducted from tax =2060000×9%-2060000×17%× (100%-85%) =185400-52530=132870 ()

(4) is not exempt from deduction and refund of tax for the current period =8000000× (17%-9%) -2060000× (17%-9%) =640000-164800=475200 ()

(5) tax payable for the current period =2000000×17%-[(649800+350200) -475200-132870]=340000-391930=-51930 () and

(6) tax credit to 51,930 (50% exports total sales above)

II “ exemption, offset and return ” tax reporting exports “ exemption, offset and return ” tax reporting, means the business of export production enterprise, in accordance with the provisions of the procedures and requirements, submitted to the tax authorities “ exemption, offset and return ” a statutory obligations and formalities of application for tax.

(A) “ exemption, offset and return ” tax reporting procedures

manufacturer proprietary (commissioned) exports of own-account production of goods according to the following procedure “ exemption, offset and return ” tax clearance:

monthly reporting. Cargo declaration export and production enterprises are financially after the sale, the manufacturer proprietary should be complete by month (delegates) of exemption, offset and refund of export goods declaration form (hereinafter referred to as the Declaration) the tax, together with the relevant documents to the competent tax authorities, apply for exemption, the tax and auditing procedures of the tax payable. County (county-level) state tax authorities audit is correct, on the returns and export documents and comments after the signing, taxed by the competent tax authorities to review comments, production enterprises, before tax credits and tax payable or is not set up for continuing to deduct input tax carried forward to the next renewal. At the same time, signed by national tax authorities above the county level audit observations of the return (1th, 2, 4), export documentation is returned to the manufacturer.

quarterly summary report. Export and domestic production enterprise to quarterly weekend quarterly summary report, such as the return of the goods, escalating after the competent national tax authorities to approve of the export tax rebate, for the exemption, offset and refund settlement procedures.