Current, method of drawback of goods of export of foreign investment company includes “ to ask for regressive ” and “ to avoid first, touch, remove ” tariff.
“ asks for regressive ” first is to show manufacturing company is self-supporting exit or the goods that entrust acting exit, uniform lead levy according to the levy that temporary regulations sets value added tax first, the tax authority that speaks drawback business by the director next exports the drawback rate that the regulation presses inside drawback plan to examine and approve drawback in the country.
One, plan tax basis.
“ signs regressive ” measure first according to current export goods FOB is multiplied should retreat the amount of tax to be paid with computation of list price of foreign currency RMB.
English of “ FOB ”(is written for FOB price) it is price free on board of port of shipment, but this delivery price belongs to symbolistic delivery, namely the bargainor gives necessary shipping receipt buyer provides collection payment for goods by the contract, risk of buyers and sellers differentiates is with goods mount the boat is bounds. Accordingly, FOB price is by buyer responsible chartering orders cabin, conduction insurance pays carry insurance cost.
The conversion method of the most commonly used FOB, CFR and CIF price is as follows:
Price of FOB price =CFR - ×(1- of freight =CIF price is cast keep addition × premium rate) - freight
Accordingly, if the enterprise serves as what to going out the mouth clinchs a deal with C.I.F, after goods leave a country, should deduct happen by commission of the foreign freight of company load, insurance premium and financial cost; Clinch a deal with CFR price, should deduct freight.
2, computational method
1, general commerce
(1) computation is formulary:
Current should ratal = is current the output tax of goods of sale in domestic market current levy of × of list price of RMB of foreign currency of × of export goods FOB is led - current and total input tax
Current should retreat = of the amount of tax to be paid to export tax rate of drawback of × of list price of RMB of foreign currency of goods FOB ×
(2) above computation concerns a specification formularily:
① is current input tax includes current and whole country to buy charge of electricity of makings, water, allow to touch the traffic expense that deduct, current the tax law such as Dai Zheng value added tax sets custom can support the input tax that deduct.
Two kinds of way that list price of RMB of ② foreign currency should provide by financial institution are certain, namely the country announces that day at the beginning of list price or month, the average price of lunar end list price. Once computational method is affirmatory, the enterprise must not be changed inside a tax year.
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