How does a new foreign trade enterprise begin to learn and understand how to make export tax rebates? Thank you for your advice. Please don't copy long speeches and national policies.

After exporting goods, an enterprise can apply for tax refund if it meets the corresponding regulations. The procedure of tax refund is rather troublesome, so you need to declare it in the tax refund system first, and then submit relevant information.

For production-oriented export enterprises, the calculation of value-added tax is exempt from deduction. The details are as follows:

1. Duty-free means that export commodities are exempt from value-added tax. For products sold domestically, the VAT output tax shall be calculated according to the sales excluding tax * 17% or the sales including tax/1. 17* 17%.

2. Deduction refers to the value-added tax input tax formed by domestic purchased goods (including raw materials and other domestic purchased goods) or general trade imported materials with special invoices for customs import value-added tax, which can be used to offset the value-added tax output tax generated by domestic products.

3. Tax rebate refers to the export tax rebate obtained by calculating the tax allowance according to the export tax rebate rate and comparing it with the input tax of value-added tax after the export goods actually receive foreign exchange. The specific calculation method is as follows:

(1), calculate the VAT deduction,

VAT Exemption = VAT of the current month+VAT Exemption of the previous month-VAT output tax of the current month-VAT input tax of the current month is transferred out.

Transfer-out of VAT input tax in the current month = export in the current month *( 17%- export tax rebate rate)-bonded import amount in the current month *( 17%- export tax rebate rate)

(2) Calculate the amount of tax exemption and tax refund.

Exemption/tax refund amount = actual foreign exchange collection amount in the current month * export tax refund rate-exemption/tax refund amount in the current month-tax refund amount in the last month.

Tax relief in the current month = import amount in the current month * manual tax rebate rate

If the amount of tax refund (exemption) in the current month is greater than the actual export income in the current month × export tax rebate rate, the greater part will be reserved for next month.

(3) Determine the export tax rebate.

The amount of tax refund in the current month should be obtained by comparing the value-added tax exemption and tax refund in the current month. In addition, it is necessary to further calculate the tax exemption amount, which is equal to the tax exemption amount in this period-the tax refund amount in this period.

1. If the VAT exemption amount in the current month is less than or equal to 0, the tax exemption amount is 0, and the tax refund amount in the current month is 0;

2. If the VAT exemption amount in the current month is less than or equal to 0 and the tax exemption amount is greater than 0, the tax refund in the current month is 0, and the tax exemption amount in the current month = the tax exemption amount in the current month;

3. If the value-added tax allowance in the current month is greater than 0, the tax exemption amount is 0, and the tax refund amount in the current month is 0;

4. If the value-added tax allowance is greater than 0 in the current month and the tax exemption and refund is greater than 0, the smaller amount is taken as the tax refund amount.

(1) If the VAT allowance is greater than the tax exemption, the tax refund amount = tax exemption, and tax exemption =0.

(2) If the VAT allowance is less than the allowance, the tax refund amount = VAT allowance, and the allowance amount = tax exemption-tax refund amount.

You can contact Baidu HI if you don't understand.