一文读懂丨生产型企业出口退税额计算

Core Viewpoint - The article provides a detailed guide on how to correctly calculate the tax refund for production-oriented export enterprises, emphasizing the complexity of the refund calculation process and offering step-by-step instructions for accurate computation [1][2]. Calculation Steps - The calculation of the non-exempt and non-deductible tax amount for the current period is determined by the formula: (Current period export goods offshore price × Foreign exchange RMB conversion rate - Current period exempt purchase raw material price) × (Export goods applicable tax rate - Export goods refund rate) [3]. - The current period taxable amount is calculated as: Current period sales tax amount - (Current period input tax amount - Current period non-exempt and non-deductible tax amount) [3]. - The current period refundable and non-deductible tax amount is calculated as: (Current period export goods offshore price × Foreign exchange RMB conversion rate - Current period exempt purchase raw material price) × Export goods refund rate [3]. - Depending on the comparison between the current period end retained tax amount and the current period non-deductible refund tax amount, the current period refundable tax amount and non-deductible tax amount are determined accordingly [3]. Case Studies - In Case 1, Company A, a production-oriented export enterprise, has an offshore price of 2 million RMB for exports, with a sales amount of 1 million RMB and an input tax amount of 260,000 RMB. The refund rate and tax rate are both 13%. The calculations yield a refundable tax amount of 160,000 RMB and a non-deductible tax amount of 100,000 RMB [4][5][6]. - In Case 2, Company B, also a production-oriented export enterprise engaged in processing trade, has a planned import value of 1 million RMB and a planned export value of 2 million RMB. The calculations show a refundable tax amount of 70,000 RMB and a non-deductible tax amount of 60,000 RMB [6][7][9]. Additional Tips - When applying for tax refunds, companies can log into the electronic tax bureau, where the system will automatically calculate the results based on the enterprise's data, making the process more convenient [10].